20 17 What are the taxes and fees for second-hand houses in Kunshan?

1. Deed tax on the transfer of second-hand houses: the tax rate is 3%, calculated according to the transaction price of normal transactions; Ordinary housing purchased by individuals for their own use (the building area is below 144 square meters, the floor area ratio is above 1.2, and the transaction price is 4290 yuan/square meter) is levied at half the deed tax rate, and the levy standard is1.5%; If the relocated residents buy second-hand houses again due to relocation, the part equivalent to relocation compensation shall be exempted from deed tax. If the transaction price exceeds the compensation for demolition, the deed tax shall be levied on the excess. To be borne by the buyer. I took it from/html/news/201108/232190.html.

2. Stamp duty on the transfer of second-hand houses: the tax rate is 1‰, calculated according to the transaction price of normal transactions, and both parties to the transaction shall bear half.

3. Business tax and surcharge for the transfer of second-hand houses: the real estate license cannot be exempted from business tax if it is transferred in less than two years. Business tax needs to be levied according to the difference between the transfer income and the original price of the purchased house.

4. Personal income tax on the transfer of second-hand houses: it will be levied when the purchased houses are listed for less than five years. There are two ways: ① the tax rate is 20%, calculated according to the income from property transfer (transaction price-original house price-original deed tax paid-business tax paid-reasonable expenses); ② If the original purchase invoice cannot be provided, it will be levied at 1% of the transaction price. To be borne by the seller.