What are the taxes and fees for buying and selling office buildings?

With the development of national economy, people's economic level is constantly improving. With the rapid development of the real estate industry, more and more people will buy a house as an investment means, so when buying a house, they must pay the corresponding taxes and fees in accordance with state regulations. Taxes and fees for the sale of office buildings generally include deed tax, stamp duty and transaction fees. Let me give you a detailed introduction.

With the development of national economy, people's economic level is constantly improving. With the rapid development of the real estate industry, more and more people will buy a house as an investment means, so when buying a house, they must pay the corresponding taxes and fees in accordance with state regulations. Taxes and fees for the sale of office buildings generally include deed tax, stamp duty and transaction fees. Let me give you a detailed introduction.

First, the buyer pays.

1. Real estate transaction fee: 5 yuan/m2 is an ordinary residence, and non-ordinary residence is 1 1 yuan/m2.

2. Housing registration fee: 550 yuan/copy (the fee for each replacement certificate is 10 yuan).

3. Stamp duty on warrants: 5 yuan/copy.

4. Stamp duty: 0.05%

5. Deed tax: transaction price (or evaluation price) ×3%.

Second, the seller pays

When the seller sells, regardless of the number of years, the store must pay the following taxes:

Real estate transaction fee 3 yuan/m2.

Stamp duty: 0.05% of the house price.

1, land value-added tax:

A. If the purchase invoice can be provided, the land value-added tax = [transfer income-starting fare (plus 5% per year)-relevant taxes] × applicable tax rate.

B, can't provide purchase invoices, land value-added tax = (transfer income-transfer income ×90%)×30%.

2. Personal income tax:

The actual levy is (transfer income-original value of real estate-reasonable expenses) ×20%, and the approved levy is transfer income ×7.5%×20%.

Transfer income-original value of property-reasonable expenditure is equivalent to personal net income.

3. Business tax and additional tax:

A, if you can provide the purchase invoice, it is (transfer income-hand-paid car fare) ×5.5%.

B. If the invoice cannot be provided, it shall be 5.5% of the transfer income.

C. the tax is 5.56% of the difference.

4. Land transfer fee:

Commercial housing, according to its grid point benchmark land price of 35%;

Commercial street parcels in the price segment of commercial routes are charged at 10% of the route price;

Office buildings are charged at 30% of the benchmark land price of their grid points.

5. Deed tax of land transfer fee:

According to the 3% of the land transfer fee.

Three, other circumstances need to pay taxes.

1, primary housing transaction:

Deed tax: the deed tax to be paid for buying a new house is 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the average commercial house is halved, that is, 1.5-2.5%.

Maintenance fund: charged according to the construction area multiplied by a certain amount.

Property management fee: paid after the house is delivered, and the specific grade rate is implemented according to the regulations of the local price department.

2. Second-hand housing transactions:

The deed tax for non-ordinary houses should be doubled. Whether it has obtained property rights for less than two years.

If the house is less than five years old, the business tax shall be paid according to the regulations: the property right of the house shall be exempted for two years, and 5.5% of the house price shall be paid for less than two years. At present, the domestic demand for improvement is still great. How to reduce the policy impact? Qin Hong said that according to the document of State Taxation Administration of The People's Republic of China in 2006, for taxpayers who sell their own houses and plan to buy houses again within 1 year after selling their houses, the personal income tax paid for selling their existing houses should be paid in the form of tax deposit first. Depending on the relationship between the re-purchase amount and the original housing sales, the tax deposit will be refunded in full or in part. At the same time, the income from the transfer of the house for personal use for more than 5 years and the only living room for the family is exempt from personal income tax. In fact, this policy is beneficial to improving rigid demand, and should be continued to be implemented in order to effectively achieve the policy goal of' supporting reasonable housing demand and curbing speculative demand'.

Land value-added tax: the property right of the house is exempted for five years, and paid at 1% of the house price for less than five years.

Income tax: the property right of the house is exempted for five years, and the house price 1% or 20% of the difference between the original value and the present value of the house is paid for less than five years. (The original value of the house is generally calculated according to the final tax amount of the previous deed tax). The house transaction fee shall be paid at 65438+ 0.9% of the house price.

The above is the relevant information I have compiled and summarized for you. Above, I also answered what taxes and fees there are for the sale of office buildings. As can be seen from the above, after buying a real estate, you have to pay not only the house payment, but also a series of taxes. Therefore, all buyers must know in advance and prepare sufficient funds to avoid affecting the use of the house because they have not paid in place.