20 16 Dali second-hand housing tax policy

See whether the house is more than 2 years old, whether the seller is the only house, whether the buyer buys a house for the first time, and the taxes and fees that need to be paid for general second-hand housing transactions:

I. Taxes and fees payable by the Buyer:

65,438+0. Deed tax: the assessed amount of the first house purchase is less than 90 square meters 1%, more than 90 square meters 1.5%, not 2% for the first time, which shall be paid by the buyer;

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. Ownership registration fee and evidence collection fee: Generally speaking, it is around 200 yuan.

Two. Taxes payable by the seller:

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

2. Transaction cost: 3 yuan/m2.

3. Business tax: 5.56% of the total amount (the real estate license is less than 2 years, and the ordinary residence is reduced or exempted for 2 years).

4. Personal income tax: 65438+ 0% of the house price (the only exemption for ordinary houses after five years).