House ownership fee description

The transfer of real estate licenses is very important. In addition to understanding the transfer process of real estate licenses, you should also understand the ownership fees of Real Estate licenses. It is different from the real estate license fee. What are the fees for transferring real estate licenses? What are the taxes and fees required for transferring a real estate license? The following is a compilation of detailed information on the ownership transfer fee of the real estate license to help you understand what taxes you need to pay for the ownership transfer.

House Ownership Transfer Fee

Individual Tax + deed tax + Business Tax + land income plus stamp tax + Miscellaneous

1. Transaction procedure service fee: 6 RMB/square meter for residential buildings (housing reform, affordable housing, and residential housing are halved: 3 RMB/square meter); 10 RMB/square meter for non-residential buildings. Both buyers and sellers bear half of each other.

2. Registration Fee: The general second-hand housing renewal class is 80 RMB/set, and the buyer shall bear it.

3. land income (Collection): The land is charged when the house is changed, the house is affordable, and the house is bought or sold in residential buildings. The land is charged based on 2% of the normal price of the house. The seller undertakes.

4. Core File fee: 50 RMB/parcel.

5. Deed Tax: the tax rate is 3%, which is calculated based on the normal transaction price. The deed tax rate of ordinary residential buildings purchased by an individual is halved by 1.5%; demolition residents who have re-purchased second-hand houses due to demolition are exempt from the deed tax for the part equivalent to the compensation for demolition. If the deal price exceeds the compensation for demolition, a deed tax will be levied on the part exceeding the compensation. The buyer undertakes.

6. Stamp Duty: the tax rate is 1 ‰, which is calculated based on the normal transaction price. Both parties shall bear half of the total.

7. Business tax and additional items: residents who have purchased a set of houses with loans but their per capita area is lower than the local average, and then apply to purchase the second set of ordinary self-built houses, the preferential policies for purchasing ordinary self-housing with the first loan are implemented in comparison. The Business Tax on housing transfer is tentatively set to be exempted for one year. In this case, if an individual purchases an ordinary house for more than five years (including five years) and transfers it for more than two years (including two years), the business tax will be exempted; if an individual purchases a common housing for less than two years, the full amount of Business Tax will be collected based on his or her transfer income, and the Business Tax will be levied based on the difference between his or her transfer income and the original price of the purchased housing.

Transfer of Real Estate licenses for commercial housing

1. Purchase for less than two years, housing area less than 144 square meters

2% deed tax + 0.1% stamp tax + 5.5% Business Tax + 80 yuan registration service fee + 6 yuan/m2 transfer fee + 20 yuan graphic information fee + industrial and commercial contract authentication fee

2. Purchase for less than two years, and the housing area exceeds 144 square meters

4% deed tax + 0.1% stamp tax + 5.5% Business Tax + 80 yuan registration service fee + 6 yuan/square meter transfer fee + 20 yuan graphic materials fee + industrial and commercial contract authentication fee: The house value is less than 50 yuan, between 0.2 million and 0.5 million RMB 100, between 0.5 million and 1 million RMB 200, and between 1 million and 300 RMB.

3. Purchase for more than 5 years, housing area less than 144 square meters

1.5-2% deed tax + 0.1% stamp tax + 80 yuan registration service fee + 6 yuan/square meter transfer fee + 20 yuan graphic materials fee + industrial and commercial contract authentication fee

4. more than 5 years after purchase, and the housing area exceeds 144 square meters

3-4% deed tax + 0.1% stamp tax + 5.5% Business Tax (balance) + 80 RMB registration service fee + 6 RMB/m2 transfer fee + 20 RMB layout data fee

Ownership Transfer Fee of second-hand house ownership certificate

The seller shall pay the following taxes:

1. Stamp Duty: 0.05% of the house price

2. transaction fee: 3 RMB/square meter

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

4. Personal Income Tax: 20% of the profit of the real estate transaction or 1% of the real estate fee (if the real estate license is five years old and the only house can be exempted)

The buyer shall pay the following taxes:

1. transaction fee: 3 RMB/square meter

2. Stamp Duty: 0.05% of the house price

3. Deed Tax: 1.5% of the housing fee (144 of the fee is required for an area of more than 3% square meters, and 1% of the fee can be paid for the first suite with an area of less than 90 square meters)

4. Surveying and painting fee: 1.36 RMB/square meter

5. Ownership Registration Fee and license fee: generally within 200 RMB.