Paid by the landlord. Taxes payable for the purchase of commercial housing:

1. deed tax, which is 3-5% of the total house price (the tax rates of different provinces, municipalities and autonomous regions are different), and ordinary commercial houses are halved, that is,1.5-2.5%; Stamp duty, 0.05% of the total purchase price;

2. Fund: housing maintenance fund, accounting for 2-3% of the total purchase price, and 2% in most places; Non-staple food price adjustment fund, 2 yuan/square meter, not used in some places;

3. Fees: transaction fee, 0.5% of the total house price, and 0.25% paid by the buyer and the seller respectively (residential 3 yuan/m2, paid by the developer, not paid by the buyer); The cost of house ownership certificate varies from place to place, but it does not exceed 100 yuan; The land use right certificate fee varies from place to place, but it does not exceed 100 yuan;

4. If you mortgage, you will also incur the following expenses: assessment fee, which is 0.2-0.5% of the total purchase price; Insurance premium, the total purchase price multiplied by the loan term multiplied by 0. 1% multiplied by 50%; Notarization fee, loan amount multiplied by 0.03% 4. Mortgage registration fee, 100 yuan.

Payment process:

1. Procedures: If no loan is needed, both the buyer and the seller should bring their ID cards, real estate licenses and other materials to the Housing Authority to apply for payment. After the documents are approved, you should pay taxes to the relevant departments in about seven days, and then go back to the Housing Authority with all the documents to apply for a certificate.

2. According to the provisional regulations on deed tax, the deed tax rate is 3-5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph, according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record. Accordingly, the scope of deed tax collection is in all provinces, autonomous regions and municipalities directly under the central government.