西安二手房交易税费明细

西安二手房交易税费明细 西安二手房交易税费明细(最新) 来源:未知 作者:佚名q 日期:10-07-21 西安二手房交易税费 据西安二手房交易市场(西安房地产交易中心)公布的收费标准 西安二手房交易税费明细 1、契税:普通住宅按买价征收1.5%;非普通住宅按买价征收3%由买方承担; 2、营业税(卖方):对购买住房不足5年(2009年12月31日前优惠政策规定为2年)转手交易的，销售时按其取得的售房收入全额计算征收营业税;个人购买普通商品住房超过5年(含5年)(2009年12月31日前优惠政策规定为2年)转手交易的，销售时免征营业税;对个人购买非普通商品住房超过5年(含5年)转手交易的，销售时按其售房收入减去购买房屋的价款后的差额征收营业税，由出售方缴纳，计算标准为计税金额的5.6%(包含水利基金、城市建设维护费、教育附加、房产税、印花税等税种); 3、个人所得税(卖方):取得房产证未满5年(2009年12月31日前优惠政策规定为2年)，按交易差价的20%收取，由出售方缴纳; 4、交易手续费:6元/平米，交易双方各付一半; 5、登记费:80元，由买方缴纳。 6、核档费:50元/件(办理二手房过户须先核档以确定有无纠纷、查封、能否交易)有核档人缴纳; 7、过户代理费:600元/件(如委托西安房地产超市办理)。 8、评估费:按照评估价值的0.5%收取(如果房屋属于赠与所得，或交易价格明显低于市场价格，房地局将制定评估公司进行房屋价值评估，以确定交易价格)。 在二手房买卖过程中产生的费用俗称“二手房交易税费”，而关于“二手房交易税费”你又了解多少, 二手房交易税费的产生主要包括以下4种情况: 一( 正常过户 1.营业税:(税率5.55% 卖方缴纳)根据2010年房产新政，转让出售购买时间不足5年的非普通住宅this end, Hong Haiquan Nanxun home decided to temporary shelters, but just the Nanxun, Japanese xuanfu class traitors of Nanxun from Divisional Investigation Team, sent to flood home visits. Forced Hong Haiquan to zhenze, temporary residence his father's tea shop. In April, agreed by the Zhuang Shaozhen, Hong Haiquan defected to anti-Japanese base area of southern Jiangsu Province. In October 1940, the KMT brewing for the second wave of anti-communist, Wujiang County political team was withdrawn, replaced by youth team. Zhuang Shaozhen published before the new identity was removed from post of Captain of the County's political team. Communists jindapeng managed to serve as captain of the youth team, County political group of the original officers transferred to the youth team, saved the revolutionary forces. In March or April 1941, jiuguojun entered the Tomb, hunt for Communists. Zhuang Shaozhen into rural activities were arrested. Thanks to Zhuang Shaozhen terrain at night while the enemy unprepared after the wit to get away, to the liberated areas of northern Jiangsu. 2, and CPC Central Committee special section system April 1938, CPC Central Committee special section in Shanghai of intelligence head Xu Qiang, and plateau delegate in second times domestic revolutionary war period joined CPC, and had participate in had Northeast anti-Japanese volunteer, has in Beijing, and Shanghai, to engaged in party of intelligence work of Shandong province Yixian people Li Yu autumn (and name Chen xiantang 按照全额征收营业税，转让出售购买时间超过5年的非普通住宅或者转让出售购买时间不足5年的普通住宅按照两次交易差价征收营业税，转让出售购买时间超过5年的普通住宅免征营业税。这里有两个要点?购买时间超过5年这里首先看产权证，其次看契税发票，再次看票据(房改房看国有住房出售收入专用票据)这三种证件按照时间最早的计算。一般地说票据早于契税发票，契税发票早于产权证，房改房中时间最早的是房改所收的定金的票据。?所售房产是普通住宅还是非普通住宅。另:如果所售房产是非住宅类如商铺、写字间或厂房等则不论证是否过5年都需要全额征收营业税。 2. 个人所得税:(税率交易总额1%或两次交易差的20% 卖方缴纳)征收条件以家庭为单位出售非唯一住房需缴纳个人房转让所得税。在这里有两个条件?家庭唯一住宅?购买时间超过5年。如果两个条件同时满足可以免交个人所得税;任何一个条件不满足都必须缴纳个人所得税。注:如果是家庭唯一住宅但是购买时间不足5年则需要以纳税保证金形式先缴纳，若在一年以内能够重新购买房产并取得产权则可以全部或部分退还纳税保证金，具体退还额度按照两套房产交易价格较低的1%退还。注:地税局会审核卖方夫妻双方名下是否有其他房产作为家庭唯一住宅的依据，其中包括虽然产权证没有下放但是房管部门已经备案登记的住房(不包含非住宅类房产)。另注:如果所售房产是非住宅类房产则不管什么情况都要缴纳个人所得税。而且地税局在征税过程中对于营业税缴纳差额的情况，个人所得税也必须征收差额的20% 3. 印花税:(税率1%买卖双方各半)不过从2009年至今国家暂免征收。 4. 