I. Transaction fees
Print duty
1 per thousand (0. 5 per thousand for each buyer and seller)
Note: dwelling units transferred to individuals, seller charged 0. 5 per thousand, non-residential full amount
Taxes
Family housing:
(1) up to 90 m2, calculated on the basis of 1 per cent of the market-directed (or transaction-evaluated) price of the real estate administration and the sale price;
(2) 90-144m2 (include) the above price is calculated at 2 per cent;
(3) tax incentives in both cases, if not collected at 4 per cent。
Note: if there is a default in the hand-in-hand transaction, this transaction is completed at the same time; tax withholding is 0. 5 per cent per day
3. Land concessions (mainly for house changes, private premises free of charge)
Area/total floor* class segment values。
Housing reform (economically appropriate housing and housing construction) is divided into estate plots: $14-100/m2. (chengzhou city divided into eight levels: 100, 88, 72, 60, 42, 28, 19, 14 yuan/m2)
4. Transaction service fees
By area sold: $6/m2 (private, affordable), $3/m2 (rehousing), 5 per 1,000 non-residential。
Property rights and mortgage registration fees
Work capital: no charge (in the case of a common person, each common witness: $10/book)
Charting fee: $20/household
3. Registration fee: 60 yuan/piece of dwelling (400 yuan/piece of non-residential)
Iii. Business tax
Property under five years
(b) a turnover tax of 5. 6 per cent of the amount of the higher price (or transaction assessment) charged by the housing sector's market-guided price and the higher value of the transaction;
2. More than five years and area above 144 m2
(b) a turnover tax of 5. 6 per cent on the difference between the market-directed (or transaction-evaluated) price of the real estate administration and the higher of the transaction price, less the price of the house purchased at the time (on the basis of an invoice for the purchase);
3. Over five years, area under 144 m2
(1) an operating tax is exempt from the application of a multi-layer unit price of less than $11,592 and a higher unit price of less than $9197;
(2) the multi-layer unit price is greater than $11,592 and the upper-level unit price is greater than $9,197, with a difference of 5. 6 per cent. Taxes
4. Rehousing
(1) the date of the requisition agreement, receipt of the purchase house, title certificate, one of which is five years old, is exempt from a turnover tax if the full 5. 65 per cent turnover tax is not met;
(2) a full 5. 6 per cent turnover tax is levied directly without a receipt for the conversion of houses above 144 m2 and may be levied on the basis of a difference if there is a receipt for five years
Iv. Individual income tax
Either the higher of 1 per cent, or the 20 per cent difference, between the market-guided (or transaction-evaluated) price of the housing sector and the transaction price。
Note: upon completion of five years ' residence, the transferor is the local household and the sole household dwelling, all three of which are satisfied, are exempt from a tax or, if one is not satisfied, a tax is levied, as above。
V. Maintenance fund
• 35 yuan/m2, 65 yuan/m2 for the upper floor and 45 yuan/m2 for the villa, to be paid if the difference in the size of the house is due to an omission。
Unopened single-house buildings before 99 years of age and late delivery of replacements on the market are otherwise subject to transfer or repayment。
Vi. Corporate income tax
* 3. 75 per cent of the assessed price for listing units
Land value added tax
The collection of non-residential and unit housing is limited to non-residential property, the individual non-residential transfer is charged at 6 per cent and the transfer of unit housing is subject to the collection of accounts by the land tax office。
Viii. Assessment fees
Non-residential or unit housing, and 200 m2 housing or an excursion, double-forming assessment fee * 5 per 1,000
Loans
Commercial loans
Stamp tax: loan amount *0. 1 per thousand
Mortgages: loans *0. 8 per 1,000
Mortgage registration fees: $60 (residential) 400 (non-residential)
Real estate assessment fee: 5 per 1,000
2. Direct municipal provident fund
Guarantee fees: *lending amount * age* rate (1-5 years) 1 per thousand, 6-10 years 0. 8 per cent, 11-20 years 0. 6 per thousand, 20 years or more 0. 45 per cent i'm not sure
Mortgage: $ 60/registration fee (residential) loan *0. 8 + $ 400/registration fee (non-residential)
Chargé d ' affaires: $300
Real estate assessment fee: 5 per 1,000* 80 per cent* 80 per cent
3. Direct provident fund
Assessment fee: value of assessment* 4 per 1,000
Guarantee rates: * loans * age * rates (1-5 years 0. 9 per thousand, 6-10 years 0. 7 per cent, 11-20 years 0. 5 per thousand, 20 years or more 0. 35 per thousand) i'm not sure
