What taxes do you need to pay for the sale of second-hand houses in Zhengzhou?

Taxes and fees to be paid for general second-hand housing transactions: 1. Taxes to be paid by the Buyer: 1, deed tax: 65438+ 0.5% of the house price (3% for the area above 144 square meters, and1%for the area below 90 square meters); 2. Stamp duty: 0.05% of the house price; 3. Transaction fee: 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. 2. Taxes payable by the seller: 1, stamp duty: 0.05% of the house price; 2. Transaction fee: 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).

legal ground

People's Republic of China (PRC) Deed Tax Law Article 2 The term "transfer of ownership of land and houses" as mentioned in this law refers to the following acts: (1) transfer of land use rights; (two) the transfer of land use rights, including sale, gift and exchange; (three) the sale, gift and exchange of houses. The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right. Where the ownership of land and houses is transferred by means of capital contribution (shares), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law. People's Republic of China (PRC) Stamp Tax Law Article 1 Units and individuals that issue taxable vouchers and conduct securities transactions in People's Republic of China (PRC) are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions of this Law. Units and individuals that collect taxable vouchers for domestic use outside People's Republic of China (PRC) and within China shall pay stamp duty in accordance with the provisions of this Law. Article 16 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if the contents of the tax registration of taxpayers engaged in production and business operations change, they shall report to the tax authorities for the change or cancellation of tax registration with relevant documents within 30 days from the date when the administrative department for industry and commerce handles the change registration or before applying for cancellation of registration with the administrative department for industry and commerce. Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall be subject to individual income tax: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.