契税:(基准税率3% 优惠税率1.5% 和1% 买方缴纳) 征收方法:按照基准税率征收交易总额的3%，若买方是首次购买面积不足90平的普通住宅缴纳交易总额的1%，若买方首次购买面积超过90平(包含90平)的普通住宅则缴纳交易总额的1.5%。 注:首次购买和普通住宅同时具备才可以享受优惠，契税的优惠是以个人计算的，只要是首次缴契税都可以享受优惠。若买方购买的房产是非普通住宅或者是非住宅则缴纳交易总额的3%。 5.测绘费:1.36元/平米 总额=1.36元/平米*实际测绘面积 (08年4月后新政策房改房测绘费标准:面积75平米以下收200元，75平米以上144平米以下收300元，144平米以上收400元) 一般说来房改房都是需要测绘的，商品房如果原产权证上没有济南市房管局的测绘章也是需要测绘的。 6.二手房交易手续费总额:住宅6元/平米*实际测绘面积，非住宅10元/平米 7.登记费:(工本费)80元 共有权证:20元。所需材料:?地税局需要卖方夫妻双方身份证和户口本复印件一套(若卖方夫妻不在同一个户口本上还需提供结婚证复印件一套)、买方身份证复印件一套、网签买卖协议一份、房产证复印件一套(如果卖方配偶已经去世还需要派出所的死亡 证明 住所证明下载场所使用证明下载诊断证明下载住所证明下载爱问住所证明下载爱问 一份) ?房管局需要网签买卖协议一份、房产证原件、新测绘图纸两张，免税证明或完税证明复印件;如省直房改房还需已购公房确认 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 原件两份和附表一。注:房改房过户时需要配偶一起出面签字;若配偶已经去世但使用了其工龄，如果是在房改之后则需要先做继承公证再交易过户;如在房改之前，则应提交派出所开具的死亡证明原件。省直房改房还需填写《已购公房确认表》两份并由单位和省直房改办盖章确认，并提交房改原始票据原件。 二手房交易过程中买方和卖方都需要承担不同的税费， this end, Hong Haiquan Nanxun home decided to temporary shelters, but just the Nanxun, Japanese xuanfu class traitors of Nanxun from Divisional Investigation Team, sent to flood home visits. Forced Hong Haiquan to zhenze, temporary residence his father's tea shop. In April, agreed by the Zhuang Shaozhen, Hong Haiquan defected to anti-Japanese base area of southern Jiangsu Province. In October 1940, the KMT brewing for the second wave of anti-communist, Wujiang County political team was withdrawn, replaced by youth team. Zhuang Shaozhen published before the new identity was removed from post of Captain of the County's political team. Communists jindapeng managed to serve as captain of the youth team, County political group of the original officers transferred to the youth team, saved the revolutionary forces. In March or April 1941, jiuguojun entered the Tomb, hunt for Communists. Zhuang Shaozhen into rural activities were arrested. Thanks to Zhuang Shaozhen terrain at night while the enemy unprepared after the wit to get away, to the liberated areas of northern Jiangsu. 2, and CPC Central Committee special section system April 1938, CPC Central Committee special section in Shanghai of intelligence head Xu Qiang, and plateau delegate in second times domestic revolutionary war period joined CPC, and had participate in had Northeast anti-Japanese volunteer, has in Beijing, and Shanghai, to engaged in party of intelligence work of Shandong province Yixian people Li Yu autumn (and name Chen xiantang 二手房交易税 但卖方会把征收的这一部分税收加在买方身上，使交易成本增加，从而使 [1]房价更贵，而二手房交易中征收个人所得税的本意就是为了限制卖方，抑制房地产产业过热。 编辑本段税费种类 契税 符合住宅小区建筑容积率在1.0(含)以上、单套建筑面积在140(含)平方米以下(在120平方米基础上上浮16.7,)、实际成交价低于同级别土地上住房平均交易价格1.2倍以下等三个条件的，视为普通住宅，征收房屋成交价的1.5%的契税。反之则按3%。 印花税 [2] 买卖双方各缴纳房价款的0.05%。 营业税 购买时间在两年内的房屋需缴纳的营业税为:成交价×5%;两年后普通住宅不征收营业税，高档住宅征收买卖差价5%的营业税。 城建税 营业税的7%;教育费附加税;营业税的3%。 个人所得税 普通住宅2年之内:{售房收入,购房总额,( 营业税+城建税+教育费附加税+印花税)}×20,;2年以上(含)5年以下的普通住宅:(售房收入,购房总额,印花税)×20,。出售公房:5年之内，(售房收入,经济房价款,土地出让金,合理费用)×20,，其中经济房价款,建筑面积×4000元,平方米，土地出让金,1560元,平方米×1,×建筑面积。5年以上普通住宅免交。 