(1) Deed tax
1, the deed tax to be paid for the purchased property exceeding 144 square meters is: 3% of the house price;
2. The deed tax to be paid if the purchased property does not exceed 144 square meters is 1 of the house price. 5%;
3. In the case of the first suite, the deed tax to be paid if the purchased property does not exceed 90 square meters is 1% of the house price.
(2) Individual income tax
1, the real estate license is over 5 years, and it is the only house without paying personal income tax;
2. If the area exceeds 144 square meters, 20% of the profitable part of the real estate transaction or 2% of the total house price shall be paid;
3. If the area does not exceed 144 square meters (including 144), 20% of the profitable part of the real estate transaction or 1% of the total house price shall be paid.
(3) Business tax
1, 5.5% of the total house price shall be paid if the real estate license is less than five years and the area is more than 144;
2. If the real estate license is less than five years old and the area is below 144, 5.5% of the difference shall be paid;
3. 5.5% of the profit part of real estate transaction shall be paid if the real estate license is over 5 years and the area is above 144;
4. If the real estate license is over 5 years old and the area is below 144, it is not required to pay.
(4) Land value-added tax
The property right of the house shall be exempted for five years, and shall be paid at 1% of the house price for less than five years.
(5) Housing transaction fees
According to the housing construction area of 6 yuan, square meters.
(VI) Housing property registration fee: 80.00 yuan.
(7) Housing appraisal fee: 0.5% of the appraisal amount.
The deed tax for non-ordinary residential transactions shall be paid at 5% of the house price. Business tax, land value-added tax, income tax and stamp duty of 10/10000 shall be paid in accordance with the regulations, regardless of whether the property right has been acquired for less than five years. The house transaction fee is based on the house price 1. 9% paid, other unchanged.