When buying a new house, you need to pay five fees, including deed tax, stamp duty, bank mortgage fees, house maintenance funds, property management fees and ownership registration fees.

Second-hand house transactions also need to pay deed tax, business tax, personal income tax, land transfer fee, stamp duty and transaction fees.

In addition, after buying a house, you need to pay property management fees, water and electricity working capital, gas connection fees, cable TV broadband network fees, rights agency fees and area surveying and mapping fees, etc.

Fee standards will be adjusted according to national policies.

1. Deed tax: Deed tax is a property tax levied on real estate whose ownership has been transferred and changed, and is levied on the property rights bearer.

The scope of tax payable includes: land use rights sales, gifts and exchanges, house sales, house gifts, house exchanges, etc.

Usually the deed tax is paid together with the down payment and collected by the developer, who will then issue a formal purchase invoice.

The standard for collecting deed tax on new houses is: ordinary houses of 90 square meters or less, and if the house is the only home of the family, the deed tax is levied at a reduced rate of 1%; ordinary houses of 90-144 square meters are charged 1.5%; ordinary houses exceeding 144 square meters are charged 3%

Deed tax: 3% for non-residential commercial properties; 3% for non-ordinary residential properties.

Calculation method: The deed tax adopts a proportional tax rate, and the calculation formula is: tax payable = tax calculation basis × tax rate.

2. Stamp tax Stamp tax is paid by taxpayers who purchase and affix tax stamps according to the prescribed taxable proportion and quota, which means they complete their tax obligations.

The stamp duty generated in new house transactions is deducted at 0.5‰ of the total house price, and is paid directly when the contract is signed. It is usually paid together with the down payment to facilitate the developer to handle contract registration and real estate certificates in a unified manner.

3. Bank mortgage fees. If you apply for a mortgage loan when buying a house, the second set of fees you have to pay when signing the contract is the bank mortgage fees.

There are subtle differences in commercial loan charging items among banks; a. Mortgage registration fee: 80 yuan/household b. Warrant stamp tax: 5 yuan/household c. Insurance premium: Property insurance premium = total house payment × annual rate

×year coefficient.

The insurance premium is paid in one lump sum.

(The insurance rate is roughly: 0.07% for 1 to 5 years, 0.06% for 6 to 10 years, 0.055% for 11 to 15 years, 0.05% for 16 to 20 years, and 0.045% for more than 20 years) d. Assessment fee

: Regarding appraisal fees, different banks have different regulations: China Construction Bank stipulates that new commercial housing, general housing and housing reform housing do not need to pay appraisal fees. If an appraisal is required, the fee will be calculated and charged at 500 yuan; ICBC stipulates

Ordinary commercial houses and affordable houses are recognized for their sales price and do not require appraisal. Second-hand houses, high-end apartments and villas require appraisal; the Agricultural Bank of China stipulates that the appraisal fee for second-hand houses is 4‰.

4. House maintenance fund House maintenance fund actually includes a special fund for house public facilities and a house maintenance fund.

After the developer or property company opens an account at a bank designated by the local housing authority, the home buyer can make the deposit by themselves.

Generally speaking, when the home buyer receives the key and checks in, the developer will collect the house maintenance funds on his behalf.

2%-3% of the purchase price is a special fund for housing utilities.

The charging method implemented is: a. Excluding elevator: total room payment × 2% b. Including elevator: total room payment × 3% c. Some pilot properties are charged 50-60 yuan/㎡ 5. Property management fees are collected from the house

Calculation begins on the day the house is accepted by the buyer.

If the property purchaser fails to take possession of the property without justifiable reasons after the developer issues a notice of occupancy, the property management fee can be calculated starting one month after the notice of occupancy is issued.

Generally, three months are paid in advance; property management fees should be paid for houses that the property owner has not lived in for a long time or for vacant houses that have not been sold by the developer.

6. Ownership registration fee The ownership registration fee is the cost of applying for a real estate certificate.

For housing, the registration fee is 80 yuan (also called the cost of construction fee), and for registered owners, the registration fee is 10 yuan, which is paid by the buyer; for non-housing, the registration fee is 550 yuan (also called the cost of construction fee), which is paid by the buyer.

7. Transaction fee: Residential, construction area × 3 yuan/㎡; non-residential, construction area × 11 yuan/㎡.

2. Second-hand house transaction taxes and fees 1. Deed tax is 1.5% for ordinary houses, 4% for commercial and residential buildings or apartments; the standard for residential houses is 3% or 1.5% or 1% of the total price of the house, with specific fees for each unit

The proportion needs to be determined based on relevant national policies, the purchase time of the home buyer, the unit price of the home, the area of ??the home purchased, whether it is the first home purchase, and other factors; for non-residential houses, the payment is 3% of the total price of the house.

2. Business tax is 5% of the total house price (generally borne by the buyer, there is no such tax if it is the seller’s only house and he has lived there for more than 2 years).

3. Business surtax 4. Personal income tax is generally borne by the buyer. Ordinary houses are for five years or more and are the only home for the family. If the house is less than five years old, the full amount is 1% or the difference is 20%. For non-ordinary houses, the full amount is paid.

1%-2% or 20% of the difference; for non-residential commercial properties, 20% of the difference is paid.