1. Expenses payable by the seller: contract stamp duty, deed tax, agency fee, transaction fee, transfer formalities, etc.
(1) Transaction costs: calculated per square meter, generally, newly-built commercial houses are charged at 3 yuan per square meter, while other properties are charged at 6 yuan per square meter, and the seller shall bear 50% of the costs.
(2) Contract stamp duty: 0.05% of the actual transaction amount of the house, and the seller shall bear 50%.
(3) Commission: 3% of the actual transaction amount of the house, and the seller shall bear 50%.
(4) Deed tax: According to the calculation of 0.75% of the actual transaction amount of the house, the buyer and the seller can agree that one party will bear it, but in the actual process, it is generally borne by the buyer.
(5) Agency fee: 0.5 ~ 2.5% of the actual transaction amount of the house, and the seller generally pays 2.5%.
(6) transfer fees: Each set of 50 yuan.
2. Expenses payable by the buyer: transaction fee, contract stamp duty, deed tax, business tax, individual tax, land value-added tax, transfer fees, commission, etc.
(1) Transaction costs: calculated per square meter, half of ordinary affordable houses are charged per square meter, and other types of houses are charged at 6 yuan per square meter, and the buyer shall bear 50% of the costs.
(2) Contract stamp duty: 0.05% of the actual transaction value of the house, and the buyer shall bear 50%.
(3) Deed tax: if the only house purchased by the family for the first time is less than 90%,1%; 90 _ ~ 140 _ received1.5%; 3% above 140_, and 3% deed tax for the purchase of non-family only housing.
(4) Business tax: 5.6% of the total house price shall be paid if the real estate license is less than 2 years and the area exceeds 140_; If the real estate license is less than 2 years old and the area is below 140_, 5.6% of the difference will be paid; 5.6% of the real estate transaction profit shall be paid if the real estate license is over 2 years and the area exceeds 140_; Property ownership certificates with an area of less than 2 years and below 140_ shall be exempted.
(5) Individual tax: personal income tax payable = tax payable × 1% (or 1.5%, 3%). The approved collection rate of individual income tax on individual housing transfer in our city is: ordinary housing 1%, non-ordinary housing or non-residential real estate 1.5%, and auction real estate 3%. Personal income tax shall be exempted for individuals who have been transferred for personal use for more than 2 years and are the only residence of the family.
(6) Land value-added tax: approved collection method: land value-added tax payable = tax payable × approved collection rate. General shops, office buildings and hotels are 10%, and other non-residential buildings are 5%.
(7) Stamp duty on warrants: 5 yuan for each copy.
(8) Commission: 3% of the actual transaction value of the house, and the seller shall bear 50%.
(9) Registration fee: if the house belongs to individual property rights, 80 yuan will be charged for each piece; Housing belongs to other property rights (non-housing housing), each set of 550 yuan.
(10) Agency fee: 0.5-2.5% of the actual transaction amount of the house, and the buyer generally pays 1%.
(1 1) transfer fees: each set of 50 yuan.
(12) Maintenance fund: calculated according to the actual situation of the purchased house.
(13) Other related expenses: appraisal fees and consultation fees are charged for those involved in house appraisal and consultation, and the charging standard depends on the specific situation.