Taxes payable by the Buyer: deed tax: 65438+ 0.5% of the house price (3% for the area above 144 square meters, and 1% for the area below 90 square meters). Transaction cost: 3 yuan/m2; Surveying and mapping cost: ownership registration fee and evidence collection fee according to the specific regulations of each district: generally around 200 yuan. Taxes payable by the seller: transaction fee: 3 yuan/m2 business tax: price difference *5.5% (if the property ownership certificate is less than 5 years); personal income tax: 20% of the profitable part of the property transaction or 65,438+0% of the house price (if the property ownership certificate is over 5 years and it is the only house, it is exempted.
For each residential building in 80 yuan, if there is a * * * certificate, the production cost will be increased 10 yuan/copy. For each set of 200 yuan where the construction area of other properties is less than 500 (including 500)㎡, 300 yuan is 500- 1000 ㎡, 500 yuan is 1000-2000 ㎡, 800 yuan is 2000-5000㎡, and 65438+ is more than 5000㎡. Such as * * * ownership certificate increases the production cost 10 yuan/copy. Stamp Duty: Stamp Duty: It is divided into "property right transfer certificate" stamp duty and "rights and permission" stamp duty. The property right certificate tax rate for property right transfer is five ten thousandths, and the tax basis is the amount recorded in the property right certificate. The Buyer and the Seller shall pay: the property certificate of property right transfer shall be subject to the fixed tax rate of 5 yuan/Zhang, and shall be paid by the Buyer. Deed tax: paid by the purchaser, accounting for 3% of the total house price. Maintenance fund: for the purchaser who purchases the house without elevator, it shall be deposited according to 75 yuan/m2 (according to the construction area). The purchaser shall pay a deposit of 120 yuan/m2 (calculated by construction area) for the house equipped with elevator. Commercial housing (including resettlement houses, etc.). If there is no elevator, the purchaser shall deposit it according to 40 yuan/m2 (according to the construction area); For the house with elevator, the purchaser shall deposit it according to 90 yuan/m2 (calculated by construction area).