房产交易税计算方法
一、个人购买新建商品住房
(1) 登记费:80 元/套
(2) 手续费:商品房 3 元/?;经济适用房 1.5 元/?
(3) 契税:
? 个人家庭(包括购房人、配偶以及未成年子女)购买单套建筑面积 90?(不含 90?)以下唯一住房，每平方米销售单价低于 5500 元(不含 5500)的普通住房， 按 1%税率缴纳。不能满足唯一住房条件的按 3%税率缴纳。
? 个人家庭(包括购房人，配偶以及未成年子女)购买单套建筑面积 90?至 144? 以下(不含 144?)以下唯一住房，每平方米销售单价 5500 元以下(不含 5500) 的普通住房，按房屋成交价 3%税率减半缴纳，即按 1.5%税率缴纳。不能满足唯 一住房条件的按 3%税率缴纳。
? 购买单套建筑面积 144?(含 144?)以上或者单套建筑面积 144?以下，但每 平方米销售单价高于 5500 元(含 5500 元)的非普通住房，按房屋成交价 4%的税 率缴纳。
(4) 印花税:按房屋成交价由双方各承担 0.05%(缓征)
二、个人购买普通二手住房
(一) 满五年上市交易
(1) 登记费:80 元/套
(2) 手续费:6 元/?
(3) 查档费:50 元/宗
(4) 契税:
? 个人家庭(包括购房、配偶配偶以及未成年子女)购买单套建筑面积 90?(不含 90?)以下唯一住房，每平方米销售单价低于 5500 元(不含 5500 元)的普通住 房，按 1%税率缴纳。不能满足唯一住房条件的按 3%税率缴纳。
? 个人家庭(包括购房人、配偶以及未成年子女)购买单套建筑面积 90?至 144? 以下(不含 144?)以下唯一住房，每平方米销售单价 5500 元以下(不含 5500 元)的普通住房，按房屋成交价 3%的税率减半缴纳，即按 1.5%税率缴纳。不能满 足唯一住房条件的按 3%税率缴纳。
(5) 印花税:按房屋成交价由双方承担 0.05%(缓征)
(二) 不足五年上市交易
(1) 登记费:80 元/套
(2) 手续费:6 元/?
(3) 查档费:50 元/宗
(4) 契税:
? 个人家庭(包括购房、配偶配偶以及未成年子女)购买单套建筑面积 90?(不含 90?)以下唯一住房，每平方米销售单价低于 5500 元(不含 5500 元)普通住房， 按 1%税率缴纳。不能满足唯一住房条件的按 3%税率缴纳。
spot welding, spot welding fittings mat must be placed firmly before, to avoid forced groups to arise, additional stress caused by crack. (5) the Groove position welds and welding the same welding process should be adopted, by qualified Welders and welding. Tack weld should be evenly distributed, there is generally no less than 2-3, length should be to 10-15mm, uniform distribution, wall thickness of no more than 2/3. (6) the tack should ensure good penetration and fusion, and free of porosity,
slag and other defects. (7) to ensure the bottom bead molding well to reduce stress concentration, tack should be a smooth transition to the base metal and welds polished at both ends should be generated. (8) unless the process or inspection required-welded, but each seam continuous welding finish, otherwise again before welding, to preheat the weld. (9) the welding arc scraped surface is strictly prohibited, without any introduction arc welding on the surface. (10) should ensure that the arc and arc welding of quality, arc should fill crater, multi-pass welding joint should be staggered. (11) Tig welding should be ventilated in advance, expired after welding should be delayed, and should ensure that the welding in the welding process melts to get effective protection of argon gas. (12) when using the multi-pass welding, weld before should be cleaned, after making sure that no defects, and again the next. (13) the weld should be a smooth transition to the base metal and weld both ends ground into slope. (14) card with the welding, the material should be identical to the base metal, and at the time of demolition cards should not damage materials and residues in the welding scar on the base metal polished fixed flush to the base metal. (15) the finished weld, weld
? 个人家庭(包括购房人、配偶以及未成年子女)购买单套建筑面积 90?至 144 ?以下(不含 144?)以下唯一住房，每平方米销售单价 5500 元以下(不含 5500) 的普通住房，按房屋成交价 3%的税率减半缴纳，即按 1.5%税率缴纳。不能满足 唯一住房条件的按 3%税率缴纳。
(5) 印花税:按房屋成交价由双方各承担 0.05%(缓征) (6) 营业税及附加:房屋成交价的 5.6% (7) 土地增值税:房屋成交价的 0.025%(缓征) (8) 个人所得税:房屋成交价的 1%
三、个人购买非普通二手住房
(一) 满五年上市交易
(1) 登记费:80 元/套
(2) 手续费:6 元/?
