How is the transaction tax of commercial housing calculated within five years?

Within 5 years:

Last home: the total business tax is 5.65%, the difference between individual income tax 1% or 20%, and the transaction fee is 2.5× construction area;

Next home: deed tax 1% (less than 90 square meters for the first purchase) or 1.5%(90 square meters to 140 square meters) or 3% (second suite), transaction fee 2.5× construction area, registration fee 80, mortgage registration fee (if there is a loan) and typesetting fee 25.

5 years (including 5 years):

The last house: free of business tax, personal income tax 2% or 20% difference (only housing is free), transaction fee 2.5%× construction area;

Next home: deed tax 1% (less than 90 square meters for the first purchase) or 1.5%(90 square meters to 140 square meters) or 3% (second suite), transaction fee 2.5× construction area, registration fee 80, mortgage registration fee (if there is a loan) and typesetting fee 25.

Second, non-ordinary housing:

Within 5 years:

Last home: the total business tax is 5.65%, the difference between individual income tax 1% or 20%, and the transaction fee is 2.5× construction area;

Next home: deed tax 3%, transaction fee 2.5× construction area, registration fee 80, mortgage registration fee (if there is a loan), and typesetting fee 25;

5 years (including 5 years):

The last house: the difference business tax is 5.65%, the personal income tax is 2% or the difference is 20% (the only house is exempted), and the transaction fee is 2.5× the construction area;

Next home: deed tax 3%, transaction fee 2.5× construction area, registration fee 80, mortgage registration fee (if there is a loan), and typesetting fee 25.

III. Taxes and fees payable by the Buyer:

1, deed tax: 65438+ 0.5% of the house price (13% for the area above 44 square meters, 1% for the area below 90 square meters, and it is the first suite).

2. Stamp duty: 0.05% of the house price.

3. Transaction cost: 3 yuan/m2.

4. Surveying and mapping fee: 1.36 yuan /m2.

5. Ownership registration fee and evidence collection fee: Generally speaking, it is around 200 yuan.

IV. Taxes payable by the seller:

1, stamp duty: 0.05% of the house price.

2. Transaction cost: 3 yuan/m2.

3. Business tax: 5.5% of the total amount (if the real estate license is less than 5 years).

4. Personal income tax: 20% of the real estate transaction profit or 65438+ 0% of the house price (the only house can be exempted if the real estate license is over 5 years).

Total tax payable: about 35,000.

For reference only.