How to calculate the tax on buying a house?

1. What taxes should I pay for buying a new house?

What taxes should I pay for buying a new house? At present, China's property buyers mainly need to pay five fees when purchasing new houses, including deed tax, house maintenance fund, property management fee, ownership registration fee and transaction fee.

1, deed tax

Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange. Usually the deed tax is paid together with the down payment, collected by the developer, and then the developer will issue a formal purchase invoice.

The standard of deed tax collection for new houses is: ordinary houses of 90_ and below, and the house belongs to the only family house, and the deed tax is levied at a reduced rate of 1%; 90- 144_ ordinary residential charge1.5%; 3% deed tax is levied on ordinary houses exceeding 144_; Non-residential commercial housing levy 3%; The non-ordinary house shall be paid by the buyer at the rate of 3%.

Calculation method: the deed tax adopts the proportional tax rate, and the calculation formula is: tax payable = tax basis × tax rate.

2. stamp duty

Stamp duty shall be paid by the taxpayer who buys the affixed stamp according to the prescribed tax proportion and quota, that is, the tax payment obligation shall be completed. Stamp duty generated by new house transaction is stamped at 0.5‰ of the total house price, and paid directly when signing the contract, usually together with the down payment, which is convenient for developers to uniformly handle contract registration and real estate license.

3. Bank mortgage fees

If you apply for a mortgage loan when buying a house, the second group of fees to be paid at the same time is the bank mortgage fee. There are subtle differences between banks in the charging items of commercial loans;

A. Mortgage registration fee: 80 yuan/household

B. Stamp duty on warrants: 5 yuan/household

C insurance premium: property insurance premium = total house price × annual rate × service life coefficient. The insurance premium is paid in one lump sum. (The insurance premium is roughly: 1~5 years 0.07%, 6~ 10 years 0.06%,1~/0/5 years 0.055%, 16~20 years 0.05%.

D. Evaluation fee: Different banks have different regulations on evaluation fee: China Construction Bank stipulates that new commercial housing, ordinary housing and housing reform do not need evaluation fee. Need to assess, according to the 500 yuan charge; China Industrial and Commercial Bank stipulates that the sales price of ordinary commercial housing and affordable housing need not be assessed, while second-hand housing, high-end apartments and villas need to be assessed; The Agricultural Bank stipulates that the appraisal fee for second-hand houses shall be charged at 4‰.

4. Housing maintenance fund

Housing maintenance fund actually includes housing public facilities special fund and housing maintenance fund. After a developer or a property management company wants to open an account in a bank designated by the local Housing Authority, the buyers can deposit it themselves. Generally speaking, when the buyers get the keys to check in, the developers will collect the housing maintenance funds.

2%-3% of the purchase price is the special fund for housing public facilities. The implementation of the charging method is:

A. excluding elevator: total house price ×2%

B elevator included: total house price ×3%

C. Charges for some pilot properties 50-60 yuan/_

5. Property management fee

From the date of repossession, from the date of acceptance of the house by the purchaser. If the developer issues a notice of occupancy and the purchaser fails to recover the building without justifiable reasons, the property management fee can be calculated from one month after the notice of occupancy is issued. Generally, it is paid for three months first; Property management fees shall be paid for houses that the property owner has not lived in for a long time or vacant houses that the developer has not sold.

6. Ownership registration fee

The ownership registration fee is the fee for handling the real estate license. The house registration fee is 80 yuan (also called the cost of production), and the registration fee is 10 yuan, which shall be paid by the buyer; For non-residential buildings, the registration fee 550 yuan (also called production fee) shall be paid by the buyer.

7. Transaction costs

Residential, with a construction area of ×3 yuan/_; Non-residential, with a construction area of × 1 1 yuan/_.

Second, the second-hand housing transaction taxes and fees

1, deed tax

Ordinary residence 1.5%, commercial and residential dual-use or apartment 4%; The residential housing standard is paid at 3% or 1.5% or 1% of the total house price, and the specific proportion of each house should be determined according to the relevant national policies, purchase time, unit price, purchase area and whether to purchase the house at 1 time. Non-residential houses shall be paid at 3% of the total house price.

2. Business tax

5% of the total house price (generally borne by the buyer, if it is the seller's only house and has lived for more than 2 years, there is no such tax).

3. Commercial surtax

4. Personal income tax

Generally, the buyer shall bear the reduction or exemption of ordinary housing and family-only housing with a service life of five years, and the housing with a service life of less than five years shall be paid in full by 1% or 20% of the difference; Non-ordinary housing is paid in full 1%-2% or the difference is 20%; 20% of the price difference of non-residential commercial housing.

5. Land transfer fee

Payment amount = 65438+ 0% of the total house price (paid when purchasing a reformed house or similar house, and only once. If the house is sold in the future, the buyer does not need to pay).

6.stamp duty

Payment amount = five ten thousandths of the total house price.

7. Transaction costs

Payment amount = construction area *3 (both the buyer and the seller have to pay the same amount).

8, property certificate fee

Around 80 yuan.

9. Bank mortgage fees

A. Other warrant fees: around 80 yuan (loan fees only).

B. Mortgage registration fee: depending on the bank.

C. insurance premium: it depends on the insurance company.

10. Land certificate fee

Pay according to relevant regulations.

Note: The above ratios are for reference only, and some expenses should be adjusted according to the adjustment of national policies.

Third, the fees to be paid after buying a house.

1, property management fee

2. Water and electricity liquidity

3, gas opening fee

4. Cable TV and broadband network account opening fee

5. Agency fee

6, area mapping fee

House surveying and mapping fee 1.36 yuan /m2, to be paid by the buyer; The surveying and mapping fee of the Commodity House is 2.04 yuan per square meter, which shall be paid by the buyer; The surveying and mapping fee of the production workshop is 2.72 yuan/m2, which shall be paid by the buyer;

(Different cities and regions have slightly different taxes and fees, please refer to this article. )