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Is the deed tax paid when handing over the house the cost of applying for the real estate certificate?

There are not only deed taxes, but also registration fees, overhaul funds and other expenses. The cost of obtaining a real estate certificate for commercial housing purchased from a developer includes deed taxes, registration fees, public funds, etc.

When purchasing a house, if the area is less than 90 square meters, the deed tax is levied at 1% of the house price, and if the area exceeds 90 square meters, it is levied at 1.5% of the house price. When purchasing a second house, the deed tax is levied at 3% of the house price; the residential registration fee is 80 yuan per unit.

The non-residential registration fee is 550 yuan per unit; public funds are used for community management and community property construction fees. The fee is 16.8 yuan per square meter for frame structures and 15.6 yuan per square meter for brick-concrete structures.

The fees that both buyers and sellers need to pay when applying for a second-hand house property certificate include transaction fees and registration fees. The buyer also needs to pay deed tax, and the seller needs to pay business tax, surcharges, and personal income tax.

The transaction fee is 6 yuan per square meter, and the registration fee is 80 yuan per unit; when purchasing a house, if the area is less than 90 square meters, the deed tax is levied at 1% of the house price, and if it exceeds 90 square meters, it is levied at 1.5% of the house price. When purchasing a second house, the deed tax is levied.

It is levied at 3% of the house price; business tax, surcharges and personal income tax depend on the area of ??the house and whether the property certificate has been issued for more than 5 years.

Houses above 144 square meters are called non-ordinary residences, and houses below 144 square meters are called ordinary residences. Ordinary residences are exempt from business tax and surcharges for more than 5 years, and are levied at 5.55% of the difference if they are less than 5 years old; non-ordinary residences are more than 5 years old.

If the period is less than 5 years, it will be levied at 5.55% of the balance, and if it is less than 5 years, it will be levied at 5.55% of the total amount.

If there is no original invoice, ordinary residences older than 5 years are still exempt from tax, and residences less than 5 years old are levied at 5.55% of the total amount regardless of whether they are ordinary or non-ordinary residences.

Residences that are more than 5 years old and are rarely owned by the family are exempt from personal income tax. Residences that are not rare by the family and are less than 5 years old are required to pay 20% of the income from the transfer of personal property. Residences that are more than 5 years old are subject to the assessed value.

1% levy.

The financial department charges deed tax: 2-4% of the housing transaction amount, 3% in Hebei Province. Recently, it has been stipulated that ordinary housing is charged at a reduced rate.

The housing management department charges: 1. Real estate transaction registration fee: 80 yuan/unit.

2. Housing transfer fee: 3 yuan/square meter for new commercial housing and 6 yuan/square meter for existing housing.

Affordable housing is subject to reduced fees.

Notice on regulating the charging methods and charging standards for house ownership registration fees and other related issues.

In accordance with the provisions of the "Notice of the State Planning Commission and the Ministry of Finance on Comprehensive Rectification of Housing Construction Charges and Cancellation of Some Charge Items" (Ji Price [2001] No. 585), we are hereby notified of relevant issues such as standardizing the charging methods and charging standards for house ownership registration fees.

As follows: 1. House ownership registration fee refers to the registration fee collected from the house owner when the department of the local people's government at or above the county level that exercises real estate administrative functions registers house ownership in accordance with the law and issues a house ownership certificate. It does not include real estate surveying and mapping.

Property surveying and mapping (or surveying) fees charged by the agency.

2. House ownership registration includes initial registration of ownership, change registration, transfer registration, cancellation registration, etc.

3. The charging methods and charging standards for house ownership registration fees shall be implemented in accordance with the following provisions: (1) For housing, the fees shall be charged based on the current fixed rate based on the value of the house, based on the fixed rate or fixed amount based on the building area, and based on the fixed amount based on the house's construction area.

The unified standard is to charge per set, and the standard fee for each set is 80 yuan.

Registration fees for property ownership other than housing are uniformly charged at a fixed amount per case, and the specific charging standards are determined by the price and finance departments of the provinces, autonomous regions, and municipalities directly under the Central Government.

The charges for farmers to build houses shall be implemented in accordance with the provisions of the "Notice of the State Planning Commission, the Ministry of Finance, the Ministry of Agriculture, the Ministry of Land and Resources, the Ministry of Construction, and the State Council's Corruption Correction Office on Carrying out Special Management of Farmers' House Builders' Charges" (Ji Price [2001] No. 1531).

(2) There is no charge for cancellation of registration.

The registration fees for other housing rights (including mortgage rights, mortgage rights, etc.) approved and collected by various localities in accordance with the prescribed management authority shall be implemented in accordance with the above regulations.

4. The department that exercises real estate administrative functions issuance of a house ownership certificate in accordance with regulations is exempt from charging production fees; when issuing a house (***) ownership certificate to more than one house owner, each additional certificate can be charged as per each

A production fee of RMB 10 is charged.

If the right holder applies for a replacement certificate due to loss, damage or other reasons, or if the certificate needs to be replaced as required and the ownership status has not changed, a certificate cost of 10 yuan per copy will be charged.

5. The housing ownership registration fee items shall be reviewed and approved by the Ministry of Finance in conjunction with the State Planning Commission, and the charging standards shall be determined by the State Planning Commission in conjunction with the Ministry of Finance.

In addition to the charging items and charging standards stipulated in this notice, the real estate administrative department shall not charge any other fees such as house survey fees during the house ownership registration process.

6. To collect house ownership registration fees, one should go to the designated price department to apply for a charging license in accordance with relevant national regulations, and use administrative charging notes uniformly printed by the financial departments of each province, autonomous region, and municipality directly under the Central Government.

The collection unit must publish the prescribed charging items and charging standards, implement clearly-certified charging, and consciously accept the supervision and inspection of the price and financial departments.