Kunming second-hand house transaction taxes and fees

The transaction tax of second-hand house includes: 1, and the deed tax payer is the buyer. Collection standard: (1) The transaction price of the first suite with an area less than 90 square meters is multiplied by1%; (2) The area of the first suite is between 90- 144 square meters, and the transaction price is multiplied by1.5%; (3) Others: the transaction price is multiplied by 3%. 2. Taxpayer of individual income tax: the seller. Collection standard: the personal income tax payable is equal to the taxable value multiplied by 1% (or 1.5% or 3%); (Ordinary housing 1%, non-ordinary housing or non-residential property 1.5%, auction property 3%. Personal income tax shall be exempted for individuals who have been transferred for their own use for more than 2 years and have lived in their families. 3. Business tax: individuals selling and buying ordinary houses for more than 2 years (including 2 years) are exempt from business tax. This business tax consists of urban maintenance and construction tax, local surcharge and sales business tax, and the tax rate is 5.6%. 4. Stamp duty: 0.05% for both the buyer and the seller. 5. Land value-added tax: land value-added tax payable = tax payable multiplied by the approved collection rate. General urban land value-added tax collection standard: 10% for shops, office buildings and hotels, and 5% for other non-residential buildings.

legal ground

People's Republic of China (PRC) Deed Tax Law Article 2 The term "transfer of ownership of land and houses" as mentioned in this law refers to the following acts: (1) transfer of land use rights; (two) the transfer of land use rights, including sale, gift and exchange; (three) the sale, gift and exchange of houses. The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right. Where the ownership of land and houses is transferred by means of capital contribution (shares), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law.