Haikou real estate policy

1, deed tax (paid by the buyer) According to state regulations, deed tax must be paid to the state for the sale of houses, whether commercial houses or stock houses. For residential buildings, the deed tax shall be paid at 1%-3% of the total house price, and the specific proportion shall be determined according to relevant national policies, purchase time, purchase unit price, purchase area, whether to purchase 1 time, etc. Non-residential houses are paid at 3% of the taxable reference price. 2. Business tax (paid by the buyer) This business tax consists of urban maintenance and construction tax, education surcharge, local education surcharge and sales business tax. Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax. 3. Tax collection method (paid by the buyer): personal income tax payable = tax payable × 1% (or 3%). The approved collection rate standard of individual income tax on individual housing transfer in our city is: ordinary housing 1%, and non-ordinary housing or non-residential real estate is auction real estate 3%. Personal income tax shall be exempted for individuals who transfer their houses for personal use for more than 5 years and have a small number of families. 4. Stamp duty (The stamp duty of buyers and sellers is a kind of tax charged on contracts or documents with contractual nature, property rights transfer documents, business account books, rights, licenses and other documents determined by the Ministry of Finance. For property buyers, the tax rate of stamp duty is x times the taxable value, and the stamp duty is paid by taxpayers themselves. Individuals selling or buying houses are temporarily exempt from stamp duty. Only the buyer's stamp duty is charged for the second-level transfer registration. 5. Land value-added tax: the "approved collection method" for the transfer of non-residential real estate by individuals shall be verified by registration, and the rest shall be paid by taxpayers to the local competent tax authorities or verified by registration. Personal housing sales are temporarily exempted from land value-added tax. Approved collection method: land value-added tax payable = tax payable × approved collection rate. The approved collection standard of land value-added tax in our city is 10% for shops, offices and hotels, and 5% for other non-residential buildings. 6. Registration fees are divided into housing and non-housing. Individual housing registration fee per set of 80 yuan; The housing registration fee for non-housing is for each 550 yuan. Housing registration fee standards include "Housing Ownership Certificate" fee and "Land Use Certificate" fee.