(3) 查档费:50 元/宗
(4) 契税:房屋成交价 4%
(5) 印花税:按房屋成交价由双方各自承担 0.05%(缓征) (6) 营业税及附加:本次交易成交价高于上次购房价格差额的 5.6% (二) 不足五年上市交易
(1) 登记费:80 元/套
(2) 手续费:6 元/?
(3) 查档费:50 元/宗
(4) 契税:房屋成交价 4%
(5) 印花税:按房屋成交价由双方各承担 0.05%(缓征) (6) 营业税及附加:房屋成交价的 5.6%
(7) 个人所得税:房屋成交价 1%
(8) 土地增值税:0.25%(缓征)
四、个人购买新建非住宅
(1) 登记费:550 元/套
(2) 手续费:房屋成交价 0.5%，开发商和购房人各承担 50% (3) 契税:房屋成交价 4%
(4) 印花税:按房屋成交价由双方各承担 0.05% 五、存量非住宅上市交易
(1) 登记费:550 元/套
(2) 手续费:房屋成交价 1%
(3) 查档费:50 元/宗
(4) 契税:房屋成交价 4%
(5) 印花税:按房屋成交价由双方各承担 0.05% (6) 营业税及附加:本次交易成交价高于上次购房价格差额的 5.6%
, without any introduction arc welding on the surface. (10) should ensure that the arc and arc welding of quality, arc shouldaped surface is strictly prohibitedwelded, but each seam continuous welding finish, otherwise again before welding, to preheat the weld. (9) the welding arc scr-welds polished at both ends should be generated. (8) unless the process or inspection required al and(7) to ensure the bottom bead molding well to reduce stress concentration, tack should be a smooth transition to the base mets of no more than 2/3. (6) the tack should ensure good penetration and fusion, and free of porosity, slag and other defects. 15mm, uniform distribution, wall thicknes-3, length should be to 10-should be evenly distributed, there is generally no less than 2he Groove position welds and welding the same welding process should be adopted, by qualified Welders and welding. Tack weld ed by crack. (5) tspot welding, spot welding fittings mat must be placed firmly before, to avoid forced groups to arise, additional stress causthe welding scar on the base metal polished fixed flush to the base metal. (15) the finished weld, welds in e material should be identical to the base metal, and at the time of demolition cards should not damage materials and
residuethe weld should be a smooth transition to the base metal and weld both ends ground into slope. (14) card with the welding, th pass welding, weld before should be cleaned, after making sure that no defects, and again the next. (13)-(12) when using the multishould be delayed, and should ensure that the welding in the welding process melts to get effective protection of argon gas. pass welding joint should be staggered. (11) Tig welding should be ventilated in advance, expired after welding-fill crater, multi 2
(7) 个人所得税:房屋成交价 2%
(8) 土地增值税:0.5%
六、房改房上市交易
(一) 五年内上市交易
(1) 登记费:80 元/套
(2) 手续费:6 元/?
