How much is the transfer fee for selling an apartment with 40-year ownership rights?

1》Value-added business tax = (this evaluation price – original invoice price) × about 5.3.

2》Deed tax = this evaluation price × 3.

3》Land value-added tax = value-added amount × value-added rate corresponding to the value-added tax rate (30-60).

Value-added amount = current appraisal price – original invoice price (15 × years) – value-added tax, loan interest, initial certificate deed tax, maintenance fund, etc.

Taxation method: 3% of the total transaction amount is levied according to the base tax rate. If the buyer purchases an ordinary residence with an area of ??less than 90 square meters for the first time, 1% of the total transaction amount is paid. If the buyer purchases an ordinary residence with an area of ????more than 90 square meters for the first time (including 90 square meters). For ordinary residences, 1.5 of the total transaction amount will be charged.

Transfer fee:

According to the 2010 New Real Estate Deal, the full business tax will be levied on the transfer, sale and purchase of non-ordinary residences less than 5 years ago, and the transfer, sale and purchase of non-ordinary residences more than 5 years ago Business tax is levied on residential buildings or ordinary residential buildings that have been transferred, sold and purchased for less than 5 years based on the price difference between the two transactions. Business tax is exempted from ordinary residential buildings that have been transferred, sold and purchased for more than 5 years.

There are two key points here:

Firstly, if the purchase time is more than 5 years, first look at the property ownership certificate, secondly, look at the deed tax invoice, and thirdly, look at the bill (for housing reform houses, look at the income from the sale of state-owned housing only) Bills) These three documents are calculated based on the earliest time. Generally speaking, the bill is earlier than the deed tax invoice, and the deed tax invoice is earlier than the property ownership certificate. The earliest bill for housing reform is the deposit received for housing reform.

The second is whether the property being sold is an ordinary residence or an extraordinary residence.

Reference for the above content: Baidu Encyclopedia-Transfer Fee