If it is an ordinary individual residence, the calculation will be based on the auction transaction price of the two rulings.

The second time is considered less than five years.

The calculation method of transfer tax is as follows: The auction house tax is approximately 10% of the real estate auction transaction price (seller: personal income tax 3% (exemption for real estate certificates greater than 5 years), business tax 5.5% (exemption for real estate certificates greater than 5 years))

, buyer: deed tax 1.5%, other transfer taxes and fees are about several hundred, the above tax points are calculated based on ordinary residences less than 144 square meters).

After five years of real estate ownership, you don’t have to pay personal income tax or business tax. You only need to pay 1.5% deed tax, and other transfer taxes and fees are about several hundred.

That is, the total *** is about 1.8%.

Note: The above are only the fees charged by the housing management bureau and tax bureau for property transfer, and do not include housing maintenance funds, auction commissions, property water and electricity management arrears, etc. for community housing.

Expanded information New regulations on real estate transfer taxes and fees 1. Deed tax (paid by the buyer) According to national regulations, deed tax must be paid to the state for house sales, whether it is a commercial house or an existing house.

The standard for residential houses is to pay deed tax at 1%-3% of the total price of the house. The specific proportion needs to be determined according to relevant national policies, the purchase time of the house buyer, the unit price of the house, the area of ??the house purchased, whether it is the first time to buy a house, and other factors; non-

Residential houses are paid at 3% of the tax reference price.

The notice on the preferential deed tax policy that has been implemented since October 1, 2010 stipulates that for individuals who purchase ordinary houses and the houses belong to the family (the scope of members includes the home buyer, spouse and minor children, the same below), the tax reduction is reduced.

Deed tax is half levied.

If an individual purchases an ordinary house of 90 square meters or less, and the house is a rare house owned by a family, the deed tax will be levied at a reduced rate of 1%.

Under normal circumstances, the first-time purchase of a house below 90 square meters is levied at a tax rate of 1%, 90-144 square meters is 1.5%, and the tax rate is 3% for more than 144 square meters; 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. The tax rate is 5.6%.

If an ordinary residence purchased by an individual for more than 5 years (including 5 years) is sold to external parties, the business tax will be exempted.

3. The assessment and collection method of personal income tax (paid by the buyer): Personal income tax payable = taxable price × 1% (or 1.5%, 3%). The assessment and collection rate standard for personal income tax on the transfer of personal housing in our city is: 1% for ordinary housing,

The rate is 1.5% for non-ordinary housing or non-residential properties, and 3% for auction properties.

Individuals are exempt from personal income tax if they transfer the property for self-use for more than 5 years and it is a rare residence for the family.

4. Stamp tax (0.05% for both buyer and seller) Stamp tax is a type of tax collected on contracts or documents of a contractual nature, property rights transfer documents, business account books, rights, licenses and other documents determined to be taxable by the Ministry of Finance

.

For home buyers, the stamp tax rate is 0.05%, that is, the tax payable by the home buyer is the taxable price × 0.05%. The stamp tax is paid by the taxpayer himself.

Stamp tax is temporarily exempted for individuals selling or purchasing housing.

Secondary transfer registration only charges the buyer 0.05% stamp duty.

5. Land value-added tax: The "approved collection method" for the transfer of non-residential real estate by individuals is levied by the registration center. All other taxes must be paid by the taxpayer to the competent tax authority where the real estate is located or the registration center will collect it after completing verification procedures.

The land value-added tax for individual sales of housing is temporarily exempted. The approved collection method is: the amount of land value-added tax payable = the taxable price × the approved collection rate.

Our city’s land value-added tax assessment and collection standards are: 10% for shops, office buildings, and hotels, and 5% for other non-residential properties.

6. The registration fee is divided into housing and non-housing.

The registration fee for personal housing is 80 yuan per item; the registration fee for non-housing properties is 550 yuan per item.

The house registration fee standard includes the production cost of the "House Ownership Certificate" and the production cost of the "Land Use Rights Certificate".

7. Real estate transaction fee The real estate transaction fee for newly built commercial housing is charged at 3 yuan/square meter and shall be borne by the transferor.

Real estate transaction fees for affordable housing are halved and borne by the buyer.

In other cases, the real estate transaction fee is charged at 6 yuan/square meter, and each party to the transaction shall bear 50%.

8. The commission is 3% of the sales price, and each party to the transaction pays half.

9. Decal: 5 yuan/unit If a mortgage is required when purchasing a house, the following fees will also be incurred: 10. Appraisal fee: 0.5% of the appraisal result is charged for the portion of the appraisal price below 1 million, and 0.25% for the portion above.