1. If the area is less than 90 square meters, the deed tax shall be levied at 1% of the house price; If it exceeds 90 square meters, the deed tax will be levied at 3% of the house price. Residence registration in 80 yuan, non-residence registration in 550 yuan.

2. For each residential building in 80 yuan, if there is a * * * certificate, the production cost will increase 10 yuan.

3. For each box of 200 yuan where the construction area of other properties is less than 500 (including 500), 300 yuan is 500- 1000_, 500 yuan is 1000-2000_, and 800 yuan is 2000-5000_, 100 _ or more. Such as * * * property right certificate increases production cost 10 yuan. Article 3 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) has a deed tax rate of 3-5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph, according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.

Specific details:

1. Transaction fee: paid by the seller.

① Residence: 3 yuan/m2;

② Non-residential: 10 yuan /m2.

2. Registration fee: paid by the buyer.

① Residence: 80 yuan/suite;

② Non-residential:

80 yuan/Zong below (1) 100 m2;

(2) below100-500 (including 500) square meters 120 yuan/box;

(3) 500- 1500 (including 1500) square meters of 200 yuan/section;

(4) 1500-3000 (including 3000) square meters 300 yuan/box;

(5) 3000- 10000 (including 10000) square meter 500 yuan/box;

(6) 800 yuan, with an area of10000m2.

3. Public funds for property management: paid by the buyer.

① residence: brick-concrete structure 15.6 yuan /m2, frame structure 16.8 yuan/m2;

(2) non-residential non-payment.

4. Cost of building ownership certificate: make one copy for free, and charge 10 yuan for each additional copy.

5. Stamp duty: Stamp duty: it is divided into "property right transfer certificate" stamp duty and "rights and permission" stamp duty. The tax rate of the Property Right Transfer Document is 5/10000, and the tax is based on the amount contained in the document, which both the buyer and the seller must pay; The fixed tax rate of 5 yuan/Zhang is applicable to the tax item of "Rights and Licensed Photos", which shall be paid by the buyer.

6. Deed tax: paid by the buyer.

① Housing: individuals pay 0.5% of the transaction amount of 65,438+for the first set of ordinary housing, and individuals pay 3% of the transaction amount for non-ordinary housing.

② Non-residential: 3% of the real estate transaction amount.

Legal basis:

People's Republic of China (PRC) deed tax law

Article 4 _ Tax basis for deed tax:

(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency and physical objects to be delivered and other economic benefits;

(two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices;

(3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale.

If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.