(3) 查档费:50 元/宗
(4) 契税:
? 个人家庭(包括购房、配偶配偶以及未成年子女)购买单套建筑面积 90?(不含 90?)以下唯一住房，每平方米销售单价低于 5500 元(不含 5500 元)普通住房， 按 1%税率缴纳。不能满足唯一住房条件的按 3%税率缴纳。
? 个人家庭(包括购房人、配偶以及未成年子女)购买单套建筑面积 90?至 144?以 下(不含 144?)以下唯一住房，每平方米销售单价 5500 元以下(不含 5500 元) 的普通住房，按房屋成交价 3%税率减半缴纳，即按 1.5%税率缴纳。不能满足唯一
住房条件的按 3%的税率缴纳。
? 购买单套建筑面积 144?(含 144?)以上或者单套建筑面积 144?以下，但每平 方米销售单价高于 5500 元(含 5500 元)的非普通住房，按房屋成交价 4%的税率 缴纳。
(5) 印花税:按房屋成交价由双方各承担 0.05%(缓征)
(6) 个人所得税:房屋成交价 1%
(7) 土地出让金:房屋成交价的 1%
(二) 五年外上市交易
(1) 登记费:80 元/套
(2) 手续费:6 元/?
(3) 查档费:50 元/宗
(4) 契税:
? 个人家庭(包括购房、配偶配偶以及未成年子女)购买单套建筑面积 90?(不含 90?)以下唯一住房，每平方米销售单价低于 5500 元(不含 5500 元)普通住房， 按 1%税率缴纳。不能满足唯一住房条件的按 3%税率缴纳。
? 个人家庭(包括购房人、配偶以及未成年子女)购买单套建筑面积 90?至 144?以 下(不含 144?)以下唯一住房，每平方米销售单价 5500 元以下(不含 5500 元) 的普通住房，按房屋成交价 3%税率减半缴纳，即按 1.5%税率缴纳。不能满足唯一 住房条件的按 3%的税率缴纳。
? 购买单套建筑面积 144?(含 144?)以上或者单套建筑面积 144?以下，但每平 方米销售单价高于 5500 元(含 5500 元)的非普通住房，按房屋成交价 4%的税率 缴纳。
(5)印花税:按房屋成交价由双方各承担 0.05%(缓征)
-nd welds polished at both ends should be generated. (8) unless the process or inspection requiredetal a. (7) to ensure the bottom bead molding well to reduce stress concentration, tack should be a smooth transition to the base mess of no more than 2/3. (6) the tack should ensure good penetration and fusion, and free of porosity, slag and other defects15mm, uniform distribution, wall thickn-3, length should be to 10-should be evenly distributed, there is generally no less than 2 the Groove position welds and welding the same welding process should be adopted, by qualified Welders and welding. Tack weld ed by crack. (5)spot welding, spot welding fittings mat must be placed firmly before, to avoid forced groups to arise, additional stress causn the welding scar on the base metal polished fixed flush to the base metal. (15) the finished weld, weldues ithe material should be identical to the base metal, and at the time of demolition cards should not damage materials and resid 3) the weld should be a smooth transition to the base metal and weld both ends ground into slope. (14) card with the welding,pass welding, weld before should be cleaned, after making sure that no defects, and again the next. (1-s. (12) when using the multing should be delayed, and should ensure that the welding in the welding process melts to get effective protection of argon gapass welding joint should be staggered. (11) Tig welding should be ventilated in advance, expired after weldi-ld fill crater, multied, without any introduction arc welding on the surface. (10) should ensure that the arc and arc welding
of quality, arc shouaped surface is strictly prohibitwelded, but each seam continuous welding finish, otherwise again before welding, to preheat the weld. (9) the welding arc scr3
(6)土地出让金:房屋成交价的 1%
七、房屋赠与
(1)登记费:住宅 80 元/套;非住宅 550 元。
(2)手续费:住宅 6 元/?;非住宅为受赠房屋价值的 1%
)查档费:50 元/宗 (3 (4)契税:受赠房屋价值的 4%
(5)营业税及附加:根据《华人民共和国营业税暂行条例实施细则》第五条第一款“对单位或者个人将不动产或者土地使用权无偿赠送其他单位或个人，视同发生应税行为”的规定，应按受赠房屋价值的 5.6%缴纳营业税及附加。有下列情形的暂免征收营业税:(一)离婚财产分割;(二)无偿赠与与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹;(三)无偿赠与对其承担直接抚养或赡养义务的抚养人或赡养人;(四)房屋产权所有人死亡，依法取得房屋产权的法定继承人，遗嘱继承人或受赠人。
