1. business tax: (The tax rate is 5.55% paid by the seller) According to the new real estate policy of 20 15, business tax is levied in full on non-ordinary houses that have been transferred for less than 2 years, and ordinary houses that have been transferred for more than 2 years are exempted from business tax.

2. Personal income tax: (the seller pays 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions) Collection conditions: families need to pay personal housing transfer income tax when selling non-unique houses.

3. Deed tax: (basic tax rate is 3%, preferential tax rate is 1.5%, 1% is paid by the buyer)

Collection method: 3% of the total transaction amount shall be collected at the standard tax rate, and the buyer shall pay 1% of the total transaction amount for the first purchase of ordinary houses with an area less than 90 square meters, and 1.5% of the total transaction amount for the first purchase of ordinary houses with an area greater than 90 square meters.