What are the taxes and fees for second-hand houses in Kunshan?

The second-hand house transaction tax collection is divided into two parts, one part is paid by the buyer and the other part is paid by the buyer.

(I) Taxes and standards to be paid by buyers of second-hand houses

1. Deed tax

If the first suite has a construction area of ≤ 9m2, the deed tax rate is 1%;

if the first suite has a construction area of > 9m2, the deed tax rate is 1.5%;

if the second suite has a building area of ≤ 9m2, the deed tax rate is 1%;

if the second suite has a building area of > 9m2, the deed tax rate is 2%;

if there are more than three apartments and they are not residential, the deed tax rate is 3%.

2. transaction fee

residential 2 yuan/㎡, non-residential 4 yuan/㎡.

3. Stamp duty

The tax rate is .5‰. Houses are exempt, and the purchase of houses is non-residential.

4. Other expenses

① Property registration fee: residential 8 yuan/set, non-residential 55 yuan/set.

② stamp duty on warrants: 5 yuan/set.

③ Drawing fee: 2 yuan/set.

④ land certificate fee: residential 2 yuan/set, non-residential 9 yuan/set.

(II) Types and standards of taxes and fees to be paid by second-hand house sellers

1. Personal income tax

If the house has been occupied for five years and is the only house in the family, it is exempt from payment;

if it is residential or non-residential under other circumstances, it shall be 1% of the house price or 2% of the difference between the two transactions.

2. Value-added tax and its additional tax

If it is a house with two years (inclusive), it is exempt;

if the house is less than two years old, it shall be paid in full at 5.6% of the house price.

3. Stamp duty

If the property is commercial, the tax shall be calculated at .5‰ of the price.

4. Land value-added tax

For commercial houses, you need to pay 5% of the full amount or 3% of the difference in land value-added tax.

5. transaction fee

residential 2 yuan/㎡, non-residential 4 yuan/㎡.

Extended information:

Calculation method of taxes and fees for second-hand houses:

Buyer:

1. Deed tax:

Transaction price or estimated price (higher) ×1.5% (the tax rate for commercial houses or houses larger than 144 square meters is 3%)

2. Transaction service fee. Registration fee for property right transfer:

5 yuan (for each additional person plus 1 yuan, 8 yuan with the buyer as the unit)

Seller:

1. Transaction service fee:

Building area (square meter) ×3 yuan

2. Transaction stamp duty:

Transaction price or evaluation price (higher) ×. 5%

3. Land transfer fee:

Transaction price or evaluation price (higher). Commercial housing: the land transfer fee is based on the benchmark land price × 3% × the construction area of unpaid land transfer fee

6. Sharing expenses:

Transaction price/total area × shared area × 1% (below the 1th floor)

Transaction price/total area × shared area × 2% (above the 1th floor)

7. Personal income tax: Transaction price or.