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Regulations of Liaoning Province on Housing Sales Tax and Fee
Legal subjectivity:

First-hand housing transaction tax:

Deed tax: the deed tax to be paid for buying a new house is 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the average commercial house is halved, that is, 1.5-2.5%.

Maintenance fund: charged according to the construction area multiplied by a certain amount.

Property management fee: paid after the house is delivered, and the specific grade rate is implemented according to the regulations of the local price department.

Second-hand housing transaction tax:

The deed tax for non-ordinary houses should be doubled. Whether it has obtained property rights for less than two years.

If the house is less than five years old, business tax shall be paid according to the regulations: if the house property right has been obtained for two years, it shall be exempted, and if it is not more than two years, it shall be paid at 5.5% of the house price. Business tax: if the ordinary residence is transferred within 5 years (inclusive), the business tax shall be paid according to the sales price MINUS the cost price of the house, and shall be exempted after 5 years.

Income tax: the property right of the house shall be exempted for five years, and if it is less than five years, it shall be paid at 65438+ 0% of the house price or 20% of the difference between the original value and the present value of the house.

Stamp duty of ten ten thousandths.

The house transaction fee shall be paid at 65438+ 0.9% of the house price.