(1) Expenses payable by the seller:
1. Transaction service fee: construction area (m2) ×3 yuan.
2. Transaction stamp duty: transaction price or evaluation price (higher) ×0. 05%
3. Cost allocation: transaction price/total area × allocated area ×10% (below10 floor); Transaction price/total area × allocated area ×20%( 10 floor or above)
4. Individual income tax: transaction price or evaluation price (whichever is higher) × 1% (the restructured house has lived for five years and is the only room).
5. Business tax and additional tax: transaction price or evaluation price (higher) ×5.5% (the real estate license or deed tax payment certificate at the time of purchase is less than five years).
(2) Expenses payable by the Buyer:
1, transaction stamp duty: transaction price or evaluation price (higher) ×0. 05%.
2. Deed tax: the transaction price or assessed price (higher) × 1.5% (the tax rate for commercial buildings or buildings larger than 144 square meters is 3%).
3. Transaction service fee: construction area (m2) ×3 yuan.
Extended data:
Materials required for paying taxes on second-hand housing transactions
1. The local taxation bureau needs a copy of the ID card and household registration book of the seller's husband and wife (if the seller's husband and wife are not in the same household registration book, it also needs a copy of the buyer's ID card, online sales agreement and real estate license (if the seller's spouse is dead, it also needs a copy of the death certificate of the police station).
2. The Housing Authority needs to sign an online sales agreement, the original real estate license, two new mapping drawings, and a copy of the tax exemption certificate or tax payment certificate; For example, for the houses directly reconstructed in the province, two copies of the Confirmation Form of Public Housing Purchased and the attached table 1 are required.
Note: The joint signature of spouses is required when changing rooms. If the spouse has died but used the length of service, if it is after the housing reform, it is necessary to do inheritance notarization before the transaction transfer; The original death certificate issued by the police station should be submitted before the housing reform.
Baidu encyclopedia-taxes and fees for second-hand housing transactions