The payment standards are different in various regions. The following takes Xi'an as an example: In Xi'an, the taxes and fees required for second-hand housing transactions are as follows: 1. Transaction fee: (1) Residential 6 yuan/square meter; (2) Non-residential 10

Yuan/square meter; (3) housing reform housing, affordable housing, and affordable housing project housing 3 yuan/square meter.

2. Land income fee: Housing reform housing is levied at 1% of the transaction price of the house; affordable housing is levied at 15% of the price corresponding to the area of ??economically affordable housing; and housing project housing is levied at 2% of the transaction price.

3. Registration fee: (1) Residential: 80 yuan/set; (2) Non-residential: 550 yuan/case.

4. Verification fee: 50 yuan/certificate for private property; 100 yuan/certificate for unit property.

5. Business tax: According to the provisions of Finance and Taxation Document No. 201112, starting from January 28, 2011, business tax will be levied in full on individuals who will purchase housing less than 5 years ago and sell it to external parties; if individuals will purchase housing more than 5 years ago (including 5 years), business tax will be levied in full

If non-ordinary housing is sold to external parties, business tax will be levied on the difference between the sales revenue minus the purchase price of the house; if an individual sells ordinary housing that has been purchased for more than 5 years (inclusive), business tax will be exempted.

6. Personal income tax: According to the "Individual Income Tax Law of the People's Republic of China", this income is income from property transfer and is paid by the seller.

Calculation formula: Income from property transfer * 20% (Income from property transfer = transaction price - original price of the property - original deed tax paid - business tax, urban construction tax, education surcharge, and stamp tax paid this time) 7. Deed tax: The payment ratio is 3%

.

According to the deed tax policy, if an individual purchases an ordinary house and the house is the only house of the family (the scope of members includes the home buyer, spouse and minor children, the same below), the deed tax will be halved.

If an individual purchases an ordinary house of 90 square meters or less, and the house is the only home of the family, the deed tax is levied at a reduced rate of 1%.

This preferential policy will be implemented from October 1, 2010.