The ownership of the house (that is, the house property right) is permanent, and there is no time limit, so long as the house property is not completely damaged or lost, it can always be enjoyed; Land use rights have a time limit. The state grants land users the right to use for 4 years, 5 years and 7 years by means of fixed-term land transfer. After the expiration, if the country needs to recover the land, and it must be recovered together with the buildings on the ground, there will be a problem at this time. Because the house is developed first, the termination date of the land use right is based on the termination time in the land transfer contract, that is, the land use right expires, and the property has not yet reached the retirement age. At this time, to recover the land use right, the owner of the above-ground building should be compensated accordingly; If it is not recovered, the owner of the above-ground building may apply to the state for renewal one year before the expiration and pay the land transfer fee again. \xd\ xd \ Details of taxes and fees for commercial and residential buildings: \ xd \ Taxes and fees for commercial and residential buildings and ordinary houses are similar, but the tax rates or standards are different. Taxes and fees for first-hand commercial and residential buildings and residential fees (taxes) are mainly deed tax and public maintenance fund. At present, the deed tax rate of non-ordinary houses in Wuhan is 3%. \xd\ public * * * maintenance funds are: brick-concrete structure residence: 49 yuan/m2 (individual) and 1 yuan/m2 (developer); Residential buildings without elevator frame structure-55 yuan/m2 (individual) and 12 yuan/m2 (developer); 61 yuan/square meter (individual) and 25 yuan/square meter (developer) with frame structure with elevator below 14 floors; 73 yuan/m2 (individual) and 3 yuan/m2 (developer) with frame structure with elevators above 15 floors. \ xd \ xd \ The seller of second-hand commercial and residential buildings needs to pay \xd\ 1. Personal income tax: \xd\ (1) Collection of difference: 2% of the difference: for those who can provide legal, complete and accurate relevant vouchers and correctly calculate the tax payable, personal income tax will be levied at 2% of the taxable income; \xd\ (2) Full collection: 3% of the total amount: for those who cannot provide legal, complete and accurate relevant vouchers, the payable amount cannot be calculated. According to the "Reply of State Taxation Administration of The People's Republic of China on the Collection of Individual Income Tax on Individuals Obtaining House Auction Income", the individual income tax will be calculated and paid at the rate of 3% in taxable value. \xd\ 2. Land value-added tax: The method of "pre-levy first, then liquidation" is adopted, that is, pre-levy first, audit later, detailed liquidation, and more refunds and less supplements. The tax rate is 5%. \xd\ Illustration: Take the original price of 5, shops as an example, and the current transfer price is 1 million: \xd\ Its value-added is 5,, and the value-added rate is 1%. In the range of 5%-1%, the calculation method of land value-added tax is: (5,× 4%—reasonable tax deduction )× 5% \ The calculation method of land value-added tax is: (value-added amount × 5%-reasonable tax deduction) ×15%\xd\ If the value-added rate is above 2%, the calculation method of land value-added tax is: (value-added amount × 6%-reasonable tax deduction) ×35%\xd\ 3, and business tax: the difference is 5.8% \ xd. 5. The land certificate registration fee is 33~12\xd\ 6, the appraisal fee is .3%\xd\ 7, the stamp duty is .5% (calculated according to the normal transaction price) \xd\ 8, and the transaction fee is 11 yuan/m2 \xd\ The buyer needs to pay deed tax and stamp duty.