1, deed tax (paid by the buyer)
According to national regulations, deed tax should be paid for the sale of both commercial houses and stock houses.
The deed tax is paid according to 1%-3% of the total house price, and the specific proportion needs to be determined according to the relevant national policies, the purchase time, unit price, purchase area, and whether the house is purchased for the first time 1 time. Non-residential houses are paid at 3% of the taxable reference price.
According to the notice of the preferential deed tax policy implemented since 20 10/0/0 1 day, if an individual buys an ordinary house and the house belongs to the only house of a family (including the purchaser, spouse and minor children, the same below), the deed tax will be levied by half. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax shall be levied at a reduced rate of 1%.
Under normal circumstances, the tax rate is 1% for the purchase of a house below 90 square meters at a time, 90- 140 square meters 1.5%, and 140 square meters above 3%; The second purchase is 3%, regardless of area.
2. Business tax (paid by the buyer)
This business tax consists of urban maintenance and construction tax, education surcharge, local education surcharge and sales business tax, and the tax rate is 5.6%. Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax, as follows:
(1) 5.6% of the total house price shall be paid if the real estate license is less than 2 years old and the area is more than140m2;
(2) 5.6% of the difference shall be paid if the real estate license is less than 2 years and the area is less than140m2;
(3) 5.6% of the profit of real estate transaction shall be paid if the real estate license is over 2 years and the area is over140m2;
(4) Property ownership certificate with a full 2 years and an area of less than140m2 is exempt.
3. Individual tax (paid by the buyer)
Approved collection method: personal income tax payable = taxable value × 1% (or 1.5%, 3%). The approved collection rate of personal income tax for personal housing transfer in our city is: ordinary housing 1%, non-ordinary housing or non-residential real estate 1.5%, and auction real estate is 3.
Personal income tax shall be exempted for individuals who have transferred their personal use for more than 2 years and are the only residence in the family.
4. Stamp duty (0.05% for both parties)
Stamp duty is a kind of taxes and fees collected for contracts or documents with contractual nature, documents of property rights transfer, business books, rights, licenses and other documents determined by the Ministry of Finance.
For buyers, the tax rate of stamp duty is 0.05%, that is, the taxable amount of buyers is taxable value ×0.05%, and the stamp duty is paid by taxpayers themselves.
Personal sales or purchase of housing are temporarily exempt from stamp duty.
Only 0.05% stamp duty of the buyer is charged for secondary transfer registration.
5. Land value-added tax:
The "approved collection method" for personal transfer of non-residential real estate shall be collected by the registration center, and the others shall be collected by the registration center after the taxpayer pays or goes through the verification procedures at the local competent tax authorities.
Temporary exemption of land value-added tax on individual housing sales.
Approved collection method: land value-added tax payable = taxable value × approved collection rate. The approved collection standard of land value-added tax in our city is 10% for shops, offices and hotels, and 5% for other non-residential properties.
6. Registration fee
Its charging standards are divided into housing and non-housing Individual housing registration fees for each 80 yuan; Non-housing housing registration fees for each 550 yuan. The housing registration fee standard includes the fee for the Property Ownership Certificate and the fee for the Land Use Right Certificate.
7, real estate transaction fees
The transaction fee for the newly-built commercial house shall be charged according to 3 yuan/m2, and shall be borne by the transferor.
The real estate transaction fee for affordable housing will be halved and borne by the buyer.
In other cases, the real estate transaction fee is charged according to 6 yuan/m2, and each party shall bear 50%.
8, decals: 5 yuan/set.
If you need a mortgage when buying a house, you will also incur the following expenses:
9. Evaluation fee
0.5% of the appraisal result will be charged for the part below appraisal price1000000, and 0.25% for the above part.
10, mortgage registration fee
Individual housing registration fees for each 80 yuan; Non-housing housing registration fees for each 550 yuan.
1 1, entrusted notarization fee
If the house needs to be notarized, then a certain percentage of notarization fee will be paid. The standard of notarization fee is generally 300 yuan/two notarial certificates, and 20 yuan will be charged for each additional one.
If the building needs to be redeemed, the following expenses will be incurred:
12, mortgage guarantee fee
Cost calculation-Owner's arrears × 1%. The term is 3 months, and the minimum charge is 2000 yuan.
13, penalty interest for foreclosure
Different banks charge in different ways, generally 0.5% of the amount owed.
14, short-term loan interest for foreclosure
General 1 month short-term loan interest for foreclosure ≈ amount owed × 1
If the buyer and seller are involved in foreign affairs, they will also incur the following expenses:
15, notarization fee for sales contract
Standards for collection and collection from foreign parties by notary organs:
Transfer price ×0.003% (transfer price < 500,000)
Transfer price × 0.0025+250 (500,000 < transfer price ≤ 5 million)
Transfer price × 0.002+2750 (5 million < transfer price ≤10 million)
16, notarization fee for mortgage contract
When the buyer is involved in foreign affairs and needs a loan, the service fee charged by the notary office to the foreign party.
17. If intermediary transactions are involved, an intermediary commission is required.
Whether it is a commercial house or a second-hand house, because there are many taxes and fees, it is helpful to properly understand the common sense of buying taxes and fees before buying a house, which is conducive to rational planning of property and making a good budget for buying a house, and can also avoid various frictions and disputes caused by taxes and fees.
(The above answer was issued on 20 15-06-29, and the current relevant housing purchase policy should be based on the actual situation.)
When buying a new house, go to Sohu Focus Network.