Invoice cost =2.5 yuan × 1 piece;

Contract stamp duty = parking space price ×0.05% (no parking space is exempted);

Business tax and surcharge = full amount × 5.65% (sales within 5 years are levied at 5.65% of the total amount, and ordinary houses transferred for personal use for more than 5 years are exempted);

Personal income tax = income × 20%; If no invoice is provided, the contract price shall be * 1%. (Personal transfer for personal use for more than 5 years is the income of the family's only living room, and there is no tax, otherwise it will be paid. )

2. Taxes payable for the sale of non-ordinary houses:

Invoice cost =2.5 yuan × 1 piece;

Contract stamp duty = parking space price ×0.05% (no parking space is exempted);

Transaction fee = construction area ×2.5 yuan;

Business tax and surcharge = full amount ×5.65% (if the individual transfers the non-ordinary residence for more than 5 years, the difference of the invoice can be provided);

Personal income tax = income × 20%; If no invoice is provided, the contract price is *2%. (personal transfer for personal use for more than 5 years, the only living room for the family.

Extended data

In addition to the taxes and fees to be paid, in the process of selling the house, we may also involve some other expenses, such as lawyer's fees. In the case of intermediary intervention, we also need to pay intermediary service fees or other nominal fees agreed in the contract with the buyer.

1. Concluding a sales contract: After the buyers and sellers of real estate have reached a * * understanding of the location, property rights and transaction price of the real estate through contact and negotiation, they will sign a formal real estate sales contract.

2. Accept the examination of the real estate transaction management department: After both parties to the real estate transaction go through the application formalities at the real estate transaction management department where the real estate is located, the management department should check the relevant documents, review the property rights, conduct necessary on-site investigation, and the appraisers will appraise the traded real estate.

3. Transfer of title deed and payment of taxes and fees: After the real estate transaction management department reports to the relevant person in charge for approval according to the nature of property right and the object of purchase, the agent informs the buyer and the seller to go through the formalities of signing the title deed. The buyer and the seller sign and seal the contract, and pay the handling fee and related taxes to the real estate transaction management department.

4. Handling the formalities of property right transfer and transfer: After the buyers and sellers handle the formalities of sale and transfer through the real estate exchange, the buyer will go to the real estate property management department where the house is located to register the transfer of property right and land use right with the purchase contract issued by the real estate exchange in exchange for a new real estate license.

reference data

Baidu encyclopedia-taxes and fees for second-hand housing transactions