1. deed tax: (generally paid by the buyer, unless otherwise agreed by both parties)
1.90 m2 or less, the buyer shall pay1%for the first time;
2. For the first time to purchase a house of more than 90 square meters (including 90 square meters) 144 square meters, the buyer shall pay 1.5% of the house price;
3. Pay 3% in the following cases:
(1) 144 square meters or more;
(2) It is not the first time for the buyer to buy a house;
(3) garage;
(4) Non-ordinary houses (commercial houses).
2. Business tax: (generally paid by the seller, unless otherwise agreed by both parties)
1, the real estate license is over 2 years, and ordinary residential properties below 144 square meters are exempt from business tax;
2. If the real estate license is less than 2 years, the business tax shall be paid at 5.55%;
3. If the building area exceeds 144 square meters and the real estate license has expired for 2 years, the difference shall be paid. The calculation formula is: (last purchase price-current sale price) * The tax rate is 5.55%;
4. The formula for calculating the price difference of shops is: (last purchase price-current sale price) * tax rate of 5.55%.
Three. Personal income tax: (generally paid by the seller, unless otherwise agreed by both parties)
1. The real estate license is over five years, and it is the only property under the name of the seller's husband and wife, and it is exempt from personal income tax;
2. If the property is not the only property under the name of the seller's husband and wife or the real estate license is less than 5 years, it shall be paid according to 1%;
3. The store pays the price difference, and the calculation formula is: (last purchase price-current selling price) * tax rate is 20%.
Fourth, other expenses are relatively small:
1. Transaction cost: 6 yuan/square * number of rooms;
2. Production cost: one certificate of 80 yuan; Two certificates 90;
3. Appraisal fee: 0.5% of the total appraisal amount (bank loan is required);
4. Mortgage fee: 100 yuan (bank loan needs to be repaid);
5. Proof of purchase: 20 yuan generally needs to open 3 copies;
6. Notarization fee standard: 300 yuan (if you can't handle it in person, you need to handle this business fee).
Legal basis:
Announcement on Issuing the Interim Measures for the Administration of Taxpayers' Transfer of Real Estate Value-added Tax
Article 5 Individuals who transfer purchased houses shall pay value-added tax in accordance with the following provisions:
(1) If an individual transfers the purchased house and pays the value-added tax in full in accordance with the relevant regulations, the total price and extra-price expenses obtained shall be regarded as sales, and the tax payable shall be calculated at the tax rate of 5%.
(2) If an individual transfers the purchased house and pays the value-added tax in accordance with the regulations, the sales amount shall be the balance of the purchase price of the house after deducting all the price and other expenses, and the tax payable shall be calculated at the tax rate of 5%.
Individual industrial and commercial households shall pay taxes in advance to the local competent tax authorities in accordance with the tax calculation method stipulated in this article, and declare and pay taxes to the local competent tax authorities; Other individuals shall declare and pay taxes to the competent tax authorities at the place where the house is located according to the tax calculation method specified in this article.
Article 6 Taxpayers other than individuals who transfer the real estate they have acquired shall pay taxes in advance to the competent tax authorities where the real estate is located according to the following circumstances:
(1) If the total price and out-of-price expenses obtained from the transfer of real estate are used as the basis for calculating the withholding tax, the calculation formula is as follows:
Withholding tax = total price and out-of-price expenses ÷( 1+5%)×5%
(2) If the balance of the total price and cash expenditure obtained from the transfer of the real estate after deducting the original purchase price of the real estate or the evaluation price when acquiring the real estate is taken as the basis for calculating the withholding tax, the calculation formula is: withholding tax = (total price and cash expenditure-the original purchase price or evaluation price when acquiring the real estate) ÷( 1+5%)×5%.