20 17 what is the transaction tax rate of second-hand houses in Nantong?

To buy a second-hand house in Nantong, according to the provisions of 20 17, the buyer needs to pay deed tax and other expenses, and the seller needs to pay personal income tax and business tax. The specific criteria are as follows:

1. deed tax: (generally paid by the buyer, unless otherwise agreed by both parties)

1.90 m2 or less, the buyer shall pay1%for the first time;

2. For the first time to purchase a house of more than 90 square meters (including 90 square meters) 144 square meters, the buyer shall pay 1.5% of the house price;

3. Pay at 3% in the following cases.

(1) 144 square meters or more;

(2) It is not the first time for the buyer to buy a house.

(3) garage;

(4) Non-ordinary houses (commercial houses)

2. Business tax: (generally paid by the seller, unless otherwise agreed by both parties)

1, the real estate license is over 2 years, and ordinary residential properties below 144 square meters are exempt from business tax.

2. If the real estate license is less than 2 years, the business tax shall be paid at 5.5%;

3. If the house area exceeds 144 square meters and the real estate license has expired for 2 years, the difference shall be paid. The calculation formula is: (last purchase price-current sale price) * The tax rate is 5.5%.

4. The formula for calculating the price difference of shops is: (last purchase price-current sale price) * tax rate of 5.5%.

Three. Personal income tax: (generally paid by the seller, unless otherwise agreed by both parties)

1. The only property under the name of the seller's husband and wife is exempt from personal income tax after the property ownership certificate has reached five years.

2. If the non-unique property or real estate license under the name of the seller's husband and wife is less than 5 years, it shall be paid as 1%.

3. The store pays the price difference, and the calculation formula is: (last purchase price-current selling price) * tax rate is 20%.

Fourth, other expenses are relatively small:

Transaction cost: 6 yuan/square * number of rooms.

Production cost: one certificate of 80 yuan; Two certificates 90

Appraisal fee: 0.5% of the total appraisal amount (bank loan is required).

Mortgage fee: 100 yuan (bank loan required)

Proof of purchase: one from 20 yuan.

Generally, three copies are required.

Notarization fee standard: 300 yuan (if you can't handle it in person, you need to handle this business fee.

The above price source network is for reference only, and the specific price is subject to purchase.