Details are as follows:
1, deed tax: 3% of the appraised price;
2. Transaction service fee: the construction area is calculated by 3 yuan per square meter;
3. Stamp duty: 0.05% of the appraised price;
4. Registration fee: 550 yuan will be charged 10 yuan for each additional certificate.
Personal deed tax payment process is as follows:
1, declaration
Taxpayers receive and fill in deed tax declaration form (in duplicate);
The deed tax declaration form can be downloaded and filled in directly from the form download section of the website of the Local Taxation Bureau (ds. Nanning. gov.cn), and can also be collected at the tax service hall.
2. First trial
The accepting personnel shall conduct a preliminary examination of the deed tax declaration form and the information provided by the taxpayer. If the preliminary examination fails, the accepting personnel shall inform the taxpayer of the reasons for the failure, and guide the taxpayer to re-fill in the deed tax return or supplement the necessary relevant information. If it passes the preliminary examination, the accepting personnel shall sign the deed tax declaration form and related materials;
Step 3 pay taxes
(1) Compare the transaction price of the house and land declared by the taxpayer with the estimated price and market price, check the taxable value of the house and land of the taxpayer, calculate the tax payable of the taxpayer, issue an audit opinion, and make the Audit Form for Tax Declaration of Real Estate Transaction;
(2) Submit the tax information of the Examination Form of Tax Return for Real Estate Transactions to the taxpayer for signature and confirmation;
(3) Send the Real Estate Transaction Tax Declaration Audit Form stamped by the local tax department to the billing personnel;
(4) Taxpayers pay taxes and receive deed tax payment vouchers.
Legal basis:
Article 2 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax.
The term "transfer of ownership of land and houses" as mentioned in these Regulations refers to the following acts:
(a) the transfer of state-owned land use rights;
(two) the transfer of land use rights, including sale, gift and exchange;
(3) buying and selling houses;
(4) Housing donation;
(5) Housing exchange.
The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of rural collective land contractual management right.
Article 4 of the deed tax law of People's Republic of China (PRC).
Tax basis of 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.