this end, Hong Haiquan Nanxun home decided to temporary shelters, but just the Nanxun, Japanese xuanfu class traitors of Nanxun from Divisional Investigation Team, sent to flood home visits. Forced Hong Haiquan to zhenze, temporary residence his father's tea shop. In April, agreed by the Zhuang Shaozhen, Hong Haiquan defected to anti-Japanese base area of southern Jiangsu Province. In October 1940, the KMT brewing for the second wave of anti-communist, Wujiang County political team was withdrawn, replaced by youth team. Zhuang Shaozhen published before the new identity was removed from post of Captain of the County's political team. Communists jindapeng managed to serve as captain of the youth team, County political group of the original officers transferred to the youth team, saved the revolutionary forces. In March or April 1941, jiuguojun entered the Tomb, hunt for Communists. Zhuang Shaozhen into rural activities were arrested. Thanks to Zhuang Shaozhen terrain at night while the enemy unprepared after the wit to get away, to the liberated areas of northern Jiangsu. 2, and CPC Central Committee special section system April 1938, CPC Central Committee special section in Shanghai of intelligence head Xu Qiang, and plateau delegate in second times domestic revolutionary war period joined CPC, and had participate in had Northeast anti-Japanese volunteer, has in Beijing, and Shanghai, to engaged in party of intelligence work of Shandong province Yixian people Li Yu autumn (and name Chen xiantang 编辑本段二手房交易税费 交易手续费:3元/平方米×建筑面积 ; 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 印花税: 房屋成交总额×0.05%; 营 业 税: (2011年1月27日新通知规定)个人将购买不足5年的住房对外销售的，全额征收营业税;个人将购买超过5年(含5年)的非普通住房对外销售的，按照其销售收入减去购买房屋的价款后的差额征收营业税;个人将购买超过5年(含5年)的普通住房对外销售的，免征营业税。; 非普通住宅 5年内:房屋成交总额×5.55% 5年或5年以上:差额 ×5.55% ; 个人所得税: 普通住宅房屋成交总额的1%或利润部分×20,; 非普通住宅 房屋成交总额的2%或利润部分×20,; 土地增值税:普通住宅免征，非普通住宅3年内:房屋成交总额×0.5% ，3年至5年:房屋成交总额×0.25% 5年或5年以上:免征; 买卖合同公证费:(买卖合同需要公证时才须缴纳) 房屋成交总额×0.3%; 契税是应由买方交纳的，交税比例是: 1、普通住宅应该交纳成交价或是评估价的1.5%的契税。2、非普通住宅应该交纳成交价或是评估价的3%的契税。 过户费用; (1)契税;90平方米以下首次购房的按1%缴纳;90—140平方米按房价1.5%缴纳;140平方米以上按房价3%缴纳买方承担 (2)营业税:房屋产权取得满五年的免征，未超过五年的按房价5.5%缴纳。卖方承担 (3)土地增值税;房屋产权取得满五年的免征，未超过五年的按房价1%缴纳。卖方承担 (4)所得税:房屋产权取得满五年的免征，未超过五年的按房价1%或房屋原值—房屋现值差额20%缴纳。(房屋原值一般按上道契税完税额计算)卖方承担 (5)房屋交易手续费;按房屋建筑面积6元/平方米交纳双方承担 (6)房屋产权登记费:80.00元。买方承担 ( (7)房屋评估费;按评估额0.5%缴纳补充回答:契税=15万元*1%=1500.00元 买方承担营业税=15万元*5,5%=8250.00元 卖方承担土地增值税=15万元*1%=1500.00元 卖方承担所得税:=15万元*1=1500.00元 卖方承担房屋交易手续费=65平方米*6元/平方米=390.00元 买卖双方各承担一半房屋产权登记费=65元 买方承担 编辑本段二手房交易税费及所需材料 this end, Hong Haiquan Nanxun home decided to temporary shelters, but just the Nanxun, Japanese xuanfu class traitors of Nanxun from Divisional Investigation Team, sent to flood home visits. Forced Hong Haiquan to zhenze, temporary residence his father's tea shop. In April, agreed by the Zhuang Shaozhen, Hong Haiquan defected to anti-Japanese base area of southern Jiangsu Province. In October 1940, the KMT brewing for the second wave of anti-communist, Wujiang County political team was withdrawn, replaced by youth team. Zhuang Shaozhen published before the new identity was removed from post