1. Land value-added tax: the property right of the house is exempted for five years, and it is paid at 1% of the house price for less than five years.

2. Income tax: the property right of the house is exempted for five years, and the house price 1% or 20% of the difference between the original value and the present value of the house is paid for less than five years.

3. Stamp duty of one ten thousandth.

4. The house transaction fee shall be paid at 65438+ 0.9% of the house price.

Extended data:

Tax collection standard of property right house

First, the property tax collection standards are ad valorem or rent:

(1) For ad valorem taxation, the tax basis is the residual value after deducting 10%-30% from the original value of the property;

(2) If rent is levied (i.e. real estate is leased), the tax basis shall be the rental income of real estate. The specific reduction range of ad valorem 10%-30% shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%.

Two, the property tax rate adopts the proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is1.2%; If assessed according to the rental income of real estate, the annual tax rate is 12%.

The calculation of property tax payable is divided into the following two situations, and its calculation formula is:

(1) Based on the original value of the attribute.

Taxable amount = original value of the property ×( 1- 10% or 30%)× tax rate (1.2%)

(2) Based on real estate rental income.

Taxable amount = real estate rental income × tax rate (12%)?

Baidu encyclopedia-property tax