Legal analysis: 1, new house calculation standard: deed tax: less than 90 square meters1%; 90 square to 144 square1.5%; /kloc-3% over 0/44 square meters; 3% maintenance fund for the second suite: 2%-3% of the total purchase price; 2. Second-hand housing calculation standard: individual income tax: 1% exempted for five years (seller); Deed tax: less than 90 square meters1%; 90 square to 144 square1.5%; /kloc-3% over 0/44 square meters; Second suite (buyer) 3%; Business tax: 5.6% for five years (seller); Transaction cost: area *6 yuan (half for the buyer and half for the seller);

Legal basis: Article 10 of the Detailed Rules for the Implementation of the Provisional Regulations on Land Value-added Tax in People's Republic of China (PRC) stipulates that the four-level progressive tax rate listed in Article 7 of the Regulations and the proportion of "the amount of value-added does not exceed the amount of deducted items" at all levels all include this proportion. The calculation of land value-added tax can adopt a simple method of multiplying the value-added amount by the applicable tax rate MINUS the amount of deduction items multiplied by the quick deduction coefficient. The specific formula is as follows: (1) The added value shall not exceed 50% of the deducted project amount; Land value-added tax = value-added amount × 30%; (2) The added value exceeds 50% of the deducted project amount. Land value-added tax does not exceed 65,438+000% = value-added amount ×40%- deduction item amount ×5% (III) land value-added tax does not exceed 200% = value-added amount ×50%- deduction item amount × 65,438+05% (IV) value-added amount.