How to calculate various taxes on new houses and second-hand houses?

These are the basic taxes and fees, and the tax rate varies slightly according to local policies. Second-hand house tax: deed tax: the deed tax rate for individuals to buy non-ordinary houses (except villas and conjoined villas) is 3%, and the deed tax for individuals to buy ordinary houses is 1.5%. For individuals who purchase ordinary houses of 90 square meters or less for the first time, the deed tax rate is 1%. If an individual sells the only family house and buys back the house, the deed tax paid for the original house shall be deducted from the deed tax payable for buying back the house. Stamp duty: individual purchases or transfers houses are temporarily exempt from business tax: the tax rate is 5.8%. From 20 10, 1, if an individual sells a non-ordinary house that has been purchased for less than 5 years, the business tax will be levied in full; If an individual purchases non-ordinary housing for more than 5 years (including 5 years) or ordinary housing for less than 5 years for external sales, business tax shall be levied according to the difference between the sales income and the purchase price; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax. Land value-added tax: personal income tax on land value-added tax is temporarily exempted for individuals transferring houses: for individuals who can provide complete and accurate relevant vouchers and correctly calculate the taxable amount, personal income tax is levied at 20% of the taxable income after audit; For taxpayers who can't provide complete and accurate relevant vouchers and calculate the tax payable correctly, the tax rate is tentatively set at 1% of tax payable. The specific measures are as follows: if the amount of personal re-purchase is greater than or equal to the original housing sales, you can apply to the local local tax department for a full refund of the original personal income tax. If the purchase amount is less than the original self-owned housing sales, you can apply to the local local tax department for the same proportion of tax refund according to the proportion of the current purchase amount to the original sales. It is stipulated that "personal income tax will not be levied on the income obtained by individuals from transferring ordinary houses that have been used for two years and are the only ordinary houses in the family" (2) The transaction fee for individuals purchasing ordinary houses of 90 square meters or less for the first time will be levied by half. Comprehensive service fee: 5 yuan/m2 (construction area) of ordinary residence; Non-residential property registration fee 1 1 yuan /m2: residential 80 yuan/household; Non-residential 550 yuan/household land registration fee: 35 yuan/transaction evaluation fee: 0.3% of the evaluation price; Production fee: 38 yuan surveying and mapping fee: construction area * 1.36 yuan; File transfer fee: 20 yuan land revenue fee: charging standard according to lot grade × land sharing area; Note: (1) Wuhan ordinary housing standard: the central urban area (seven central urban areas, East Lake High-tech Development Zone and Wuhan Economic and Technological Development Zone) should meet three conditions at the same time: (1) the plot ratio of residential buildings is above 1.5 (including1.5); (2) Single building area140m2 (including140m2); (3) The unit price is 7,000 yuan/square meter, and the total price shall not exceed 1 ten thousand yuan (including 1 ten thousand yuan). Ordinary housing standards in other remote urban areas should meet three conditions at the same time: (1) the plot ratio of residential buildings is above 1.0; (2) Single building area140m2 (including140m2); (3) The unit price is 5700 yuan/square meter, and the total price does not exceed 800,000 yuan (including 800,000 yuan). (2) The downtown area of Wuhan refers to Wuchang District, Qingshan District, Hongshan District, Jiang 'an District, Jianghan District, Qiaokou District, Hanyang District, Donghu High-tech Development Zone and Wuhan Economic and Technological Development Zone, while the far urban area of Wuhan refers to caidian district, Hannan District, Jiangxia District, huangpi district, Xinzhou District and Dongxihu District. (3) The first purchase of ordinary housing of 90 square meters and below has been slightly adjusted. For example, if two or more individuals buy an ordinary house of 90 square meters or less, and one or more of them has a purchase record, the preferential deed tax policy for the first purchase of ordinary housing does not apply to both buyers of this property. List of taxes and fees for the purchase of new houses ■ Pay taxes and fees 1: deed tax (the collection standard is based on the signing date of the house purchase contract) ① After the house contract is signed on June, 2008 165438+ 10/day, the deed tax for villas (including single-family houses and conjoined houses) in the central city will be levied at 4%. The proportion of deed tax collection for other houses that do not meet any of the three standards of ordinary housing is 3%; The standard of deed tax collection for ordinary houses is 1.5%. The common housing standards being implemented in Wuhan urban area are as follows: (1) The plot ratio of residential buildings is above 1.5 (including1.5); (2) The housing area is below140m2 (including140m2); (3) The unit price shall not exceed 7,000 yuan/m2 (including 7,000 yuan/m2) and the total price shall not exceed 6,543.8+0,000 yuan (including 6,543.8+0,000 yuan), and the three conditions shall be met at the same time. At present, the common housing standards implemented in the far urban area of Wuhan are: (1) the plot ratio of residential buildings is above 1.0; (2) The housing area is below140m2 (including140m2); (3) The unit price shall not exceed 5,700 yuan/m2, and the total price shall not exceed 800,000 yuan (including 800,000 yuan). Three conditions must be met at the same time. In addition, the deed tax for individuals to purchase ordinary houses of 90 square meters or less for the first time is levied at 1%. ② The contract was signed from February 1 day, 2008 to October 3 1 day, 2008. The deed tax of villas (including single-family houses and conjoined houses) in the central city is levied at 4%, and the deed tax of ordinary houses is levied at 2%. At that time, the standard of ordinary housing should meet the following three conditions at the same time: (1) the floor area ratio of residential buildings ≥1.5; (2) The single building area is less than140m2; (3) The unit price is less than 5700/m2, and the total price is less than 800,000 yuan. Villas (including single-family villas and conjoined villas) and houses that do not meet any of the three conditions of ordinary houses are all non-ordinary houses. (3) The contract was signed between March 2004 1 day and March 20081October 3 1 day. In two cases, the deed tax collection ratio is 4% for villas or houses with a unit price of > 5,500 yuan/square meter or a total price of ≥ 700,000 yuan; For housing with a unit price of 4,000 yuan/square meter, the deed tax is levied at 4%; unit price