The buyer should pay taxes and fees:

1, deed tax: 1.5% of the house price (3% is required for those whose area is above 144 square meters, and 1% is required for those whose area is below 90 square meters).

2. Stamp duty: 0.05% of the house price.

3. Transaction fee: 3 yuan/m2.

4. Surveying and mapping fee: according to the specific regulations of each district, the general situation is 1.36 yuan/square meter.

5. Ownership registration fee and evidence collection fee: According to the specific regulations of each district, it is generally in 200 yuan.

Tax payable by the seller:

1, transaction fee: 3 yuan/m2.

2. Stamp duty: 0.05% of the house price.

3. Business tax: price difference *5.5% (if the real estate license is less than 5 years).

4. Personal income tax: 20% of the profit of real estate transaction or 1% of the house price (the real estate license is over 5 years and there are few houses, which can be exempted).

Second-hand housing transaction tax refers to all kinds of taxes and fees collected by the tax authorities from buyers and sellers in second-hand housing transactions, including: value-added tax (original business tax), personal income tax, land value-added tax, stamp duty, urban maintenance and construction tax, deed tax, education surcharge, etc.

For the transfer of ordinary houses to individual residents, the land value-added tax will be temporarily exempted; Stamp duty is 0.05% of the transaction price of the house (temporarily exempted since 2009); The tax basis of individual income tax is the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property, and the tax rate is 20%; The deed tax for ordinary houses is 1%, and that for high-grade commercial houses is 4%.

In the process of second-hand housing transaction, both the buyer and the seller need to bear different taxes and fees. The original intention of collecting transaction tax in second-hand housing transaction is to limit the buying and selling transactions and curb the overheating of the real estate industry. As a result, the tax revenue of the country has increased, and the burden of buying a house has also increased.

Second-home deed tax payment standard

(1) Deed tax of the buyer's first house with an area less than 90 square meters: 1% of the appraised price;

(2) The first deed tax of the buyer whose area is more than 90 but less than 144 square meters is 1.5% of the appraised price;

(3) It is higher than the market guidance price in this area, the area is greater than or equal to 144 square meters, and the buyer is not the deed tax of the first two houses or the deed tax of more than two houses: 3% of the appraised price.

Time of deed tax payment

The time when the tax obligation of deed tax occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of land and house ownership transfer contract.

tax payment deadline

A taxpayer shall, within 10 days from the date when the tax obligation occurs, file a tax declaration with the deed tax collection authority where the land and house are located, and pay the tax within the time limit approved by the deed tax collection authority.

Transferring the ownership of land and houses in the following ways shall be regarded as the transfer of land use rights, the sale of houses or the collection of deed tax on house gifts:

Invest and buy shares at a fixed price with the ownership of land and housing, pay off debts with the ownership of land and housing, inherit the ownership of land and housing in the form of winning prizes, and inherit the ownership of land and housing in the form of purchasing in advance or raising funds in advance to build houses. The deed tax is subject to a proportional tax rate of 3%-5%. At present, deed tax has become a fixed source of local fiscal revenue, and the local deed tax revenue is rising rapidly throughout the country. The ownership of all kinds of land and houses is transferred in different ways, and the deed tax pricing method is also different.

The average price of all types of houses is lower than the market guidance price of the Housing Authority in each district:

(1) Deed tax of the buyer's first house with an area less than 90 square meters: 1% of the appraised price.

(2) The first deed tax of the buyer whose area is more than 90 but less than 144 square meters is 1.5% of the appraised price.

(3) It is higher than the market guidance price in this area, the area is greater than or equal to 144 square meters, and the buyer is not the deed tax of the first two houses or the deed tax of more than two houses: 3% of the appraised price.

The second suite for real estate license processing process.

1. Make sure that the developer has registered initially.

The initial registration of developers is a necessary prerequisite for their own real estate license. Usually, it takes about 20 to 60 days for the competent department to handle the initial registration.

