1. buyer: house registration fee: 80 yuan/set, handling fee: 3 yuan/m2, stamp duty: 0.5‰+5 yuan/certificate, deed tax: first-time house purchase 1%, non-first-time house purchase 1.5%.
2. Seller: business tax: 5.55% or price difference ×5.55% or exemption, personal income tax: 1% or exemption, land revenue: 1%, handling fee: 3 yuan/m2, stamp duty: 0.5‰.
1. If an individual purchases a house and has been listed and traded for less than 5 years, the business tax will be levied at 5.55% of the total amount; Individuals who purchase a single house with a construction area of less than 120 square meters for more than five years are exempt from business tax; If an individual purchases a single house with a construction area exceeding 120 square meters for more than 5 years, the business tax will be levied at 5.55% of the difference.
2. Transfer public houses, poverty alleviation projects, fund-raising houses, housing projects, affordable housing and resettlement houses, and collect personal income tax in full at 1%; Individual income tax shall be levied at 2% of the total transfer amount if the individual transfers the purchased house through other forms; However, the income obtained by individuals from transferring and purchasing this house for more than 5 years and being the only house in the family shall be exempted from personal income tax; Personal income tax shall be levied at 20% of the difference in the transfer of non-residential houses owned by individuals.
3, the transfer of public houses by 1% of the proportion of land revenue.