1. If an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be implemented according to 1%.

2. If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the effective tax rate will be 2%.

Deed tax: the deed tax to be paid for buying a new house is 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the average commercial house is halved, that is, 1.5-2.5%.

Maintenance fund: charged according to the construction area multiplied by a certain amount.

Calculation method:

Seller:

① Stamp duty -0.05%.

(2) Business tax -5.5% (ordinary housing purchased by individuals for less than 2 years).

③ Individual income tax (transfer income-original value of the house-taxes paid in the process of transferring the house-reasonable expenses) ×20%.

Buyer: the deed tax is-1.5% (ordinary houses enjoy the preferential tax rate of 1.5%, that is, the plot ratio of residential quarters is above 1.0 (inclusive), the single building area is below140m2, and the actual transaction price is lower than the average transaction price of houses on the same level of land.

Refer to the above content: Baidu Encyclopedia-House Transaction Tax