Specifically: 1, deed tax: determined according to the situation of the purchaser and the purchase area, which is generally 1 and 5% of the total house price; 2, the purchase transaction fee; 3. Stamp duty on the sales contract is five ten thousandths of the total house price; 4, public maintenance fund, the tax rate is 2% of the housing transaction price. 5. Housing ownership registration fee, 80 yuan. 6. Stamp duty on house ownership.

Who should handle the local tax declaration of real estate transactions?

The transferor (seller) is a taxpayer who declares and pays local taxes for real estate transactions. Before the transfer of property rights, the transferor shall, with the local tax contact form and his identity certificate, make tax declaration in the local tax declaration window as required, and issue an invoice for the sale of real estate. If I can't be present for some reason, I can entrust others to declare and pay taxes on my behalf. The trustee shall declare and pay taxes in accordance with the provisions with the power of attorney of the client, the taxpayer's identity certificate and my identity certificate.

What taxes will be involved in individual housing sales?

Business tax and surcharges: (5.55%), including business tax, urban construction tax, education surcharge and local education surcharge (foreign individuals 5. 15%).

Stamp duty (temporary exemption), land value-added tax (temporary exemption)

There are two ways to collect personal income tax:

Acceptance form: taxpayers can provide invoices for the original value of the house and other expenses.

Individual income tax = (taxable value-original value-taxes related to deed tax-reasonable expenses) ×20%.

Approved collection method: taxpayers cannot provide invoices for the original value of the house and other expenses.

Individual income tax = tax payable × 1%

I hope the above content can help you. If in doubt, please consult a professional lawyer.

Legal basis:

Article 1 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax

Units and individuals that transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of these Regulations.

second

The term "transfer of ownership of land and houses" as mentioned in these Regulations refers to the following acts:

(a) the transfer of state-owned land use rights;

(two) the transfer of land use rights, including sale, gift and exchange;

(3) buying and selling houses;

(4) Housing donation;

(5) Housing exchange.

The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of rural collective land contractual management right.