First-hand housing tax, deed tax
1. If you buy 90 square meters or less and it is the only house, the deed tax will be levied at the reduced rate of 1%. Houses with an area exceeding 144 square meters account for 3%, and non-residential houses account for 4%. Usually the deed tax is collected by the developer together with the down payment. If it is insufficient, it will be required to pay back before the real estate license is issued, and the property will inform.
2. Stamp duty is 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. 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.
Second, the maintenance fund
2%-3% of the purchase price is public facilities and equipment maintenance fund (involving housing parts, such as exterior walls, roofs, sewers and water pipes). After the developer or property management company opens an account in the bank designated by the local Housing Authority, the buyers will deposit it themselves. Generally speaking, when the property buyers get the keys to check in, the developers will demand to pay the housing maintenance funds.
Second-hand house tax 1, business tax:
The tax rate is 5.55% paid by the seller. According to the new real estate policy 20 10:
Transfer, sale and purchase of non-ordinary housing for less than 5 years shall be subject to business tax in full.
Transfer, sale, purchase of non-ordinary housing for more than 5 years or transfer, sale, purchase of ordinary housing for less than 5 years, business tax shall be levied according to the difference between the two transactions.
The transfer, sale and purchase of ordinary housing for more than 5 years shall be exempted from business tax.
Collection conditions:
If the purchase time exceeds 5 years, first look at the property right certificate, then look at the deed tax invoice, and then look at the bill (special bill for the sale income of state-owned housing reform). These three documents are calculated according to the earliest time;
Whether the property for sale is an ordinary house or an unusual house.
2. Personal income tax:
The tax rate is 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions, and the collection condition is that individual housing transfer income tax is required for the sale of non-unique housing by family.
Collection conditions:
The only residence of the family;
Purchase time is more than 5 years.
note:
If both conditions are met at the same time, individual income tax can be exempted;
Personal income tax must be paid if any condition is not met;
If it is the only residence in the family, but the purchase time is less than 5 years, it needs to be paid in the form of tax deposit first. If you can re-purchase real estate and obtain property rights within one year, you can refund the tax deposit in whole or in part. The specific refund amount is refunded according to the lower transaction price of two properties 1%.
The local taxation bureau will examine whether there are other properties under the name of the seller and his wife as the basis for the family's sole residence, including houses registered in the housing management department (excluding non-residential properties) although the property right certificate has not been applied;
If the property sold is a non-residential property, personal income tax will be paid under any circumstances. Moreover, the local taxation bureau must also levy 20% of the difference in business tax payment during the tax collection process.
3. Stamp duty: the tax rate is 1%, which is shared equally by the buyer and the seller. However, since 2009, the state has temporarily exempted the collection.
4. Deed tax: the basic tax rate is 3%, and the preferential tax rate is 1.5% and 1% paid by the buyer.
Collection method:
3% of the total transaction amount is levied at the benchmark tax rate. For the first time, the Buyer purchases an ordinary house with an area less than 90 square meters, and pays 65,438+0.5% of the total transaction amount. If the Buyer purchases an ordinary house of 90 square meters or more for the first time, it shall pay 65,438+0.5% of the total transaction amount.
Note: Only when you buy for the first time and own an ordinary house can you enjoy the discount. The discount of deed tax is calculated by individuals, and you can enjoy the discount as long as you pay the deed tax for the first time. If the property purchased by the Buyer is non-ordinary residence or non-residence, 3% of the total transaction amount shall be paid.
5. Surveying and mapping fee: 1.36 yuan /m2, total amount = 1.36 yuan /m2 * actual surveying and mapping area.
6. Total transaction cost of second-hand houses: residential 6 yuan/m2 * actual survey area, non-residential 10 yuan/m2.
7. Registration fee: 80 yuan (fee), and title certificate: 20 yuan.
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