of Captain of the County's political team. Communists jindapeng managed to serve as captain of the youth team, County political group of the original officers transferred to the youth team, saved the revolutionary forces. In March or April 1941, jiuguojun entered the Tomb, hunt for Communists. Zhuang Shaozhen into rural activities were arrested. Thanks to Zhuang Shaozhen terrain at night while the enemy unprepared after the wit to get away, to the liberated areas of northern Jiangsu. 2, and CPC Central Committee special section system April 1938, CPC Central Committee special section in Shanghai of intelligence head Xu Qiang, and plateau delegate in second times domestic revolutionary war period joined CPC, and had participate in had Northeast anti-Japanese volunteer, has in Beijing, and Shanghai, to engaged in party of intelligence work of Shandong province Yixian people Li Yu autumn (and name Chen xiantang 一、正常过户 (一) 交易税费 1.营业税 (税率5.55% 卖方缴纳) 根据2010年房产新政，转让出售购买时间不足5年的非普通住宅按照全额征收营业税，转让出售购买时间超过5年的非普通住宅或者转让出售购买时间不足5年的普通住宅按照两次交易差价征收营业税，转让出售购买时间超过5年的普通住宅免征营业税。 这里有两个要点?购买时间超过5年这里首先看产权证， 其次看契税发票，再次看票据(房改房看国有住房出售收入专用票据)这三种证件按照时间最早的计算。一般地说票据早于契税发票，契税发票早于产权证，房改房中时间最早的是房改所收的定金的票据。?所售房产是普通住宅还是非普通住宅。 另:如果所售房产是非住宅类如商铺、写字间或厂房等则不论证是否过5年都需要全额征收营业税。 2. 个人所得税(税率交易总额1%或两次交易差的20% 卖方缴纳) 征收条件以家庭为单位出售非唯一住房需缴纳个人房转让所得税。在这里有两个条件?家庭唯一住宅?购买时间超过5年。如果两个条件同时满足可以免交个人所得税;任何一个条件不满足都必须缴纳个人所得税。注:如果是家庭唯一住宅但是购买时间不足5年则需要以纳税保证金形式先缴纳，若在一年以内能够重新购买房产并取得产权则可以全部或部分退还纳税保证金，具体退还额度按照两套房产交易价格较低的1%退还。 注:地税局会审核卖方夫妻双方名下是否有其他房产作为家庭唯一住宅的依据，其中包括虽然产权证没有下放但是房管部门已经备案登记的住房(不包含非住宅类房产)。 另注:如果所售房产是非住宅类房产则不管什么情况都要缴纳个人所得税。而且地税局在征税过程中对于营业税缴纳差额的情况，个人所得税也必须征收差额的20% 。 3. 印花税 (税率1%买卖双方各半)不过从2009年至今国家暂免征收。 4. 契税(基准税率3% 优惠税率1.5% 和1% 买方缴纳) 征收方法:按照基准税率征收交易总额的3%，若买方是首次购买面积不足90平的普通住宅缴纳交易总额的1%，若买方首次购买面积超过90平(包含90平)的普通住宅则缴纳交易总额的1.5%。 注:首次购买和普通住宅同时具备才可以享受优惠，契税的优惠是以个人计算的，只要是首次缴契税都可以享受优惠。若买方购买的房产是非普通住宅或者是非住宅则缴纳交易总额的3%。 5.测绘费 1.36元/平米 总额=1.36元/平米*实际测绘面积 (08年4月后新政策房改房测绘费标准:面积75平米以下收200元，75平米以上144平米以下收300元，144平米以上收400元) this end, Hong Haiquan Nanxun home decided to temporary shelters, but just the Nanxun, Japanese xuanfu class traitors of Nanxun from Divisional Investigation Team, sent to flood home visits. Forced Hong Haiquan to zhenze, temporary residence his father's tea shop. In April, agreed by the Zhuang Shaozhen, Hong Haiquan defected to anti-Japanese base area of southern Jiangsu Province. In October 1940, the KMT brewing for the second wave of anti-communist, Wujiang County political team was withdrawn, replaced by youth team. Zhuang Shaozhen published before the new identity was removed from post of Captain of the County's political team. Communists jindapeng managed to serve as captain of the youth team, County political group of the original officers transferred to the youth team, saved the revolutionary forces. In March or April 1941, jiuguojun entered the Tomb, hunt for Communists. Zhuang Shaozhen into rural activities were arrested. Thanks to Zhuang Shaozhen terrain at night while the enemy unprepared after the wit to get away, to the liberated areas of northern Jiangsu. 