(1) VAT: The tax rate is 5.55%, which shall be paid by the seller, and it is stipulated that:
If the property for sale is non-residential such as shops, office buildings and factories, it has not been demonstrated whether it is necessary to levy full value-added tax after 2 years;
(2) Personal income tax: 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions, which shall be paid by the seller.
In addition, if the property sold is a non-residential property, personal income tax will be paid under any circumstances.
(3) Stamp duty: the tax rate is 1%, which is shared equally between the buyer and the seller, but it is temporarily exempted by the state.
(4) Deed tax: the basic tax rate is 3%, and the preferential tax rates are 1.5% and 1%, which shall be paid by the buyer and stipulated at the same time.
If the property purchased by the Buyer is non-ordinary residence or non-residence, 3% of the total transaction amount shall be paid.
(5) Surveying and mapping fee: 1.36 yuan/m2, total amount = 1.36 yuan/m2 * actual surveying and mapping area; Generally speaking, housing reform needs surveying and mapping, and commercial housing needs surveying and mapping if there is no surveying and mapping chapter of the Housing Authority on the original title certificate.
(6) Total transaction cost of second-hand houses: residential 6 yuan/m2 * actual survey area, non-residential 10 yuan/m2.
(7) Registration fee: the cost of production is 80 yuan, and the title certificate is 20 yuan.