Shenyang real estate transfer fee standard

Legal analysis: First of all, the second-hand housing transaction taxes and fees that buyers need to pay are:

1, deed tax: 65438+ 0.5% of the house price (within 90 square meters, the first set,1%; 90-143m2, the first set,1.5%; 144 flat or more, 3%. )

2. Stamp duty: 0.05% of the house price.

3. Transaction cost: 3 yuan/m2.

4. Surveying and mapping fee: 1.36 yuan /m2.

5. Fees for ownership registration and evidence collection: According to the specific regulations of each county, the general situation is within 200 yuan.

The taxes and fees payable by the Seller for second-hand house transactions are:

1, stamp duty: 0.05% of the house price.

2. Transaction cost: 3 yuan/m2.

3. Personal income tax: 20% or 1% of the real estate transaction profit (the income obtained by the real estate owner who transfers the house for personal use for more than 5 years and is the only living room for the family can be exempted from personal income tax.

The above is the general situation of taxes and fees for second-hand housing transactions. Let's look at the second-hand housing transfer fee.

Second-hand housing transfer fees includes the following five aspects. The specific provisions on how to calculate the transfer fees of second-hand housing are as follows:

1. Second-hand house transfer filing fee: 50 yuan/box.

2. Second-hand house transfer registration fee: 80 yuan/set of ordinary second-hand house, which shall be borne by the buyer.

3, second-hand housing transaction formalities service fee:

Residential 6 yuan /m2 (housing reform, affordable housing and anjufang 3 yuan/m2); Non-residential 10 yuan/m2. The buyer and the seller each bear half.

4, the second-hand housing transfer land income (levy):

Housing reform, affordable housing, housing sales transfer fees, according to the normal transaction price of housing 2% levy. Seller's promise

5, second-hand housing transfer business tax and additional:

Property ownership certificate cannot be exempted from business tax if it is transferred in less than two years. Business tax needs to be levied according to the difference between the transfer income and the original price of the purchased house.

In addition, deed tax, stamp duty and personal income tax are as above.

Legal basis: Article 14 of the Provisional Regulations on the Registration of Real Estate applies for the registration of real estate for sale, mortgage, etc. , both parties should apply at the same time.

In any of the following circumstances, the parties may apply unilaterally:

(a) unregistered real estate for the first time to apply for registration;

(2) Inheriting or accepting bequests to acquire real estate rights;

(three) the establishment, alteration, transfer or elimination of real estate rights by effective legal documents or decisions of the people's government;

(four) the name, ownership or natural conditions of the obligee have changed, and the application for registration of change has been made;

(five) the loss of real estate or the right holder to give up real estate rights and apply for cancellation of registration;

(six) to apply for registration of correction or objection;

(seven) other circumstances stipulated by laws and administrative regulations that can be unilaterally applied by the parties.