2, and CPC Central Committee special section system April 1938, CPC Central Committee special section in Shanghai of intelligence head Xu Qiang, and plateau delegate in second times domestic revolutionary war period joined CPC, and had participate in had Northeast anti-Japanese volunteer, has in Beijing, and Shanghai, to engaged in party of intelligence work of Shandong province Yixian people Li Yu autumn (and name Chen xiantang 一般说来房改房都是需要测绘的，商品房如果原产权证上没有济南市房管局的测绘章也是需要测绘的。 6.二手房交易手续费 总额:住宅6元/平米×实际测绘面积 非住宅10元/平米×实际测绘面积 7.登记费(工本费):80元 共有权证:20元 (二)所需材料 1.地税局需要卖方夫妻双方身份证和户口本复印件一套(若卖方夫妻不在同一个户口本上还需提供结婚证复印件一套)、买方身份证复印件一套、网签买卖协议一份、房产证复印件一套(如果卖方配偶已经去世还需要派出所的死亡证明一份) 2.房管局需要网签买卖协议一份、房产证原件、新测绘图纸两张，免税证明或完税证明复印件;如省直房改房还需已购公房确认表原件两份和附表一。 注:房改房过户时需要配偶一起出面签字;若配偶已经去世但使用了其工龄，如果是在房改之后则需要先做继承公证再交易过户;如在房改之前，则应提交派出所开具的死亡证明原件。省直房改房还需填写《已购公房确认表》两份并由单位和省直房改办盖章确认，并提交房改原始票据原件。 二、赠与过户 (一)费用 免征营业税和个人所得税，但是需要增加 1.公证费 40元/平米× 产权证面积 2.契税的征收 不论房产什么情况都需要征收全额契税 其他费用和正常过户都一样 (二)所需材料 1.公证处需要卖方夫妻双方户口本和身份证复印件一套、买方身份证复印件一份，产权 证复印件一套 2.不需要经过地税局直接可以过户。 3.房管局需要材料同正常过户基本一样只不过还需要公证书原件一份。 三.继承房产交易过户 (一)继承房产的费用有 二手房交易过程中买方和卖方都需要承担不同的税费， this end, Hong Haiquan Nanxun home decided to temporary shelters, but just the Nanxun, Japanese xuanfu class traitors of Nanxun from Divisional Investigation Team, sent to flood home visits. Forced Hong Haiquan to zhenze, temporary residence his father's tea shop. In April, agreed by the Zhuang Shaozhen, Hong Haiquan defected to anti-Japanese base area of southern Jiangsu Province. In October 1940, the KMT brewing for the second wave of anti-communist, Wujiang County political team was withdrawn, replaced by youth team. Zhuang Shaozhen published before the new identity was removed from post of Captain of the County's political team. Communists jindapeng managed to serve as captain of the youth team, County political group of the original officers transferred to the youth team, saved the revolutionary forces. In March or April 1941, jiuguojun entered the Tomb, hunt for Communists. Zhuang Shaozhen into rural activities were arrested. Thanks to Zhuang Shaozhen terrain at night while the enemy unprepared after the wit to get away, to the liberated areas of northern Jiangsu. 2, and CPC Central Committee special section system April 1938, CPC Central Committee special section in Shanghai of intelligence head Xu Qiang, and plateau delegate in second times domestic revolutionary war period joined CPC, and had participate in had Northeast anti-Japanese volunteer, has in Beijing, and Shanghai, to engaged in party of intelligence work of Shandong province Yixian people Li Yu autumn (and name Chen xiantang 二手房交易税 但卖方会把征收的这一部分税收加在买方身上，使交易成本增加，从而使 [1]房价更贵，而二手房交易中征收个人所得税的本意就是为了限制卖方，抑制房地产产业过热。 编辑本段税费种类 契税 符合住宅小区建筑容积率在1.0(含)以上、单套建筑面积在140(含)平方米以下(在120平方米基础上上浮16.7,)、实际成交价低于同级别土地上住房平均交易价格1.2倍以下等三个条件的，视为普通住宅，征收房屋成交价的1.5%的契税。反之则按3%。 印花税 [2] 买卖双方各缴纳房价款的0.05%。 营业税 购买时间在两年内的房屋需缴纳的营业税为:成交价×5%;两年后普通住宅不征收营业税，高档住宅征收买卖差价5%的营业税。 