Baoding Mansion Tax Collection Standard 202 1

Deed tax: appraisal amount ×3% (borne by the buyer) Construction cost: construction area ×6 yuan/m2 (borne by both parties) Production cost: 80 yuan (borne by the buyer). The date of issuance of the title certificate is less than 5 years: business tax: the assessed amount ×5.55% (borne by the seller) personal income tax: the assessed amount × 1% (borne by the seller) and the date of issuance of the title certificate is more than 5 years: business tax: (the assessed amount—the last assessed amount of the property) ×5.55% (borne by the seller) personal income tax: family property only: exempt. For the house that has not paid the special maintenance fund for the house, the collection method for selling the second-hand house: purchased public house (reformed house): construction area × 18 yuan/m2 (to be borne by the buyer); Other five houses: construction area ×20 yuan/m2 (to be borne by the Buyer).