1, deed tax; The first purchase of a house below 90 square meters shall be paid according to the house price 1%; The area below 040m2 is 90- 1.5%, and the area above140m2 is 3%. (to be borne by the buyer)

2. Business tax on the sale of real estate: if the seller has obtained the property right for five years, the business tax on the sale of real estate will be exempted; If the seller has obtained the property right for less than five years, he shall pay the business tax on the sale of real estate at 5.5% of the house price. (to be borne by the seller)

3. Land value-added tax: the seller shall be exempted from land value-added tax for five years after obtaining the property right, and pay 1% of the house price for less than five years. (to be borne by the seller)

4. Personal income tax: if the seller has obtained the property right for five years, it will be exempted from personal income tax; if the seller has obtained the property right for less than five years, it will pay 20% of the value-added part. (to be borne by the seller)

5. Stamp duty: 1/10000 of the house price (the buyer and the seller shall bear half).

6. House transaction fee: The buyer and the seller shall bear the 3 yuan for the construction area of each house.

7. Property registration fee: 80 yuan, which shall be borne by the buyer.

8. House appraisal fee: 0.5% of the house appraisal amount (to be borne by the entrusting party).

Matters needing attention in property transfer:

1, for housing, when looking for housing, you must remember to investigate the property rights of the house. When examining the integrity, authenticity and reliability of property rights, we should pay attention to whether the owner's name on the property certificate is consistent with that of the seller, whether there is mortgage or not, and whether there is anyone.

2. The house to be purchased is still in the rental state, and if the buyer is not the lessor, a certificate that the lessor waives the preemptive right shall be submitted.

3. If there is a * * * owner, a certificate that the * * * owner agrees to sell and a certificate of ownership of * * * are required.

Extended data:

Pay taxes and fees

1. First-hand house transaction:

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.

2. Second-hand housing transactions:

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. If the transfer of non-ordinary houses is less than 5 years (inclusive), the business tax shall be paid in full at the selling price; If it is transferred for more than 5 years, the business tax shall be paid according to the sales price MINUS the cost price of the house.

Income tax: the property right of the house is exempted for five years, and the house price 1% or 20% of the difference between the original value and the present value of the house is paid for less than five years. (The original value of the house is generally calculated according to the final tax amount of the previous deed tax).

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

References:

House transaction tax-Baidu Encyclopedia