城建税 营业税的7%;教育费附加税;营业税的3%。 个人所得税 普通住宅2年之内:{售房收入,购房总额,( 营业税+城建税+教育费附加税+印花税)}×20,;2年以上(含)5年以下的普通住宅:(售房收入,购房总额,印花税)×20,。出售公房:5年之内，(售房收入,经济房价款,土地出让金,合理费用)×20,，其中经济房价款,建筑面积×4000元,平方米，土地出让金,1560元,平方米×1,×建筑面积。5年以上普通住宅免交。 编辑本段二手房交易税费 交易手续费:3元/平方米×建筑面积 ; 合同印花税: 房屋成交总额×0.05%; this end, Hong Haiquan Nanxun home decided to temporary shelters, but just the Nanxun, Japanese xuanfu class traitors of Nanxun from Divisional Investigation Team, sent to flood home visits. Forced Hong Haiquan to zhenze, temporary residence his father's tea shop. In April, agreed by the Zhuang Shaozhen, Hong Haiquan defected to anti-Japanese base area of southern Jiangsu Province. In October 1940, the KMT brewing for the second wave of anti-communist, Wujiang County political team was withdrawn, replaced by youth team. Zhuang Shaozhen published before the new identity was removed from post of Captain of the County's political team. Communists jindapeng managed to serve as captain of the youth team, County political group of the original officers transferred to the youth team, saved the revolutionary forces. In March or April 1941, jiuguojun entered the Tomb, hunt for Communists. Zhuang Shaozhen into rural activities were arrested. Thanks to Zhuang Shaozhen terrain at night while the enemy unprepared after the wit to get away, to the liberated areas of northern Jiangsu. 2, and CPC Central Committee special section system April 1938, CPC Central Committee special section in Shanghai of intelligence head Xu Qiang, and plateau delegate in second times domestic revolutionary war period joined CPC, and had participate in had Northeast anti-Japanese volunteer, has in Beijing, and Shanghai, to engaged in party of intelligence work of Shandong province Yixian people Li Yu autumn (and name Chen xiantang 营 业 税: (2011年1月27日新通知规定)个人将购买不足5年的住房对外销售的，全额征收营业税;个人将购买超过5年(含5年)的非普通住房对外销售的，按照其销售收入减去购买房屋的价款后的差额征收营业税;个人将购买超过5年(含5年)的普通住房对外销售的，免征营业税。; 非普通住宅 5年内:房屋成交总额×5.55% 5年或5年以上:差额 ×5.55% ; 个人所得税: 普通住宅房屋成交总额的1%或利润部分×20,; 非普通住宅 房屋成交总额的2%或利润部分×20,; 土地增值税:普通住宅免征，非普通住宅3年内:房屋成交总额×0.5% ，3年至5年:房屋成交总额×0.25% 5年或5年以上:免征; 买卖合同公证费:(买卖合同需要公证时才须缴纳) 房屋成交总额×0.3%; 契税是应由买方交纳的，交税比例是: 1、普通住宅应该交纳成交价或是评估价的1.5%的契税。2、非普通住宅应该交纳成交价或是评估价的3%的契税。 过户费用; (1)契税;90平方米以下首次购房的按1%缴纳;90—140平方米按房价1.5%缴纳;140平方米以上按房价3%缴纳买方承担 (2)营业税:房屋产权取得满五年的免征，未超过五年的按房价5.5%缴纳。卖方承担 (3)土地增值税;房屋产权取得满五年的免征，未超过五年的按房价1%缴纳。卖方承担 (4)所得税:房屋产权取得满五年的免征，未超过五年的按房价1%或房屋原值—房屋现值差额20%缴纳。(房屋原值一般按上道契税完税额计算)卖方承担 (5)房屋交易手续费;按房屋建筑面积6元/平方米交纳双方承担 (6)房屋产权登记费:80.00元。买方承担 ( (7)房屋评估费;按评估额0.5%缴纳补充回答:契税=15万元*1%=1500.00元 买方承担营业税=15万元*5,5%=8250.00元 卖方承担土地增值税=15万元*1%=1500.00元 卖方承担所得税:=15万元*1=1500.00元 卖方承担房屋交易手续费=65平方米*6元/平方米=390.00元 买卖双方各承担一半房屋产权登记费=65元 买方承担 编辑本段二手房交易税费及所需材料 一、正常过户 (一) 交易税费 1.