How to calculate the property fee for selling second-hand houses?

Legal analysis: The transaction cost of second-hand houses is calculated as follows:

1, stamp duty. Stamp duty includes transaction stamp duty and real estate license stamp duty. In recent years, the state has exempted stamp duty and handling fee, but it is only limited to ordinary individual houses, and other types of second-hand houses are still levied, with a tax rate of 0.05%.

2. Deed tax. Mainly dealing with real estate and real estate, including different houses, commercial houses and land transfer. The deed tax rate is 3%. If it is the 1 purchase, it can be levied by half.

3. Personal income tax. There are different forms of personal income tax on transactions, some of which are based on the price difference of real estate transactions, and some are based on the total house price, which needs to be determined according to specific circumstances. People who have lived in a house for two years are exempt from personal income tax.

4. Land value-added tax. The rate of land value-added tax is 1%. Land transfer fee is a kind of tax for housing transactions, which is not common, mainly for the purchase of public houses. This land transfer is the land transfer fee paid by the buyer, and other houses are not included.

Legal basis: People's Republic of China (PRC) City Real Estate Management Law.

Article 36 When transferring or mortgaging real estate, the parties concerned shall register the ownership in accordance with the provisions of Chapter V of this Law.

Article 62 When a real estate is mortgaged, it shall be registered with the department designated by the local people's government at or above the county level. Where the land use right and house ownership are obtained due to the disposal of mortgaged real estate, the transfer registration shall be handled in accordance with the provisions of this chapter.