5.6% value-added tax, 20% personal income tax, house price difference, registration fee, 80 yuan, production fee, etc. The deed tax shall be paid at 0.5% for the area below 90 square meters, 1.5% for the area below 90- 140 square meters, and 3% for the area above 140 square meters. Personal income tax is related to the service life of the house, and it is exempted after five years, and the difference is 20% after five years.
People's Republic of China (PRC) (China) Deed Tax Law
Article 3 The deed tax rate is 3% to 5%.
The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the People's Congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.
Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine the differential tax rates for the ownership transfer of different subjects in Sun Kuan, different regions and different types of houses.
Matters needing attention when the property is too bright:
1. If a company purchases a private house, it must also provide the original and photocopy of the qualification certificate of the legal person or other organization (business license or organization code), the power of attorney of Ji Shen, the legal representative of the company (collected at the acceptance window), and the original and photocopy of the trustee's ID card.
2. If the house is not transferred, the land use right certificate shall be submitted.
3. If the party concerned cannot handle it in person, it shall issue a power of attorney or a notarial certificate, and the client shall issue the original and photocopy of the ID card.
4. If the house has been leased and the lessee is not the lessee, proof that the lessee waives the preemptive right shall be submitted.
5. If there are co-owners, the co-owners shall issue a certificate of consent to the sale and a certificate of co-ownership.
6. If the judgment is made by a court, a notice of court judgment and assistance in execution shall be issued.