营业税 (税率5.55% 卖方缴纳) this end, Hong Haiquan Nanxun home decided to temporary shelters, but just the Nanxun, Japanese xuanfu class traitors of Nanxun from Divisional Investigation Team, sent to flood home visits. Forced Hong Haiquan to zhenze, temporary residence his father's tea shop. In April, agreed by the Zhuang Shaozhen, Hong Haiquan defected to anti-Japanese base area of southern Jiangsu Province. In October 1940, the KMT brewing for the second wave of anti-communist, Wujiang County political team was withdrawn, replaced by youth team. Zhuang Shaozhen published before the new identity was removed from post of Captain of the County's political team. Communists jindapeng managed to serve as captain of the youth team, County political group of the original officers transferred to the youth team, saved the revolutionary forces. In March or April 1941, jiuguojun entered the Tomb, hunt for Communists. Zhuang Shaozhen into rural activities were arrested. Thanks to Zhuang Shaozhen terrain at night while the enemy unprepared after the wit to get away, to the liberated areas of northern Jiangsu. 2, and CPC Central Committee special section system April 1938, CPC Central Committee special section in Shanghai of intelligence head Xu Qiang, and plateau delegate in second times domestic revolutionary war period joined CPC, and had participate in had Northeast anti-Japanese volunteer, has in Beijing, and Shanghai, to engaged in party of intelligence work of Shandong province Yixian people Li Yu autumn (and name Chen xiantang 根据2010年房产新政，转让出售购买时间不足5年的非普通住宅按照全额征收营业税，转让出售购买时间超过5年的非普通住宅或者转让出售购买时间不足5年的普通住宅按照两次交易差价征收营业税，转让出售购买时间超过5年的普通住宅免征营业税。 这里有两个要点?购买时间超过5年这里首先看产权证， 其次看契税发票，再次看票据(房改房看国有住房出售收入专用票据)这三种证件按照时间最早的计算。一般地说票据早于契税发票，契税发票早于产权证，房改房中时间最早的是房改所收的定金的票据。?所售房产是普通住宅还是非普通住宅。 另:如果所售房产是非住宅类如商铺、写字间或厂房等则不论证是否过5年都需要全额征收营业税。 2. 个人所得税(税率交易总额1%或两次交易差的20% 卖方缴纳) 征收条件以家庭为单位出售非唯一住房需缴纳个人房转让所得税。在这里有两个条件?家庭唯一住宅?购买时间超过5年。如果两个条件同时满足可以免交个人所得税;任何一个条件不满足都必须缴纳个人所得税。注:如果是家庭唯一住宅但是购买时间不足5年则需要以纳税保证金形式先缴纳，若在一年以内能够重新购买房产并取得产权则可以全部或部分退还纳税保证金，具体退还额度按照两套房产交易价格较低的1%退还。 注:地税局会审核卖方夫妻双方名下是否有其他房产作为家庭唯一住宅的依据，其中包括虽然产权证没有下放但是房管部门已经备案登记的住房(不包含非住宅类房产)。 另注:如果所售房产是非住宅类房产则不管什么情况都要缴纳个人所得税。而且地税局在征税过程中对于营业税缴纳差额的情况，个人所得税也必须征收差额的20% 。 3. 印花税 (税率1%买卖双方各半)不过从2009年至今国家暂免征收。 4. 契税(基准税率3% 优惠税率1.5% 和1% 买方缴纳) 征收方法:按照基准税率征收交易总额的3%，若买方是首次购买面积不足90平的普通住宅缴纳交易总额的1%，若买方首次购买面积超过90平(包含90平)的普通住宅则缴纳交易总额的1.5%。 注:首次购买和普通住宅同时具备才可以享受优惠，契税的优惠是以个人计算的，只要是首次缴契税都可以享受优惠。若买方购买的房产是非普通住宅或者是非住宅则缴纳交易总额的3%。 5.测绘费 1.36元/平米 总额=1.36元/平米*实际测绘面积 (08年4月后新政策房改房测绘费标准:面积75平米以下收200元，75平米以上144平米以下收300元，144平米以上收400元) 一般说来房改房都是需要测绘的，商品房如果原产权证上没有济南市房管局的测绘章也是需要测绘的。 this end, Hong Haiquan Nanxun home decided to temporary shelters, but just the Nanxun, Japanese xuanfu class traitors of Nanxun from Divisional Investigation Team, sent to flood home visits. Forced Hong Haiquan to zhenze, temporary residence his father's tea shop. In April, agreed by the Zhuang Shaozhen, Hong Haiquan defected to anti-Japanese base area of southern Jiangsu Province. In October 1940, the KMT brewing for the second wave of anti-communist, Wujiang County political team was withdrawn, replaced by youth team. Zhuang Shaozhen published before the new identity was removed from post of Captain of the County's political team. Communists jindapeng managed to serve as captain of the youth team, County political group of the original officers transferred to the youth team, saved the revolutionary forces. In March or April 1941, jiuguojun entered the Tomb, hunt for Communists. Zhuang Shaozhen into rural activities were arrested. Thanks to Zhuang Shaozhen terrain at night while the enemy unprepared after the wit to get away, to the liberated areas of northern Jiangsu. 