Business tax - payment by the seller
(at 5. 55 per cent rate) the new deal for real estates, the transfer of non-ordinary dwellings with less than five years of purchase, the transfer of non-ordinary dwellings with more than five years of purchase or the transfer of ordinary dwellings with less than five years of purchase, the transfer of ordinary dwellings with more than five years of purchase, and the transfer of ordinary dwellings with more than five years of purchase, are exempt from the turnover tax。
Personal income tax - payment by the seller
(one per cent of the total tax transaction or 20 per cent of the difference between the two transactions) the conditions for collection are income tax on the transfer of a private home for the sale of a non-sole housing unit. There are two conditions here: 1. The sole home of the family is purchased for more than five years. If both conditions are met at the same time, personal income tax may be waived; any condition that is not met must be paid. Note: if the family is the only home but the purchase time is less than five years, it is required to pay in the form of a tax bond, which is refundable in whole or in part within one year if it is possible to repurchase the property and acquire title, at a rate of 1 per cent lower than the transaction price of the two sets of properties. Note: the land tax office examines whether the seller and the husband have other properties in their name as the basis for the sole home of the family, including those registered by the housing authority (not including non-residential properties) although the title certificate is not decentralized. Note: if the property being sold is a non-residential property, personal income tax is paid in any case. Moreover, in the case of differences in the payment of turnover tax by the irs in the tax process, irs is also required to levy 20 per cent of the difference。
Taxes - paid by the buyer
(budget rate of 3 per cent, preferential rate of 1. 5 per cent and 1 per cent) method of collection: ordinary dwellings less than 90 square metres, 1 per cent of the bargain, if it is established that the buyer is not the only dwelling receiving 3 per cent of the bargain; ordinary dwellings less than 90 square metres - 144 square metres, if it is established that the buyer is not the only dwelling collecting 3 per cent of the bargain; and dwellings more than 144 square metres, if it is found that the buyer is not the sole dwelling collecting 3 per cent of the bargain; the buyer pays 3 per cent of the total amount of the transaction if the property purchased is an ordinary or non-residential dwelling。
4. Surveying fees
The rates for real estate mapping are subject to different rates according to the type of house. In shanxi province, the rates for real estate mapping are: $1. 00 per square metre of residential housing (building area, same size), $1. 00 per square metre of commercial buildings and $2. 40 per square metre of multifunctional integrated buildings. (b) the fees charged for the mapping of properties are charged to the client by the property survey agency when changes in the initial registration of the properties are subject to re-mapping; in the event of a change in mapping confirmation, only redrawing, without field measurements, would be necessary and the cost of mapping would be reduced by half according to the above criteria。
