1, stamp duty
Transaction price ×0.05% (temporary exemption)
2. Business tax
Ordinary housing sold for more than 5 years (including 5 years) after purchase.
Tax exemption-business tax
Non-ordinary housing sold for more than 5 years after purchase. Calculation method: (selling price-buying price) ×5.6%
Houses that have been purchased for less than 5 years are for sale. Calculation method: selling price ×5.6%
3. Personal income tax
Self-declaration
Taxable amount = (contract price-procurement cost-reasonable expenses), and the tax is calculated according to 20% of the difference. At present, if the original value of Chaoyang cost house cannot be found, a full tax can be levied according to 1% of the contract price;
Tax exemption conditions: (1) People who have only one house and have lived for more than five years are exempt from personal income tax; (2) If there is no difference between the sale of self-owned housing and the purchase price, it can be exempted from collection according to the original purchase property invoice.
4. Land value-added tax (Land Bureau)
Taxable amount = 65438+ 0% of the transaction price
Tax exemption conditions: (1) When ordinary houses are transferred, land value-added tax is temporarily exempted; (2) When transferring non-ordinary housing, those who have lived for 5 years or more shall be exempted from land value-added tax; (3) For those who have lived for three years but less than five years, the land value-added tax will be halved; (4) If you have lived for less than three years, the land value-added tax will be levied according to regulations.
5, urban maintenance and construction costs
The tax shall be paid when the seller needs to pay value-added tax and business tax, and shall be calculated and paid according to the paid value-added tax and business tax. If you don't need to pay VAT and business tax, you don't need to pay fees.
6, education surcharge
This tax is paid when the seller needs to pay VAT and business tax, and is calculated according to the amount of VAT and business tax paid. If VAT and business tax are not paid, this fee is not required.
The preferential price is a supplement to the cost price.
If the real estate is purchased at a preferential price (standard price), it shall be changed to the housing cost price after paying the house price:
The current cost price (according to Chengba District 1560 yuan/m2) × construction area× 6% = listed for trading.
7, the listing fee to pay the land transfer fee.
To purchase a house at the cost price or at the preferential price of the cost price, and to be listed, the land transfer fee shall be paid:
Current cost price (Chengbaqu 1.560 yuan/m2) × construction area×1%= commercial house after listing and trading.
8, affordable housing to pay land revenue.
(1) If the house purchase contract was signed before April 8, 2008 and sold for five years, the land revenue shall be paid at 10% of the contract price.
(2) After April 8, 2008, if a house purchase contract is signed and the house has been sold for five years, the land revenue shall be paid at 70% of the difference between the selling price and the original purchase price.
Managing affordable housing according to law
The real estate license says "management by affordable housing". The house is not affordable, nor is it a house prohibited from trading by laws and regulations. When transferring affordable housing, you need to pay 10% of the land transfer fee, while the relocated house only needs to pay 3%. It can be seen that relocated houses cannot be considered as affordable housing. (Anjufang, Kangjufang, rebuilt relocation house, green isolation area) The contract price ×3% is taxable.
9. Surveying and mapping costs
The regulations vary from region to region.
Two. Taxes and expenses shall be borne by the buyer.
1, stamp duty
Transaction price ×0.05% (temporary exemption)
2. Deed tax
(1) Ordinary residence
Individuals buy two sets of family housing, that is, the contract price ×3% levy;
If an individual purchases the first family house and it is less than 90 square meters, it will be levied at 1%, that is, the contract price is ×1%; 90- 140m2 contract price ×1.5%; /kloc-the area above 0/40 square meters is levied at 3%.
(2) Very unusual
Transaction price (contract price) ×3% (over140m2 or 50 years of commercial office)