New house transaction tax:
I deed tax
1.65438+ 0.5% or 3% of the total house price.
The tax rate of deed tax is determined according to whether the house is an ordinary house. The definition criteria of ordinary houses are: the building plot ratio of residential quarters is above 1.0 (inclusive), the single building area is below 140 (inclusive) square meters, and the actual transaction price is below 65438+ 0.2 times of the average transaction price of houses on the same level of land. Houses that meet these three conditions are all ordinary houses, enjoying the preferential tax rate of 1.5%, and non-ordinary houses are subject to deed tax at the tax rate of 3%.
That is to say,10.5% for ordinary houses below 40 square meters, 3% for ordinary houses above 140 square meters, and 3% for non-ordinary houses. Usually the deed tax is paid together with the down payment, and the developer collects it. After paying the relevant fees, the developer will issue a formal purchase invoice.
Two. Contract stamp duty: 0.05%
When the contract is concluded, it will be paid directly, generally 0.05% of the total house price will be paid together with the down payment, so that the developer can uniformly handle the contract registration and real estate license. However, it is worth noting that at present, in the purchase transaction of residential housing, the contract stamp duty is temporarily exempted, so the purchaser does not need to pay this part of the tax, which can be omitted in the calculation.
Third, the bank mortgage fee.
If you apply for a mortgage loan, the second set of fees to be paid when signing the contract is the bank mortgage fee, and the charging items for commercial loans are slightly different from bank to bank.
A. Mortgage registration fee: 80 yuan/household
B. Stamp duty on warrants: 5 yuan/household
C insurance premium: property insurance premium = total house price × annual rate × service life coefficient. The insurance premium is paid in one lump sum. (The insurance premium is roughly: 1~5 years 0.07%, 6~ 10 years 0.06%,1~/0/5 years 0.055%, 16~20 years 0.05%.
Four. housing repair funds
Overhaul fund: 2%-3% of the purchase price.
Overhaul fund is the maintenance fund for public facilities and equipment (involving external walls, roofs, sewers, water pipes and other housing parts). After a developer or a property management company wants to open an account in a bank designated by the local Housing Authority, the buyers can deposit it themselves. Generally speaking, when the buyers get the keys to check in, the developers will collect the housing maintenance funds.
Verb (abbreviation of verb) property registration fee
80 yuan/set
The ownership registration fee is the fee for handling the real estate license. Property registration fees charged by houses shall be uniformly regulated by the current housing value quota rate, housing construction area quota rate or quota, and set quota. Residential houses are paid according to 80 yuan/household, non-residential houses are paid according to 550 yuan/household, and the license fee of * * * is paid according to 10 yuan/person, that is, each additional property owner increases income 10 yuan, which is only the fee, because if each household has only one copy, it is free.
VI. Transaction costs
1. Residential building area X3 yuan/㎡.
2. Non-residential building area X 1 1 yuan/㎡.
Seven, property management fees
From the deadline
Since the date of acceptance by the Buyer. If the developer issues a notice of occupancy and the purchaser fails to recover the building without justifiable reasons, the property management fee can be calculated from one month after the notice of occupancy is issued. Usually three months in advance. Property management fees shall be paid for houses that the property owner has not lived in for a long time or vacant houses that the developer has not sold.
(The above answer was published on 2013-11-20, and the current relevant housing purchase policy should be based on the actual situation. )
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