Changzhou affordable housing transaction taxes and fees

Changzhou affordable housing transaction taxes and fees

1, stamp duty

Stamp duty is a kind of tax levied on contracts or documents with contractual nature, property rights transfer documents, business books, rights, licenses and other documents determined by the Ministry of Finance. Stamp duty is levied on commercial housing sales contracts in accordance with the transfer of property rights.

For the buyer, the stamp duty is 0.05%, that is, the tax payable by the buyer is 0.05% of the taxable amount, and the stamp duty is paid by the taxpayer; Individuals selling or buying houses are temporarily exempt from stamp duty; The second transfer registration only charges the buyer 0.05% stamp duty.

2. Business tax

If the real estate license is less than 2 years old and the area exceeds 140_, it shall be paid at 5.6% of the total house price.

If the real estate license is less than 2 years old and the area is below 140_, it will be paid at 5.6% of the difference.

If the real estate license is over 2 years and the area exceeds 140_, it will be paid at 5.6% of the real estate transaction profit.

Property ownership certificates with an area of less than 2 years and below 140_ shall be exempted.

3. Personal tax

Taxpayers can provide the original value of the house and other expenses.

Individual income tax = (taxable value-original value-taxes related to deed tax-reasonable expenses) ×20%.

Taxpayers cannot provide the original value of the house and other expenses.

Individual income tax = tax payable × 1%

Those who meet the conditions of "housing for five years" can be exempted from tax.

4. Deed tax

The area of the first suite is less than 90 square meters, and the transaction price is 1%.

If the area of the first suite exceeds 90 square meters, the deed tax will be levied at 1.5%.

If an individual purchases a second set of improved family housing with an area of 90 square meters or less, the deed tax will be reduced by1%; If the area is more than 90 square meters, the deed tax will be reduced by 2%.

5. Land:

The personal transfer of non-residential real estate shall be collected by the registration center, and the rest shall be paid by the taxpayer or collected by the registration center after the local competent tax authorities have gone through the approval procedures.

Personal housing sales are temporarily exempted from land expropriation.

Approved expropriation: amount of land payable = taxable value of approved expropriation rate. General urban land requisition standards: shops, offices, hotels 10%, other non-residential 5%.

6. Registration fee

The charging standard is divided into housing and non-housing individual housing registration fees in 80 yuan; The housing registration fee for non-housing is for each 550 yuan. The housing registration fee standard includes the real estate license fee and the land use right certificate fee.

7, real estate transaction fees

The transaction fee for newly-built commercial housing is charged at 3 yuan per square meter and shall be borne by the transferor.

The transaction fee for affordable housing is halved and shall be borne by the buyer.

In other cases, the transaction fee of real estate is charged at 6 yuan/m2, and both parties shall bear 50% of it.

8.commission

The transaction price is 3%, and both parties pay half.

9. Assessment fee

0.5% of the appraisal result will be charged for the part whose appraisal price is lower than 654.38+00000, and 0.25% will be charged for the part whose appraisal price is higher.

10, mortgage registration fee

Individual housing registration fee per set of 80 yuan; The housing registration fee for non-housing is for each 550 yuan.

1 1, entrusted notarization fee

If the house needs notarization, then a certain percentage of notarization fee will be paid. The standard of notarization fee is generally 300 yuan/two notarial certificates, and 20 yuan will be charged for each additional certificate.