Value-added tax: the collection ratio is 5.6%, and the house is exempted for two years.
Personal income tax: the collection rate is 2%, and the house is five years old and the only house in Shandong Province is exempt from payment.
Deed tax: the collection ratio is 1% to 3% (calculated according to the customer situation and housing area).
If the customer purchases a house for the first time and the area of the property right certificate is less than or equal to 90 square meters, it shall be paid according to 1%; Over 90 square meters 1.5%.
If the customer purchases the second suite, and the real estate license area is less than or equal to 90 square meters, it shall be paid according to 1%; More than 90 square meters, according to 2% pay.
Customers who buy the third suite and above, regardless of the size, will pay 3% of the full amount.
Housing maintenance fund: the house with elevator is per square meter 133 yuan and the house without elevator is 5 1 yuan per square meter.
The above is the calculation method of taxes and fees required for second-hand housing transactions in Qingdao, which is subject to the tax approval of the local tax department.