What taxes and fees should I pay for second-hand housing transactions in Yanjiao?

If the second-hand house is transferred normally, the following fees will be paid according to relevant regulations:

(1) Value-added tax: the tax rate is 5.55%, which will be paid by the seller. At the same time, it is stipulated that:

If the non-ordinary house that has been purchased for less than 2 years is transferred and sold, the value-added tax will be levied in full;

if the non-ordinary residence with a purchase time of more than 2 years is transferred or the ordinary residence with a purchase time of less than 2 years is transferred, the value-added tax shall be levied according to the difference between the two transactions;

If the ordinary residence purchased for more than 2 years is transferred for sale, it will be exempted from VAT;

if the property sold is non-residential such as shops, writing rooms or factories, it is not necessary to demonstrate whether the full value-added tax needs to be levied after two years;

(2) Personal income tax: the tax rate is 1% of the total transaction amount or 2% of the difference between the two transactions, which is paid by the seller.

There are two conditions for the collection: the only residence for the family and the purchase time exceeding 5 years.

if both conditions are met at the same time, individual income tax can be exempted;

individual income tax must be paid if any condition is not met;

In addition, if the property sold is a non-residential property, individual income tax will be paid under any circumstances.

(3) Stamp duty: the tax rate is 1%, and the seller and the buyer are equally divided, but so far the state has temporarily exempted it.

(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. At the same time, it is stipulated that

if the buyer purchases an ordinary house with an area of less than 9 square meters for the first time, it shall pay 1% of the total transaction amount;

if the buyer purchases an ordinary house with an area of more than 9 square meters for the first time, it will pay 1.5% of the total transaction amount;

if the property purchased by the buyer is non-ordinary residence or non-residence, 3% of the total transaction amount will be paid.

(5) Surveying and mapping fee: 1.36 yuan/m2, total amount =1.36 yuan/m2 * actual surveying and mapping area; Generally speaking, housing reform requires surveying and mapping, and commercial housing needs surveying and mapping if there is no surveying and mapping chapter of the Housing Authority on the original property certificate.

(6) Total transaction fee of second-hand house: residential 6 yuan/square meter * actual surveying and mapping area, non-residential 1 yuan/square meter

(7) Registration fee: cost of production: 8 yuan, and * * * title certificate: 2 yuan.