Types of second-hand housing tax payment:
1. Business tax: the tax rate is 5. 55% paid by the Seller;
2. Individual income tax: 20% or 1% of the profits from the real estate transaction (the owner of the real estate can be exempted from individual income tax if he has transferred the house for his own use for more than 5 years and is the only household income.
3. Stamp tax: (the tax rate is 1%, half for the buyer and half for the seller), but the state has temporarily exempted it since 2009;
4. Deed tax: the base tax rate is 3%, the preferential tax rate is 1.5% and the buyer pays 1%;
In addition, relevant fees shall be paid, including:
1. Surveying and mapping fee: 1.36 yuan/square meter, total=1.36 yuan/square meter * actual surveying and mapping area;
2. Total service charge for second-hand housing transaction: 6 yuan/m2 for residential housing * actual surveying and mapping area, 10 yuan/m2 for non residential housing;
3. Land income from the transfer of second-hand housing (collected on behalf): It is collected during the sale and transfer of housing reform houses, affordable houses, and housing projects, and is levied at 2% of the normal transaction price of the house and borne by the seller.
4. Registration fee: (production cost) 80 yuan.