1, registration fee
Housing, the right holder according to 80 yuan/set; Non-housing, 550 yuan/suite.
2. Transfer fee
The residence shall be paid in 6 yuan/m2, and each party shall bear 50%; Non-residential buildings shall be paid at the rate of 18 yuan/m2, and each party shall bear 50%.
3. Deed tax
The first purchase of ordinary houses with an area of less than 90 square meters (including 90 square meters) shall be paid at 1% of the transaction price, and the first purchase of ordinary houses with an area of more than 90 square meters and less than 144 square meters (including 144 square meters) shall be paid at 1.5% of the transaction price. All others shall be paid at 3% of the transaction price.
The standard of ordinary residence meets the following conditions: the floor area ratio of residential quarters is above 1.0 (including 1.0), and the single building area is below 144 square meters (including 144 square meters).
/kloc-More than 0/44 square meters is a non-ordinary residence, and it shall be paid at 3% of the transaction price.
4. Business tax
Ordinary residence, less than 2 years, 5.65% of the total payment, exempted from 2 years; For non-ordinary houses, 5.65% of the total amount shall be paid for less than 2 years, and 5.65% of the difference shall be paid for 2 years; The commercial house shall be paid at 5.65% of the difference.
5. Personal income tax
Individuals who sell the only family house for five years shall be exempted, and others shall be paid at 20% of the difference or 1% in full.
6. Land transfer fee
Transfer of allocated residential land shall be paid according to the transaction price 1%.
7. Stamp duty
Property certificate shall be paid in 5 yuan by decal.
8. Cost of production
Exemption from issuing a certificate; For each additional certificate, it shall be paid by 10 yuan/Ben.
Two, according to the "Regulations" management of urban real estate transfer seventh.
The transfer of real estate shall be handled in accordance with the following procedures:
(a) the parties to the real estate transfer signed a written transfer contract;
(two) the parties to the real estate transfer shall, within 90 days after the signing of the real estate transfer contract, apply to the real estate management department where the real estate is located with the real estate ownership certificate, the legal certificate of the parties, the transfer contract and other relevant documents, and declare the transaction price;
(three) the real estate management department to review the relevant documents provided, and make a written reply whether to accept the application within 7 days, and if it fails to make a written reply within 7 days, it shall be deemed to agree to accept it;
(four) the real estate management department to verify the declared transaction price, and according to the needs of the transfer of real estate on-site survey and evaluation;
(five) the parties to the real estate transfer shall pay the relevant taxes and fees in accordance with the regulations;
(six) the real estate management department shall go through the formalities of housing ownership registration and issue the certificate of real estate ownership.
III. References:
People's Daily Online/n/2014/122/c164220-26073938.html.