1.65438+ 0.5% of the total house price.

/kloc-ordinary residence below 0/40m2 1.5%,/kloc-ordinary residence above 0/40m2 3%, non-ordinary residence 3%. Usually the deed tax is paid together with the down payment, and the developer collects it. After paying the relevant fees, the developer will issue a formal purchase invoice.

2. Stamp duty: 0.05%

When the contract is concluded, it will be paid directly, generally 0.05% of the total house price will be paid together with the down payment, so that the developer can uniformly handle the contract registration and real estate license.

3. Bank mortgage fees

If you apply for a mortgage loan, the second set of fees to be paid when signing the contract is the bank mortgage fee, and the charging items for commercial loans are slightly different from bank to bank.

A. Mortgage registration fee: 80 yuan/household

B. Stamp duty on warrants: 5 yuan/household

C insurance premium: property insurance premium = total house price × annual rate × service life coefficient. The insurance premium is paid in one lump sum. (The insurance premium is roughly: 1~5 years 0.07%, 6~ 10 years 0.06%,1~/0/5 years 0.055%, 16~20 years 0.05%.

Second, the housing maintenance fund

1. overhaul fund: 2%-3% of the purchase price.

It is a maintenance fund for public facilities and equipment (involving external walls, roofs, sewers, water pipes and other housing parts). At present, the charging methods implemented in Chongqing are:

A. excluding elevator: total house price ×2%

B elevator included: total house price ×3%

C. The fee for some pilot buildings is 50~60 yuan /m2.

After a developer or a property management company wants to open an account in a bank designated by the local Housing Authority, the buyers can deposit it themselves. Generally speaking, when the buyers get the keys to check in, the developers will collect the housing maintenance funds.

3. Property management fee: calculated from the date of repossession.

Since the date of acceptance by the Buyer. If the developer issues a notice of occupancy and the purchaser fails to recover the building without justifiable reasons, the property management fee can be calculated from one month after the notice of occupancy is issued. Usually three months in advance.

Property management fees shall be paid for houses that the property owner has not lived in for a long time or vacant houses that the developer has not sold.

Four. Ownership registration fee: 80 yuan/set.

The ownership registration fee is the fee for handling the real estate license.

Verb (abbreviation of verb) transaction fee:

1. Residential building area RMB/_

2. Non-residential building area X 1 1 yuan/_

Calculation method of new house transaction tax

Buyer:

1, deed tax:

Total transaction price × 1.5% (the tax rate for commercial buildings or buildings larger than 144 square meters is 3%).

2. Transaction service fee:

Building area (m2) ×3 yuan

3. Stamp duty on transactions:

Total transaction price ×0.05%

4. Property right transfer registration fee:

50 yuan (for each increase of 1 person RMB 10 yuan, the buyer 80 yuan).

Seller:

1. Transaction service fee:

Building area (m2) ×3 yuan

2. Stamp duty on transactions:

Total transaction price ×0.05%

3. Land transfer fee:

Personal income tax: 65438+ 0% of the total price.

4. Commercial house: the land transfer fee is based on the benchmark land price ×3%× unpaid construction area.

5. Cost sharing:

Total transaction price/total area × apportioned area ×10% (below10 floor)

Total transaction price/total area × shared area ×20%( 10 floor or above)

6. Business tax and additional tax: the total transaction price ×5.5% (the real estate license or deed tax payment certificate at the time of purchase is less than five years).