2, to the management department to receive and fill in the "housing (land) ownership registration application form".

After the application form of prospective owners is filled in, the developer needs to sign and seal it. Some developers will have ready-made stamped forms in their hands, just go to the developer to collect and fill them out. You can ask the developer in advance in which department the real estate license should be handled, and then consult the department directly, saving the pain of running around.

3, the necessary materials mapping (table)

Surveying and mapping table is an important basis for the registration department to determine the area marked on the real estate license, which can be obtained in three ways: opening the business office (with ID card); Housing area measurement station designated by the developer; Or apply to the registration department for surveying and mapping the housing area.

4. Obtain relevant documents

Collect the necessary application documents, including the purchase contract, the house settlement form, the copy of the big house property certificate, etc. The completed application form needs to be reviewed and sealed by the developer.

5. Pay the maintenance fund and deed tax.

These two payments need to be paid to the community office or the designated collecting bank in the area where the real estate is located, as the necessary documents for handling the real estate license. After payment, the payment voucher must be kept, and once it is lost, it will affect the acquisition of the real estate license.

6. Submit application materials

7. Obtain the real estate license according to the specified time.

After submitting the application, please keep the notice of getting the certificate given by the management department and get the real estate license in time according to the notice time.

Legal basis:

Operational Guidelines for Lawyers in all china lawyers association to Handle Second-hand Housing Sales Contracts.

Article 1 Definition and tips of these Guidelines

1. 1 The term "second-hand house" as mentioned in these guidelines refers to the houses with clear property rights in the real estate property rights trading market, including commercial houses and various purchased policy houses.

The purchased policy housing mainly includes public housing purchased by individual employees in accordance with the housing reform policy, affordable housing, housing built by fund-raising and cooperative housing construction.

1.2 The term "sale of second-hand houses" as mentioned in these Guidelines refers to a civil legal act in which the seller transfers the ownership of the commercial house and the purchased policy house to the buyer through legal procedures, and the buyer accepts the ownership of the house and pays the price; The second-hand house sales contract is an agreement signed by the seller and the buyer to clarify the rights and obligations of both parties during the sales process.

1.3 The term "buyer" as mentioned in these Guidelines refers to the counterparty who obtains the ownership of the house by paying the price in the sale of second-hand houses; The term "seller" as mentioned in these Guidelines refers to the transaction party who transfers the ownership of the second-hand house in exchange for the price.

1.4 the real estate registration authority mentioned in these guidelines refers to the real estate administrative authority established by the people's government at or above the county level where the real estate is located.

1.5 The term "real estate intermediary service" as mentioned in these Guidelines refers to the activities such as real estate consultation, real estate price evaluation and real estate brokerage that provide services for real estate transactions.

Real estate consultation refers to the business activities of providing services in laws, regulations, policies, information and technology for the parties involved in real estate activities.

Real estate agency refers to the business activities of professional service institutions that accept the entrustment of the parties and handle the services of house sale, house property registration and transfer in the name of the clients.

1.6 the real estate consultants mentioned in these guidelines refer to professional and technical personnel who have a secondary education in real estate and related majors, have a junior professional title or above related to real estate consulting business, and have obtained an examination certificate.

1.7 The term "real estate broker" as mentioned in these Guidelines refers to organizations and individuals who have the qualifications of brokers (passed the examination, registered and obtained the Qualification Certificate of Real Estate Broker), and have been approved and registered by the administrative department for industry and commerce and obtained a business license to engage in real estate brokerage activities.

1.8 The relevant contents of these guidelines are applicable to second-hand housing transactions between the Chinese people and natural persons, legal persons and other organizations within China. These guidelines are not applicable to houses outside China (including Hong Kong, Macao and Taiwan) and houses sold for the first time in China.

1.9 the work described in these guidelines is only used as a reference for lawyers to engage in the operation of second-hand housing sales contracts, and is not used as a basis for judging lawyers' professional ability and faults.