First-hand housing refers to commercial housing built on the land and sold (pre-)sold with government approval after the real estate developer obtained the land use rights in accordance with the law.

Houses are divided into residential and commercial buildings according to their uses.

Housing includes houses, villas and apartments, and commercial buildings include shops and office buildings.

First-hand housing transactions are subject to first-hand housing transaction taxes such as deed tax, stamp duty, and maintenance funds.

Below, the editor will give you a detailed explanation of what the first-hand housing transaction taxes are? How to calculate the first-hand housing transaction taxes? 1. The latest regulations on first-hand housing transaction taxes Stamp tax Actual sales amount 0.05% Deed tax Actual sales amount Universal residential 1.5% Non-universal

Residential 3% registration fee 50 yuan per individual/unit 80 yuan/property Real estate transaction service fee Building area 3 yuan/square meter Real estate certificate decal 5 yuan Mortgage contract stamp tax Loan amount 0.05% General residential implementation standards: the building floor area ratio of residential areas is 1.0

Above, the building area of ??a single housing unit is less than 120 square meters or the building area of ??a single unit is less than 144 square meters, and the actual transaction price is less than 1.44 times the average transaction price of housing on the same level of land. The three conditions must be met at the same time.

2. How to pay the first-hand house transaction tax 1. Deed tax: The standard for residential houses is 3% or 1.5% or 1% of the total price of the house. The specific proportion paid for each unit must be based on relevant national policies, the time of purchase of the house, and

It is determined based on factors such as the unit price of the house purchased, the area of ??the house purchased, and whether it is the first time to buy a house; for non-residential houses, the payment is 3% of the total price of the house.

2. Special maintenance funds: The standard for houses with elevators is based on the calculation result of building area (square meters) × 27.5 (yuan/square meter); the standard for non-elevator houses is based on building area (square meters) × 22 (yuan/square meters).

Submit calculation results.

3. Contract stamp tax: 0.05% of the total price of the house (exempt for residential properties).

4. Certificate stamp tax: 5 yuan/household.

5. Property registration fee: 80 yuan/household for residential houses; 550 yuan/household for non-residential houses; ***Occupant certificate fee is 10 yuan/person.

6. Transaction fee: For non-residential houses, the transaction fee is calculated as the price × 0.35%.

7. Land certificate application fee: pay according to relevant regulations.

If you take out a mortgage, the following fees will also be incurred: 1) Appraisal fee, 0.2-0.5% of the total purchase price; 2) Insurance premium, the total purchase price multiplied by the loan term multiplied by 0.1% multiplied by 50%; 3) Notary fee, the loan amount multiplied by

0.03% 4. Mortgage registration fee. The taxes that need to be paid for buying a new house for 100 yuan mainly include: 3. How to apply for a real estate certificate for a first-hand house. Provide information: "Commercial House Sales Contract", identity documents of the parties (the original copy of the buyer and 1 copy),

House purchase certificate, "Agreement on Payment of Funds for Maintenance of Facilities and Equipment for All Used Parts of the Residence", and 2 copies of floor plans.

Payment fees: 3% deed tax for ordinary residences (paid by the buyer), residential transaction fee of 3 yuan/m2 (paid by the transferor), and property rights registration fee of 80 yuan.

For the first-hand house transaction taxes, you only need to pay the deed tax, stamp duty and construction fee, as well as the housing maintenance fund, and then you can apply for the real estate certificate.

Second-hand houses depend on the seller's circumstances, including whether it is his only home and whether he has held the house for five years.

If one of the above conditions is not met, you will need to pay personal income tax of 20% of the profit from the sale or 1% of the transaction amount, as well as 5.5% business tax, property appraisal fees, deed tax, stamp duty, construction fees and other fees.