1. The deed tax payable for the purchased property exceeding 144 square meters is: 3% of the house price;

2. The deed tax to be paid if the purchased property does not exceed 144 square meters is 1 of the house price. 5%;

3. Take the first suite as an example, the deed tax to be paid for the purchased property not exceeding 90 square meters is: 65438+ 0% of the house price.

(2) Personal income tax

1, the real estate license is over 5 years, and it is the only house that does not need to pay personal income tax;

2. If the area exceeds 144 square meters, it shall be paid according to 20% of the profitable part of the real estate transaction or 2% of the total house price;

3. If the area does not exceed 144 square meters (including 144), it shall be paid as 20% of the profitable part of the real estate transaction or 1% of the total house price.

(3) Business tax

1. If the real estate license is less than five years old and the area exceeds 144, it shall be paid at 5.5% of the total house price;

2. If the real estate license is less than five years old and the area is below 144, 5.5% of the difference will be paid;

3. If the real estate license is more than 5 years and the area is more than 144, 5.5% of the real estate transaction profit shall be paid;

4. If the real estate license is more than 5 years old and the area is below 144, no fee is required.

(4) Land value-added tax shall be exempted for five years after obtaining the property right of the house, and shall be paid at the rate of 1% for less than five years.

(five) the housing transaction fee shall be paid in 6 yuan per square meter of housing construction area.

(6) Property registration fee: 80.00 yuan.

(7) Housing appraisal fee: 0.5% of the appraisal amount. The deed tax for non-ordinary residential transactions shall be paid at 5% of the house price. Regardless of whether the property rights have been acquired for less than five years, ten thousandths of business tax, land value-added tax, income tax and stamp duty must be paid according to the regulations. The house transaction fee shall be paid at 65438+ 0.9% of the house price, and other things remain unchanged.

Extended data:

Collection range

Known as the "tax scope" of property tax, it refers to the area where property tax is levied. According to the Provisional Regulations on Property Tax, property tax is levied in cities, counties, towns and industrial and mining areas. The specific scope of taxation for cities, counties, towns and industrial and mining areas shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government.

Collection standard

Property tax collection standards are ad valorem or rent:

(1) For ad valorem taxation, the tax basis is the residual value after deducting 10%-30% from the original value of the property;

(2) If rent is levied (i.e. real estate is leased), the tax basis shall be the rental income of real estate. The specific reduction range of ad valorem 10%-30% shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%.

Property tax rate adopts proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is1.2%; If assessed according to the rental income of real estate, the annual tax rate is 12%.

The calculation of property tax payable is divided into the following two situations, and its calculation formula is:

(1) Based on the original value of the attribute.

Taxable amount = original value of the property ×( 1- 10% or 30%)× tax rate (1.2%)

(2) Based on real estate rental income.

Taxable amount = real estate rental income × tax rate (12%)

mode of payment

1. Taxpayers can declare and pay personal housing property tax at the tax window of the real estate transaction center in the residential area. The tax authorities will open a green channel for individual housing property tax declaration and payment, and a special window will accept taxpayers to declare and pay taxes. Taxpayers use bank cards with UnionPay logo to pay taxes on the spot through pos machines and obtain general payment forms;

2. The first one is the Tax Service Office. Taxpayers can go to the special window of the tax service hall of the county tax bureau where the house is located, and pay taxes on the spot through the pos machine with the bank card with the UnionPay logo;

3. The second is the bank. Taxpayers can also use bank cards or cash to pay taxes at the nearest business outlets of Shanghai Bank, Shanghai Rural Commercial Bank and China Postal Savings Bank (self-operated) that handle personal business in this city;

4. The third is the PayPal website. Taxpayers can also log on to PayPal website and pay taxes according to the online process.