1. Deed tax: Deed tax must be paid to the state when buying and selling houses, whether it is commercial houses or stock houses. For residential buildings, the deed tax shall be paid at 1%-3% of the total house price, and the specific proportion shall be determined according to relevant national policies, purchase time, purchase unit price, purchase area, whether to purchase 1 time, etc. Non-residential houses are paid at 3% of the taxable reference price;

2. Business tax: This business tax consists of urban maintenance and construction tax, education surcharge, local education surcharge and sales business tax, and the tax rate is 5.6%. Individuals who purchase ordinary houses for more than 2 years for external sales are exempt from business tax, as follows:

(1) 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;

(2) If the real estate license is less than 2 years old and the area is below 140_, 5.6% of the difference shall be paid;

(3) If the real estate license is over 2 years and the area exceeds 140_, 5.6% of the real estate transaction profit shall be paid;

(4) The property ownership certificate has expired for 2 years and the area is less than 140_.

3. Individual tax: approved collection method: personal income tax payable = tax payable multiplied by 1%. The approved collection rate standard of individual income tax on individual housing transfer in our city is: ordinary housing 1%, non-ordinary housing or non-residential real estate 1.5%, and auction real estate 3%. Personal income tax shall be exempted for individuals who have been transferred for personal use for more than 2 years and are the only residence of the family.

The specific provisions of transaction taxes and fees are as follows:

1. Deed tax on house purchase and sale: it is paid in proportion to the total house transaction price, and the specific proportion varies according to local policies. In Chinese mainland, it is generally 0%-3% of the total housing price of 65438+, and the highest price limit is in some areas;

2. Personal income tax: For transactions outside the first suite, the seller needs to pay personal income tax at the rate of 20%. For the transaction of the first suite, if the relevant conditions are met, the seller may be exempted from personal income tax;

3. Other expenses: including house appraisal fees, notarization fees, agency fees, etc. The specific charging standards and payment methods will also vary according to regions and specific conditions.

To sum up, the transaction tax standards and policies in different regions may be different, depending on local policies. In addition, buyers and sellers should also understand the relevant regulations, protect their rights and avoid unnecessary losses.

Legal basis:

Article 10 of the deed tax law of People's Republic of China (PRC).

Taxpayers shall declare and pay deed tax before handling the registration formalities of land and house ownership according to law.

Article 11

After taxpayers pay taxes, the tax authorities shall issue deed tax payment vouchers. When a taxpayer handles the registration of land and house ownership, the real estate registration agency shall examine the deed tax payment, tax reduction or exemption certificate or related materials. If the deed tax is not paid as required, the real estate registration agency shall not handle the registration of land and housing ownership.