According to the latest regulations on taxes and fees for house sales in p>222, if a new house is sold, it is necessary to pay deed tax, maintenance fund and other fees; If it is a second-hand house, it needs to pay business tax, value-added tax, income tax, stamp duty and other taxes and fees. If it meets the requirements of the fifth year, it can be exempted from business tax and income tax. Notarization is not mandatory for the sale of houses.

first, the latest regulations on taxes and fees for house sales in 222

1. Deed tax for first-hand house transactions: the deed tax to be paid for buying a new house is 3-5% of the total purchase price (the tax rates are different in different provinces, municipalities and autonomous regions), and ordinary commercial houses are halved, that is, 1.5-2.5%. Maintenance fund: charged according to the construction area multiplied by a certain amount. Property management fee: paid after the house is delivered, and the specific grade rate is implemented according to the regulations of local price departments.

2. Second-hand housing transactions: the deed tax for non-ordinary houses should be doubled. Whether the property rights have been acquired for less than two years. If the house is less than five years old, the business tax shall be paid according to the regulations: the house property right shall be exempted for two years, and the house property right shall be paid at 5.5% of the house price for less than two years. At present, the demand for improvement in China is still very large. How to reduce the policy impact? Qin Hong said that the document of the State Administration of Taxation in 26 stipulated that the personal income tax paid by taxpayers who sold their own houses and planned to buy houses again within one year after selling their houses should be paid in the form of tax deposit first. Depending on the relationship between the amount of re-purchase and the original housing sales, the tax deposit will be refunded in whole or in part. At the same time, personal income tax shall be exempted for the income obtained from the transfer of personal use for more than 5 years and the only living room for the family. In fact, this policy has certain benefits for improving the rigid demand, and should continue to be implemented to effectively achieve the policy goal of' supporting reasonable housing demand and curbing speculative demand'. Value-added tax: if the ordinary residence is transferred within 5 years (inclusive), the value-added tax shall be paid according to the sales price MINUS the cost price of the house, and it shall be exempted after 5 years. If the non-ordinary residence is transferred for less than 5 years (inclusive), the full value-added tax shall be paid at the selling price; if it is transferred for more than 5 years, the value-added tax shall be paid at the selling price minus the housing cost price. Income tax: the property right of the house is exempted for five years, and it is paid at 1% of the house price or 2% of the difference between the original value and the present value of the house if it is less than five years. (The original value of the house is generally calculated according to the final tax amount of the previous deed tax). The house transaction fee is paid at 1.9% of the house price.

second, does the house sales contract need to be notarized? A house sales contract is a contract in which one party transfers the ownership of the house to another party and the other party pays the price. The party that transfers ownership is the seller or the seller, and the party that pays the price and obtains ownership is the buyer or the buyer. The law stipulates that a house sale contract should be concluded in writing. The house sales contract is a kind of civil legal act, so it is considered valid as long as it satisfies the qualifications of both parties, the expressions of both parties are true and consistent, and it does not violate national laws and regulations and social interests. Notarization is an activity that notaries prove the authenticity and legality of civil legal acts, legally significant facts and documents according to the application of natural persons, legal persons or other organizations and legal procedures. Those legal acts that must be notarized by a notarization institution can only take effect after notarization, otherwise they will be invalid. A legal act that can take effect without notarization has stronger evidential force after notarization, but it does not mean that notarization gives it legal effect. Housing sales contracts belong to this type. Therefore, the legal effect of the house sales contract is not affected by notarization, but the notarized house sales contract has stronger evidential force, and the court generally adopts it directly.

III. What materials should be submitted when applying for notarization of house sales contracts According to relevant regulations, the parties concerned shall submit the following supporting materials: 1. The applicant's resident identity certificate and a copy thereof; If an agent is entrusted, the agent shall submit the identity certificate and power of attorney; 2. The seller shall provide the house ownership certificate and a copy thereof; 3. When selling the house owned by * * *, the seller shall submit a written opinion that other * * * people agree to sell it; 4. The text of the house sales contract; The parties may ask the notary office to draft on their behalf; 5. If the unit purchases a private house, the buyer shall submit the approval document of the house management department for approving the purchase; 6. Other certification materials that the notary office deems necessary, such as the blueprint of the house and the appraisal report of the house management department. According to the law, the tax on house purchase and sale is paid according to whether the house bought and sold is first-hand or second-hand. For example, the transaction fee for second-hand houses is paid at 1.9% of the house price. The above is to bring you the relevant knowledge about the latest regulations on housing sales taxes and fees in 222.