New regulations on taxes and fees for apartment transfer 2022

The latest policy of housing transfer fee in 2022 is as follows:

1. Transaction formalities service fee: 6 yuan, square meters (half charge for housing reform, affordable housing and housing: 3 yuan, square meters); Non-residential 10 yuan, square meters. The buyer and the seller each bear half;

2. Registration fee: ordinary second-hand house 80 yuan, apartment, to be borne by the buyer;

3. Land income (received): it will be collected when the housing reform house, affordable housing house and housing project house are sold and transferred, and it will be levied at 2% of the normal transaction price of the house, and the seller will bear it;

4. Audit fee: 50 yuan/case;

5. Deed tax: the tax rate is 3%, calculated according to the transaction price of normal transactions; The deed tax rate of self-use ordinary housing purchased by individuals is halved, and the tax rate is1.5%; If the relocated residents buy second-hand houses, the deed tax shall be exempted for the part equivalent to relocation compensation. If the transaction price exceeds the compensation for demolition, the deed tax shall be levied on the part exceeding the compensation, which shall be borne by the buyer;

6. Stamp duty: the tax rate is 1‰, calculated according to the transaction price of normal transactions, each party shall bear half;

7. Business tax and surcharges: the new policy of buying second-hand houses was introduced. For residents who have borrowed money to buy a set of housing but whose per capita area is lower than the local average, and then apply for buying a second set of ordinary self-occupied housing, the preferential policy of purchasing ordinary self-occupied housing with the first loan shall be implemented mutatis mutandis. The business tax on housing transfer is temporarily reduced for one year;

8. Personal income tax: it will be levied when the purchased house is listed for less than five years, and the tax rate is 20%. According to the income from the transfer of real estate (current transaction price-original house price-original deed tax paid-current business tax paid-reasonable expenses). If the original purchase invoice is not provided, it shall be levied at 1% of the transaction price, which shall be borne by the seller.

What are the transfer procedures for second-hand apartment transactions?

1. It is suggested that buyers should be clear about their own housing needs and choose a reputable large-scale real estate agency to choose a house.

2. After choosing a house, sign a tripartite agreement with the real estate agent and the owner and pay a deposit.

3. The buyer and the owner meet with the intermediary company, and under the supervision of the intermediary company, the owner and the buyer sign a real estate sales contract; At this time, the relationship between the two parties was formally established, and the buyer paid the down payment to the owner and the agency fee on the agreed date, and the agency company began to handle the loan procedures for the buyer. After the loan is agreed to be issued, the transfer formalities will begin.

4. According to the requirements of property right transfer registration, buyers and sellers need to prepare the information needed for transfer.

5. The full-time transfer agent of the intermediary company carries the buyer, the owner and relevant information to the local taxation bureau for tax verification; If it can be listed and traded, the local taxation bureau will issue a list of deed tax and business tax, which will be paid by the buyer and the homeowner on the same day, and the local taxation bureau will issue a tax receipt.

6. The buyer and the owner shall go to the real estate trading center to handle the registration and tax payment procedures under the leadership of the transfer clerk. The buyer and the owner shall submit deed tax and business tax receipts and all documents required by both parties for transfer, fill in the Application Form for Registration of House Ownership Transfer, receive the acceptance notice, and pay the house stamp duty at the same time. During this period, the real estate trading center will conduct a preliminary examination and review of the documents and tax payment provided by the buyers and sellers to ensure that the transfer conditions are correct, otherwise the trading center will inform the intermediary company of relevant issues in time.

7. The intermediary leads the new owner and the old owner to hand over the property, that is, the cost of water, electricity and cable TV in the house is settled, and finally the furniture is inspected.

8.20 working days later, the transfer clerk will inform and lead the new owner to the real estate transaction center to receive the new property certificate, and inform the original owner to prepare to receive the house payment. At this point, the transfer procedures for purchasing second-hand houses have been completed.

Legal basis: Article 61 of the Law of People's Republic of China (PRC) on Urban Real Estate Management shall apply to the land administration department of the local people's government at or above the county level for registration, and the land administration department of the local people's government at or above the county level shall issue a land use right certificate after verification.

If a house is built on the land for real estate development obtained according to law, it shall apply to the real estate management department of the local people's government at or above the county level for registration with the certificate of land use right, and the real estate management department of the local people's government at or above the county level shall verify and issue the certificate of ownership of the house.

When real estate is transferred or changed, it shall apply to the real estate management department of the local people's government at or above the county level for registration of change of real estate, and apply to the land management department of the people's government at the same level for registration of change of land use right on the basis of the changed house ownership certificate. After verification by the land administration department of the people's government at the same level, the land use right certificate shall be replaced or changed by the people's government at the same level.

If it is otherwise provided by law, it shall be handled in accordance with the provisions of relevant laws.