How to calculate the transfer fee for second-hand houses in Guigang?

Normal transfer

1. Business tax: (tax rate 5.55%, paid by the seller) According to the 2010 New Real Estate Deal, the transfer and sale of non-ordinary residences less than 5 years ago will be levied the full business tax. The transfer, sale and purchase of non-ordinary residences for more than 5 years or the transfer, sale and purchase of ordinary residences for less than 5 years are levied business tax on the difference between the two transactions. The transfer, sale and purchase of ordinary residences for more than 5 years are exempt from business tax. There are two key points here: ① The purchase time is more than 5 years. Here, first look at the property ownership certificate, secondly, look at the deed tax invoice, and thirdly, look at the bills (for housing reform houses, look at the special bills for the sale of state-owned housing). These three documents are calculated according to the earliest date. Generally, local tax bills are earlier than deed tax invoices, and deed tax invoices are earlier than property ownership certificates. The earliest bills for housing reform are the deposits collected for housing reform. ② Whether the property being sold is an ordinary residence or an extraordinary residence. Also: If the property sold is non-residential such as a shop, office or factory, etc., it does not need to be demonstrated whether the full business tax needs to be collected after 5 years.

2. Personal income tax: (the tax rate is 1% of the total transaction amount or 20% of the difference between the two transactions, paid by the seller) Collection conditions Individual house transfer income tax is required when selling non-only housing as a family unit. There are two conditions here: 1. The family’s only residence; 2. The purchase time is more than 5 years. If both conditions are met at the same time, personal income tax can be exempted; if either condition is not met, personal income tax must be paid. Note: If it is the only residence of the family but the purchase time is less than 5 years, the tax deposit needs to be paid first. If the property can be repurchased and the property rights are obtained within one year, the tax deposit can be fully or partially refunded. The specific refund amount is based on the two properties. 1% of the lower transaction price is refunded. Note: The Local Taxation Bureau will review whether there are other properties in the name of the seller and his wife as the basis for the family's only residence, including housing that has been registered with the housing management department (excluding non-residential properties) although the property ownership certificate has not been decentralized. Another note: If the property sold is non-residential property, personal income tax must be paid regardless of the situation. Moreover, when the local tax bureau pays the difference in business tax during the tax collection process, the personal income tax must also collect 20% of the difference

3. Stamp tax: (the tax rate is 1% for both the buyer and the seller). However, from 2009 to the present, the state Temporarily exempt from collection.

4. Deed tax: (base tax rate 3%, preferential tax rate 1.5% and 1% paid by the buyer) Collection method: 3% of the total transaction amount is levied according to the base tax rate. If the buyer is the first purchaser of an ordinary property with an area of ??less than 90 square meters The buyer pays 1% of the total transaction amount for a residence. If the buyer purchases an ordinary residence with an area of ??more than 90 square meters (including 90 square meters) for the first time, the buyer pays 1.5% of the total transaction amount. Note: Only first-time buyers and ordinary residences can enjoy the discount. The deed tax discount is calculated on an individual basis. Anyone who pays the deed tax for the first time can enjoy the discount. If the property purchased by the buyer is non-ordinary residential or non-residential, the buyer will pay 3% of the total transaction amount.

5. Surveying and mapping fee: 1.36 yuan/square meter Total = 1.36 yuan/square meter * actual surveying and mapping area (new policy after April 2008) Surveying and mapping fee standard for housing reform: 200 yuan for an area below 75 square meters, 75 square meters The fee is 300 yuan for the above 144 square meters and less, and the fee is 400 yuan for the above 144 square meters.) Generally speaking, surveying and mapping are required for housing reform houses. Commercial houses also need surveying and mapping if there is no surveying and mapping stamp from the Jinan Housing Management Bureau on the original ownership certificate.

6. Total second-hand housing transaction fee: residential 6 yuan/square meter*actual surveyed area, non-residential 10 yuan/square meter

7. Registration fee: (cost of construction) 80 yuan ***With a certificate: 20 yuan. Required materials: ⑴ The local tax bureau requires a set of copies of the ID cards and household registers of both the seller and the couple (if the seller and the couple are not in the same household register, a copy of the marriage certificate is required), a set of copies of the buyer’s ID card, and a website Sign a sales agreement and a copy of the real estate certificate (if the seller’s spouse has passed away, a death certificate from the police station is required) ⑵ The housing authority needs to sign a sales agreement online, the original real estate certificate, two new survey drawings, and a tax exemption certificate Or a copy of the tax payment certificate; if the provincial-directed housing is converted into a house, two original copies of the public housing purchase confirmation form and Attachment 1 are required. Note: The spouse needs to come forward to sign when the house is transferred. If the spouse has passed away but his or her seniority has been used, if it is after the house reform, the inheritance notarization is required before the transaction is transferred. If it is before the house reform, the death certificate issued by the police station should be submitted. Original.

If you want to upgrade your housing from provincial direct housing to housing, you need to fill in two copies of the "Purchased Public Housing Confirmation Form" and have them stamped and confirmed by the unit and the provincial direct housing reform office, and submit the original housing reform invoice.