1. Value-added tax (about 5.5% of the selling price of the house, free of charge after two years) shall be paid by the original owner.

2. Individual income tax (2% of the difference in house price or 1% of the house price, and the only house in the family can apply for tax exemption) shall be paid by the original owner.

3. Deed tax (1% of the house price below 9 square meters, 1.5% of the house price within 9-144 square meters, and 3% of the house price above 144 square meters, and relevant preferential procedures should be handled) shall be paid by the buyer.

4. The house transfer registration fee is paid by the buyer in 8 yuan.

5. Housing transfer registration fee (transfer fees, cancelled in some areas) (residential 3-4 yuan/m2, non-residential 1 yuan/m2) shall be paid by both parties.

6. Special maintenance fund for houses (the deposit amount of the first special maintenance fund is: multi-storey houses below 7 floors without elevators) 6 yuan/m2; 9 yuan/m2 for multi-storey houses equipped with elevators; Small high-rise, high-rise residential buildings with more than 7 floors, including 7 floors of 145 yuan/square meter. ); If the original owner has already paid it, it can be transferred to the buyer's name. Buyers who have been paid by the original owner may not pay, otherwise they should pay back.

7. Land revenue (1% for housing reform, 2% for affordable housing and 15% for affordable housing, and this fee is not paid for commercial housing). Paid by the original owner.

Extended information:

Transfer process of individual buying and selling houses

Private buying and selling houses need to go through the transfer procedures of real estate license at the local government housing authority. Second-hand housing transactions need procedures:

1. The buyer and the seller (if the seller is married, both husband and wife must be present) apply for the transfer of housing property rights with the sales agreement, the Identity Card of both parties (both husband and wife of the seller need it, and the household registration book) and the original Real Estate Transaction Management Department; And declare the transaction price.

second, the real estate transaction management department requires the real estate transaction to be evaluated according to the needs (actually, it is necessary, because the real estate transaction management department is generally in partnership with the real estate appraisal agency).

3. The buyer pays the deed tax in the financial department, and the seller declares and pays the business tax and personal income tax in the local tax bureau (with preferential policies according to the situation), and any buyer and seller (one of whom can also be agreed in the contract or agreement) can pay the transaction fee and work fee in the real estate transaction management department.

4. Waiting for the Property Ownership Certificate.

5. The buyer shall go through the formalities for changing the land use right with the new Property Ownership Certificate and the original Land Use Right Certificate in the land and resources management department, and get a new Land Use Right Certificate.

Calculation of taxes and fees for second-hand housing transactions:

1. Value-added tax (about 5.5% of the selling price of the house, exempted for two years) shall be paid by the original owner.

2. Individual income tax (2% of the difference in house price or 1% of the house price, and the only house in the family can apply for tax exemption) shall be paid by the original owner.

3. Deed tax (1% of the house price below 9 square meters, 1.5% of the house price within 9-144 square meters, and 3% of the house price above 144 square meters, and relevant preferential procedures should be handled) shall be paid by the buyer.

4. The house transfer registration fee is paid by the buyer in 8 yuan.

5. Housing transfer registration fee (transfer fees, cancelled in some areas) (residential 3-4 yuan/m2, non-residential 1 yuan/m2) shall be paid by both parties.

6. Special maintenance fund for houses (the deposit amount of the first special maintenance fund is: multi-storey houses below 7 floors without elevators) 6 yuan/m2; 9 yuan/m2 for multi-storey houses equipped with elevators; Small high-rise and high-rise residential buildings with more than 7 floors, including 7 floors, 145 yuan/square meter. ）； If the original owner has already paid it, it can be transferred to the buyer's name. Buyers who have been paid by the original owner may not pay, otherwise they should pay back.

7. Land revenue (1% for housing reform, 2% for affordable housing and 15% for affordable housing, and this fee is not paid for commercial housing). Paid by the original owner.

Baidu Encyclopedia-Second-hand Housing Sales