I. Taxes and fees payable by the Buyer:

1, deed tax: 65438+ 0.5% of the house price (13% for the area above 44 square meters, and 1% for the area below 90 square meters, which is the first suite);

2. Transaction fee: 3 yuan/m2;

3. Surveying and mapping fees: according to the specific regulations of each district;

4. Ownership registration fee and evidence collection fee: According to the specific regulations of each district, it is generally around 200 yuan.

Two. Taxes payable by the seller:

1. Transaction fee: 3 yuan/m2;

2. Business tax: price difference *5.5% (if the real estate license is less than 5 years);

3. Personal income tax: 20% of the profit from real estate transaction or 1% of the house price (the only house can be exempted if the real estate license is over 5 years);

(1) Deed tax: pay1%for the first purchase of a house below 90 square meters; 90- 140m2 shall be paid at 0.5% of the house price of 65438+; The part exceeding140m2 shall be paid by the buyer at 3% of the house price.

(2) Business tax: the property right of the house is exempt from payment for five years, and 5.5% of the house price shall be paid for less than five years, and the seller shall bear it.

(3) Land value-added tax; If the house property right has been obtained for five years, it shall be exempted; If it is less than five years, it shall be paid at the rate of 1% of the house price, which shall be borne by the seller.

(4) Income tax: the property right of the house is exempted for five years, and if it is less than five years, it shall be paid at 1% of the house price or 20% of the difference between the original value and the present value of the house. (The original value of the house is generally calculated according to the last deed tax).

(five) housing transaction costs; According to the building area of 6 yuan/m2, it shall be borne by both parties.

(6) Property registration fee: 80.00 yuan, which shall be borne by the buyer.

(7) Housing appraisal fee; Pay 0.5% of the assessed amount.

Extended data

1, VAT. A tax levied on the value-added realized in the process of production and operation. When you buy books from 500 yuan and CDs from 200 yuan, the price includes 87 yuan VAT (500/1.13%+200/1.17%, and the book VAT rate is13%. In addition, the VAT rate of agricultural products is 13%, and the VAT rate of general taxpayers in service industry "VAT reform" is tentatively set at 6%, 1 1%, 17% (tangible movable property lease is 17%). The tax rate of small-scale VAT taxpayers is 3%, and certification deduction is not allowed.

2. Business tax. Tax the turnover of commercial activities. 200 yuan's meal in the restaurant, including 5% business tax 10 yuan. Personal sales of real estate are also subject to business tax at the rate of 5%. A set of real estate with the original price of 6.5438+0.5 million was sold at the price of 6.5438+0.5 million, and the business tax was 75,000. In addition, the profit of 500,000 yuan is subject to personal income tax of 45,000 yuan (the tax rate stipulated in the tax law is 20% of the profit, but the actual payment is usually 0%-3% of the selling price of 65,438+).

3. Urban construction tax. Full name of urban maintenance and construction tax. It is a tax levied to raise funds for urban construction and maintenance, and the amount is 7% of the sum of value-added tax, consumption tax and business tax. In the shops in the downtown area, buy a set of CD records at the price of 100 yuan, in which the value-added tax is about 14.5 yuan, and the corresponding urban maintenance and construction tax is 1.02 yuan (14.5×7%).

4. Property tax. Property tax. For a rental house with a monthly rent of 3,000 yuan, the annual property tax of 12% is 4,320 yuan (3,000×12% in February). Generally for commercial housing. However, 20 1 1, Shanghai and Chongqing also levy property tax on non-operating housing, and the nature of property tax has changed.

5. Land value-added tax. Tax on value-added income from the transfer of state-owned land and real estate. 10.4 million yuan, including 5% business tax of 70,000 yuan, urban maintenance and construction tax of 4,900 yuan, and land value-added tax of about 200,000 yuan (related to land appreciation and real estate area).

6. Deed tax. A tax levied on real estate buyers. To buy a commercial house with a price of 6.5438+0.4 million yuan, in addition to paying the house price, the buyer also needs to pay 3% deed tax of 42,000 yuan, plus stamp duty in 700 yuan.

7. Resource tax. Taking the units and individuals that exploit and utilize state-owned resources as taxpayers, the important resources are taxed, aiming at eliminating the taxes that affect taxpayers' operating income, including mineral resources tax and urban land use tax.

Baidu encyclopedia: paying taxes