1. Deed tax: Non-ordinary residences should pay a deed tax of 3% of the transaction price or assessed value.

2. Business tax: It is exempted for five years after the property ownership has been obtained, and 5.8% of the house price is paid for less than five years. Seller bears.

3. Land value-added tax: It is exempted for five years after the property rights have been obtained. If the property rights are less than five years, 1% of the house price will be paid in advance. The tax rate will be calculated according to the progressive tax rate, and any excess will be refunded. Seller bears.

4. Income tax: It is exempted for five years after the property rights have been obtained. If the property rights are less than five years old, the income tax is 1% of the house price or 20% of the difference between the original value of the house and the current value of the house. The original value of the house is generally calculated based on the deed tax paid and borne by the seller.

5. House transaction fee: 6 yuan/square meter of building area shall be paid by both parties.

6. House property registration fee: 80 yuan. This fee is borne by the buyer.

7. House appraisal fee: 0.5% of the appraisal amount.

Second-hand house transaction taxes refer to various taxes and fees levied by the tax department on buyers and sellers in second-hand house transactions, including: value-added tax (original business tax), personal income tax, land value-added tax, stamp tax, Urban maintenance and construction tax, deed tax, education surcharge, etc.

Both buyers and sellers need to bear different taxes and fees during the second-hand housing transaction. The original intention of levying transaction tax in second-hand housing transactions is to restrict the purchase and sale transactions. Generally, in the actual operation process, basically taxes and fees The seller has added to the price and is borne by the buyer. What should you pay attention to when buying a second-hand apartment?

1. Pay attention to the remaining life of the apartment. Because the life of the apartment is relatively short, you must confirm the apartment when buying a second-hand apartment. How long is the apartment left, and the location of the apartment. If it is a relatively remote apartment, it is not worth buying. You also need to look at the layout of the apartment. If the preparations are good, you can buy it directly. You can sign an agreement with the owner of the household to purchase the apartment and then live in it.

2. Pay attention to the property rights of the house. Commercial houses and residential houses are different. Therefore, when buying a house, buyers should pay attention to the nature of the apartment they are buying. According to relevant regulations, The nature of housing use rights is consistent with that of land use rights. The only properties involving commercial housing are residential land, commercial land and industrial land. Home buyers only need to check the land use column in the "Land Use Certificate" of the property to know at a glance whether it is residential or commercial.