The specific tax rate is as follows:

1 Buyer pays

1. Real estate transaction fee: 5 yuan/square meter for ordinary residences, 11 for non-ordinary residences Yuan/square meter.

2. House registration fee: 550 Yuan/book (a cost of 10 Yuan per certificate will be charged for each additional certificate).

3. Warrant stamp tax: 5 yuan/book.

4. Stamp duty: 0.05%

5. Deed tax: transaction price (or appraisal price) × 4%.

2 Seller payment

When the seller sells, regardless of the age of the shop, he must pay the following taxes and fees:

Real estate transaction fee 3 yuan/square meter rice.

Stamp duty: 0.05% of the property price.

Land value-added tax:

A. If an invoice for the first-hand purchase of a house can be provided, the land value-added tax = [transfer income - first-hand invoice price (added 5% per year) - relevant taxes] ×Applicable tax rate.

B. If the invoice for the home purchase cannot be provided, the land value-added tax = (transfer income - transfer income × 90%) × 30%.

Personal income tax:

The actual levy is (transfer income - original value of the property - reasonable expenses) × 20%, and the approved levy is transfer income × 7.5% × 20%.

Transfer income-original value of the property-reasonable expenses are equivalent to personal net income.

Business tax and surcharge:

A. If an invoice for the first-hand house purchase can be provided, it is (transfer income - first-hand invoice price) × 5.5%.

B. If a hands-on invoice cannot be provided, the transfer income × 5.5% will be calculated.

C. The tax is 5.56% of the difference

Land transfer fee:

For commercial purposes, it is calculated based on 35% of the base land price of the grid point Charge;

For commercial street land parcels on commercial route price sections, an additional 10% of the route price will be charged;

Office buildings will be charged 30% of the grid point benchmark land price. Calculate revenue.

The above is the relevant content of second-hand housing transactions in shops. I hope it will be helpful to everyone.