Zhengzhou real estate transfer fee standard

Legal analysis: (1) value-added tax: the tax rate is 5.55%, which shall be paid by the seller, and it is stipulated that:

Non-ordinary houses that have been purchased for less than 2 years are transferred for sale, and the value-added tax is levied in full. If the non-ordinary residence purchased for more than 2 years is transferred for sale or the ordinary residence purchased for less than 2 years is transferred, the value-added tax shall be levied according to the difference between the two transactions. Ordinary houses that have been purchased for more than 2 years are exempted from value-added tax if they are transferred for sale. If the property sold is non-residential such as shops, office buildings and factories, it has not been demonstrated whether the full value-added tax will be levied after 2 years.

(2) Personal income tax: 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions, which shall be paid by the seller.

There are two conditions for expropriation: the only residence in the family and the purchase time is more than 5 years.

If both conditions are met at the same time, individual income tax can be exempted. If both conditions are not met, personal income tax will be paid. In addition, if the property sold is a non-residential property, personal income tax will be paid under any circumstances.

(3) Stamp duty: the tax rate is 1%, which is shared equally between the buyer and the seller, but it is temporarily exempted by the state.

(4) Deed tax: the basic tax rate is 3%, and the preferential tax rates are 1.5% and 1%, which shall be paid by the buyer and stipulated at the same time.

The Buyer purchases an ordinary house with an area less than 90 square meters for the first time, and pays 65,438+0.5% of the total transaction amount; If the Buyer purchases an ordinary house with an area of over 90 square meters (including 90 square meters) for the first time, it shall pay 0.5% of the total transaction amount of 65,438+; If the property purchased by the Buyer is non-ordinary or non-house, 3% of the total transaction amount shall be paid.

(5) Surveying and mapping fee: 1.36 yuan/m2, total. 36 yuan/square meter multiplied by the actual surveying and mapping area, generally speaking, housing reform needs surveying and mapping, and commercial housing needs surveying and mapping if there is no surveying and mapping seal of the Housing Authority on the original property certificate.

(6) Total transaction cost of second-hand houses: residential 6 yuan/m2 multiplied by actual surveying and mapping area, non-residential 10 yuan/m2.

(7) Registration fee: the cost of production is 80 yuan, and the title certificate is 20 yuan.

Legal basis: Article 14 of the Provisional Regulations on the Registration of Real Estate applies for the registration of real estate for sale, mortgage, etc. , both parties should apply at the same time.

In any of the following circumstances, the parties may apply unilaterally:

(a) unregistered real estate for the first time to apply for registration; (2) Inheriting or accepting bequests to acquire real estate rights; (three) the establishment, alteration, transfer or elimination of real estate rights by effective legal documents or decisions of the people's government; (four) the name, ownership or natural conditions of the obligee have changed, and the application for registration of change has been made; (five) the loss of real estate or the right holder to give up real estate rights and apply for cancellation of registration; (six) to apply for registration of correction or objection; (seven) other circumstances stipulated by laws and administrative regulations that can be unilaterally applied by the parties.