What taxes and fees do you need to pay for the second-hand housing transaction of company real estate, and what is the proportion?

Second-hand houses need to pay the following taxes:

1. business tax: the seller pays 5.55%;

2. Personal income tax: 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions;

3. Stamp duty: (the tax rate is 1%, which is shared equally between the buyer and the seller), but the state has temporarily exempted it since 2009;

4. Deed tax: the basic tax rate is 3%, and the preferential tax rate is 1.5% and1%paid by the buyer;

5. Surveying and mapping fee: 1.36 yuan /m2, total amount = 1.36 yuan /m2 * actual surveying and mapping area;

6. Total transaction cost of second-hand houses: residential 6 yuan/m2 * actual survey area, non-residential 10 yuan/m2;

7. Registration fee: (fee) 80 yuan.