(1) deed tax

1. The deed tax payable 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. Take the first suite as an example, the deed tax to be paid for the purchased property not exceeding 90 square meters is: 65438+ 0% of the house price.

(2) Personal income tax

1, the real estate license is over 5 years, and it is the only house that does not need to pay personal income tax;

2. If the area exceeds 144 square meters, it shall be paid according to 20% of the profitable part of the real estate transaction or 2% of the total house price;

3. If the area does not exceed 144 square meters (including 144), it shall be paid as 20% of the profitable part of the real estate transaction or 1% of the total house price.

Extended data:

Criteria for defining the first suite:

1. The real estate bureau implements the individual purchase standard. According to the new real estate policy of the Ministry of Finance, the deed tax rate for ordinary houses of 90 square meters or less signed on or after June 65438+1 October 2008 is temporarily adjusted to 1%.

One of the three preconditions of this deed tax concession is that the commercial house that enjoys the concession must be the owner's first home. Defining the first set of housing, the real estate bureau and the Finance Bureau gave the answer.

2. According to the purchaser in the purchase contract, query the first purchase information. When accepting an individual's first-time purchase information inquiry, it is necessary to review the identity certificate of the inquirer, the pre-sale contract of commercial housing or the sale contract of stock housing (if I can't inquire in person, the trustee shall submit the original ID card of myself and the original ID card of the client).

3. Based on the definition standard of property right information system, it is stipulated that in the property right registration information database, there is no property right registration record, or there is property right registration, but the source of property right is self-built, inheritance, gift, housing reform, affordable housing, demolition and resettlement housing, all of which belong to the first purchase, and the property right market department of the real estate bureau will issue the first purchase certificate.

Baidu encyclopedia-first suite