The tax fee is the income derived from the difference in the price of the transaction charged by the tax authorities to the seller in the second-hand house transaction. There are eight types of tax, including: turnover tax, , , local surcharge, etc。
But which are the sellers? Which are the parties? What are the calculations。
Buyer
1 deeds: offer or assess price (high choice) x 1. 5 per cent (3 per cent tax on commercial premises, secondary purchases or purchase of an area greater than 144 m2)
2. Transactional services: $3 per square metre, or building area (sq m) x $3
3 trade stamp duty: offer or assess price (higher) x 0. 05%
4. Transfer registration fees: $50 (plus $10 per person plus $80 per buyer)
Seller
1 trading services: building area (m2) x $3
2 trade stamp duty: offer or assess price (higher) x 0. 05%
3: a bargain or evaluated price (higher) x 1%
4. Dismantling: a bargain or evaluated price (higher) x 1 per cent
5. : building area for land concessions at base value x 3 per cent x undelivered land concessions
6. Cost-sharing: total area x area x 10 per cent (under 10 floors); total area x area x 20 per cent (over 10 floors)
Personal income tax: bargain or assessed price (higher) x 1 per cent (self-used for five years and not required for only living accommodation)
8 business tax and surcharge: offer or assess price (higher) x 5. 5 per cent (or less than five years after the date of purchase)
