1. The property with a 40-year real estate license is a non-residential house, and the seller needs to pay stamp duty, personal income tax and land value-added tax when transferring; The buyer needs to pay deed tax and stamp duty.

2. Buyers need to pay 3% deed tax and 0.05% stamp duty. ?

3. The seller needs to pay stamp duty, personal income tax and land value-added tax.

(1) Both buyers and sellers of non-residential houses transferred by individuals are required to pay stamp duty, and the purchase (sale) contract is subject to the Property Right Transfer Document, and the applicable tax rate is 0.05%; The title of "right and license" shall apply to the real estate license, and the fixed tax rate of 5 yuan shall apply to each property license.

(2) Personal income tax: calculated and paid according to the tax rate of 20% applicable to "income from property transfer".

Taxable amount = (non-residential housing transfer income-original value and reasonable expenses of non-residential housing) *20%

(3) Land value-added tax: 5% of the transfer house price.

Extended data

Taxpayers can't provide complete and accurate proof of the original value of the house, and can't correctly calculate the original value of the house and the tax payable. The tax authorities can collect the approved tax according to the provisions of Article 35 of the People's Republic of China (PRC) Tax Collection and Management Law.

Housing property right includes housing ownership and land use right. The term of house ownership is permanent, while the land use right varies from 40 years, 50 years and 70 years according to relevant laws and regulations, and it will be automatically renewed when it expires. At that time, the renewal fee 1%- 10% (that is, the land use right transfer fee) will be increased.

reference data

Baidu Encyclopedia-People's Republic of China (PRC) Tax Collection and Management Law-Article 35