Buying a second suite is a new house. The taxes to be paid are: deed tax 3% (because it is a second suite), stamp duty 0.5 ‰, and public maintenance fund 2%, or according to local policies, there is no business tax and personal income tax for first-hand houses, and second-hand houses can be used. Let's buy a second-hand house of 90 square meters at the market price. The tax payable in this case: 1, deed tax: 65438+ 0.5% of the house price (3% if the area exceeds 144 square meters, and1%if your house area is below 90 square meters and it is the first suite) 2. Transaction cost: 3 yuan/m3. Surveying and mapping fee: specific to each district. Not only those who buy houses need to pay taxes, but also those who sell houses need to pay taxes 1, transaction fee: 3 yuan /m2, business tax: price difference *5.5% (if the property ownership certificate is less than 5 years old), personal income tax: 20% of the profitable part of the property transaction or 1% of the house price (if the property ownership certificate is more than 5 years old and it is the only house, it can be exempted). Ordinary housing with an initial purchase area of less than 90 square meters can be paid at a preferential rate of 1%, and ordinary housing with an initial purchase area of more than 90 square meters (including 90 square meters) can be paid at a preferential rate of 1.5%. The tax rate is 5.6%, which is paid by the seller. According to the new policy just introduced, ordinary housing with a term of two years is exempted, and non-ordinary housing with a term of two years is levied according to the transaction price difference multiplied by the tax rate. The transaction price difference here refers to the online signing price MINUS the online signing price of the last transaction of this house. Personal income tax is levied at 20% of the transaction price difference (quite high tax rate) and paid by the seller. The only one who lives over five years old is exempt. The so-called five-year-old only residence is five years, and this house is the only residence of the seller according to the family unit. 4. Stamp duty: 0.05% of the total transaction amount is paid by the buyer and the seller respectively. Ordinary houses are exempted from land value-added tax, and 1% of the total transaction amount is paid by the seller. After two years, ordinary houses and non-ordinary houses are exempted.