1. Deed tax: 4% for villas, 1.5% for ordinary houses and 1% for houses less than 90m2. 2. Stamp tax Stamp tax is an ancient tax, and the buyer and the seller each pay 0.05% of the house price. 3. For a house with an area of 120 square meters or less, you should pay 1000 yuan as the transaction fee. For 120-5000 square meters, a handling charge of 3000 yuan is required. The commission for the purchase and sale of houses with an area of more than 5001 square meters is 10000 yuan. 4. Maintenance fund Maintenance fund includes the maintenance of housing facilities, such as sewers, external walls, roofs, etc. The payment amount of maintenance fund is 2% of the house price. The property tax of development materials is a kind of property tax levied on the property owner based on the residual value or rental income of the house. The current property tax was levied after the second step of replacing profits with taxes. On September 15, 1986, the State Council officially issued the Provisional Regulations of the People's Republic of China on Property Tax, which came into effect on October 1, 1986.
