How to charge overall
Business tax, personal tax, assessment fee, registration fee, etc. will be generated in the second-hand house transaction. For less than 2 years, the payment is as follows: All charges in the house transaction will be issued with formal invoices. The specific types are: 1. Business tax - Municipal Local Taxation Bureau collects real estate certificates and issues
Ordinary residences with certificates issued for more than two years are exempt from 5.65% business tax; ordinary residences refer to residential buildings with an area of ??less than 144 square meters; real estate certificates issued for less than two years are subject to a business tax of 5.65% of the property value; 2. Personal income tax - levied by the Municipal Local Taxation Bureau
If the real estate certificate has been issued for more than five years and is the only house used by the family, with a certificate from the real estate department, the 1% personal income tax is exempted; 3. Transaction fee, 6 yuan/㎡ for residential use and 8 yuan/㎡ for other purposes; 4.
House appraisal fee, 0.5% of the property value; 5. House registration fee, 80 yuan/case for residential, 550 yuan/case for others; 6. Special house maintenance fund; mixed structure cost 990 yuan/㎡ × building area × 5%; frame
Structural cost 1,150 yuan/㎡ × building area
If the housing area is about 90 square meters and less than 144 square meters, 1.5% of the property value will be levied. Go to the housing management bureau’s file window to check and issue a certificate of no house; if you purchase a second house or the first house with a construction area greater than 144 square meters, and non-residential houses,
Both are levied at 3% of the property value.