I. Normal transfer of ownership

Business tax: (tax rate 5.55%? According to the 20 10 new real estate policy, business tax is levied in full on non-ordinary houses sold for less than five years, and business tax is levied on non-ordinary houses sold for more than five years or ordinary houses sold for less than five years according to the difference between the two transactions, and ordinary houses sold for more than five years are exempted from business tax. There are two main points? (1) The purchase time is more than 5 years. Here, first look at the property certificate, then look at the deed tax invoice, and then look at the bill (the housing reform room looks at the special bill for the sale income of state-owned housing). These three documents are calculated according to the earliest time. Generally speaking, the bill is earlier than the deed tax invoice, and the deed tax invoice is earlier than the real estate license. The earliest time in the housing reform is the deposit bill received by the housing reform. (2) Whether the property sold is an ordinary house or an unusual house. If the real estate sold is a non-residential house such as a shop, a writing room and a factory building, it has not been demonstrated whether it is necessary to collect business tax in full after 5 years;

Personal income tax: (Is the tax rate 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions? Collection conditions) families selling non-unique houses need to pay individual housing transfer income tax. There are two conditions here: the only house in the family; The purchase time is over 5 years. If both conditions are met at the same time, individual income tax can be exempted; If you don't meet any conditions, you have to pay personal income tax. Note: If it is the only residence of the family, but the purchase time is less than 5 years, it needs to be paid in the form of tax deposit first. If you can re-purchase real estate and obtain property rights within one year, you can refund the tax deposit in whole or in part. The specific refund amount is 1% of the lower transaction price of two properties. The local taxation bureau will examine whether there are other properties under the name of the seller's husband and wife as the basis for the family's sole residence, including houses that have not been registered in the housing management department (excluding non-residential properties). If the property sold is a non-residential property, personal income tax will be paid under any circumstances. Moreover, the local taxation bureau must also levy 20% of the difference in business tax payment during the tax collection process;

Stamp duty: (the tax rate is 1%), but it is temporarily exempted by the state since 2009.

Deed tax: (the benchmark tax rate is 3%? Preferential tax rate 1.5%? And 1%? Paid by the buyer), the collection method: 3% of the total transaction amount is levied according to the benchmark tax rate, and the buyer pays 1% of the total transaction amount for the first time to buy an ordinary house with an area of less than 90 square meters, and 1.5% of the total transaction amount for the first time to buy an ordinary house with an area of more than 90 square meters. Only when you buy for the first time and own an ordinary house can you enjoy the discount. Deed tax concessions are calculated on an individual basis, and you can enjoy concessions as long as you pay the deed tax for the first time. If the property purchased by the Buyer is non-ordinary or non-residential, pay 3% of the total transaction amount;

Surveying and mapping fee: 1.36 yuan /m2, total = 1.36 yuan /m2 * actual surveying and mapping area? (After April 2008, the newly-changed housing surveying and mapping fees are: 200 yuan with an area below 75 square meters, 300 yuan with an area above 75 square meters 144 square meters, and 400 yuan with an area above 0/44 square meters)? Generally speaking, housing reform needs surveying and mapping, and commercial housing needs surveying and mapping if there is no surveying and mapping chapter of Jinan Housing Authority on the original title certificate;

Total transaction cost of second-hand house: residential 6 yuan/m2 * actual survey area, non-residential 10 yuan/m2;

Registration fee: (fee) 80 yuan? * * * Ownership Certificate: 20 yuan. Required materials: (1) The local taxation bureau needs a copy of the ID card and household registration book of the seller's husband and wife (if the seller's husband and wife are not in the same household registration book, it also needs a copy of the buyer's ID card, online sales agreement and real estate license (if the seller's spouse is dead, it also needs a copy of the death certificate of the police station); (2) The Housing Authority needs to sign the sales agreement online, the original title certificate, two new surveying and mapping drawings, and a copy of the tax exemption certificate or tax payment certificate; For example, for the houses directly reconstructed in the province, two copies of the Confirmation Form of Public Housing Purchased and the attached table 1 are required. When the housing reform is transferred, the spouses need to sign together; If the spouse has died but used the length of service, if it is after the housing reform, it is necessary to do inheritance notarization before the transaction transfer; The original death certificate issued by the police station should be submitted before the housing reform. Provincial housing reform also needs to fill in the "confirmation form of purchased public housing" in duplicate, which will be confirmed by the unit and the provincial housing reform office, and the original housing reform bill will be submitted.