2, and CPC Central Committee special section system April 1938, CPC Central Committee special section in Shanghai of intelligence head Xu Qiang, and plateau delegate in second times domestic revolutionary war period joined CPC, and had participate in had Northeast anti-Japanese volunteer, has in Beijing, and Shanghai, to engaged in party of intelligence work of Shandong province Yixian people Li Yu autumn (and name Chen xiantang 6.二手房交易手续费 总额:住宅6元/平米×实际测绘面积 非住宅10元/平米×实际测绘面积 7.登记费(工本费):80元 共有权证:20元 (二)所需材料 1.地税局需要卖方夫妻双方身份证和户口本复印件一套(若卖方夫妻不在同一个户口本上还需提供结婚证复印件一套)、买方身份证复印件一套、网签买卖协议一份、房产证复印件一套(如果卖方配偶已经去世还需要派出所的死亡证明一份) 2.房管局需要网签买卖协议一份、房产证原件、新测绘图纸两张，免税证明或完税证明复印件;如省直房改房还需已购公房确认表原件两份和附表一。 注:房改房过户时需要配偶一起出面签字;若配偶已经去世但使用了其工龄，如果是在房改之后则需要先做继承公证再交易过户;如在房改之前，则应提交派出所开具的死亡证明原件。省直房改房还需填写《已购公房确认表》两份并由单位和省直房改办盖章确认，并提交房改原始票据原件。 二、赠与过户 (一)费用 免征营业税和个人所得税，但是需要增加 1.公证费 40元/平米× 产权证面积 2.契税的征收 不论房产什么情况都需要征收全额契税 其他费用和正常过户都一样 (二)所需材料 1.公证处需要卖方夫妻双方户口本和身份证复印件一套、买方身份证复印件一份，产权 证复印件一套 2.不需要经过地税局直接可以过户。 3.房管局需要材料同正常过户基本一样只不过还需要公证书原件一份。 三.继承房产交易过户 (一)继承房产的费用有 this end, Hong Haiquan Nanxun home decided to temporary shelters, but just the Nanxun, Japanese xuanfu class traitors of Nanxun from Divisional Investigation Team, sent to flood home visits. Forced Hong Haiquan to zhenze, temporary residence his father's tea shop. In April, agreed by the Zhuang Shaozhen, Hong Haiquan defected to anti-Japanese base area of southern Jiangsu Province. In October 1940, the KMT brewing for the second wave of anti-communist, Wujiang County political team was withdrawn, replaced by youth team. Zhuang Shaozhen published before the new identity was removed from post of Captain of the County's political team. Communists jindapeng managed to serve as captain of the youth team, County political group of the original officers transferred to the youth team, saved the revolutionary forces. In March or April 1941, jiuguojun entered the Tomb, hunt for Communists. Zhuang Shaozhen into rural activities were arrested. Thanks to Zhuang Shaozhen terrain at night while the enemy unprepared after the wit to get away, to the liberated areas of northern Jiangsu. 2, and CPC Central Committee special section system April 1938, CPC Central Committee special section in Shanghai of intelligence head Xu Qiang, and plateau delegate in second times domestic revolutionary war period joined CPC, and had participate in had Northeast anti-Japanese volunteer, has in Beijing, and Shanghai, to engaged in party of intelligence work of Shandong province Yixian people Li Yu autumn (and name Chen xiantang