(6)个人所得税:受赠人为配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹的免征;其它人受赠住房的按受赠房屋价值的 1%计征，非住宅按受赠房价值的 2%(缓征)
(7)公证费:房屋价值的 2%收费。
八、房屋继承
(1)登记费:住宅 80 元/套;非住宅 550 元
(2)手续费:非住宅继承房屋价值的 1%
(3)公证费:按房屋价值的 2%收费
九、抵押登记费
(1)登记费:住宅 80 元/套;非住宅 550 元
十、离婚析产
(1)登记费:住宅 80 元/套;非住宅 550 元
(2)手续费:非住宅按房屋价值的 1%。婚姻存续期间属于共同共有房产的扣除本人所有的 50%，按受赠与房屋价值或面积的 50%收费
十一、办理商品房预售许可证预交的收费
(1) 按可提供销售的商品住房计算:商品房 3 元/?，经济适用房 1.5 元/?(由房地 产开发企业承担)。
(2) 按可提供销售的商品非住房计算:按商品房销售价值 0.5%计算，由开发企业预 交 025%，购房人办理转移登记时再交 0.25%
十二、房屋交换
(1) 登记费:住宅 80 元/套;非住宅 550 元
(2) 手续费:住宅 6 元/?(差额部分)，非住宅房屋价值的 1%(差额部分) (3) 查档费:50 元/宗
(4) 契税:交易额低的乙方按双方交易额差价的 4%
pass welding, weld before should be cleaned, after making sure that no defects, and again the next. (13)-(12) when using the multishould be delayed, and should ensure that the welding in the welding process melts to get effective protection of argon gas. pass welding joint should be staggered. (11) Tig welding should be ventilated in advance, expired after welding-fill crater, multi , without any introduction arc welding
on the surface. (10) should ensure that the arc and arc welding of quality, arc shouldaped surface is strictly prohibitedwelded, but each seam continuous welding finish, otherwise again before welding, to preheat the weld. (9) the welding arc scr-welds polished at both ends should be generated. (8) unless the process or inspection required al and(7) to ensure the bottom bead molding well to reduce stress concentration, tack should be a smooth transition to the base mets of no more than 2/3. (6) the tack should ensure good penetration and fusion, and free of porosity, slag and other defects. 15mm, uniform distribution, wall thicknes-3, length should be to 10-should be evenly distributed, there is generally no less than 2he Groove position welds and welding the same welding process should be adopted, by qualified Welders and welding. Tack weld ed by crack. (5) tspot welding, spot welding fittings mat must be placed firmly before, to avoid forced groups to arise, additional stress causthe welding scar on the base metal polished fixed flush to the base metal. (15) the finished weld, welds in e material should be identical to the base metal, and at the time of demolition cards should not damage materials and residuethe weld should be a smooth transition to the base metal and weld both ends ground into slope. (14) card with the welding, th4
(5) 印花税:交换双方各按交换房产的交易额之和的 0.05% (6) 营业税及附加、个人所得税、土地增值税;通个人出售二手住房 十三、担保服务费
(1) 个人购买住房贷款担保:贷款额 0.1%×年计收
) 个人购买商业用房贷款担保:贷款额 0.2%×年计收 (2
(3) 住房抵押贷款担保:抵押额 0.5%×年计收
(4) 商业用房抵押贷款担保:抵押额 0.8%×年计收
十四、担保律师签证费
律师鉴证费:每宗 200 元
十五、房屋测绘费
(1) 住宅用房:1.36/?
(2) 商业楼用房:2.04 元/?
(3) 多功能综合楼用房:2.72 元/?
十六、公证费
(1) 住房房屋买卖和抵押:50?以下的每宗 200 元;50?以上 100?以下每宗 250 元;100?以上每宗 300 元。
(2) 非住宅房屋买卖和抵押:按交易额的 0.3%，不足 300 元的按 300 元收费。
(3) 委托书公证:每宗 300 元。
(4) 继承或赠与公证:按评估价值的 2%收费。
(5) 声明书公证:每宗 300 元。
十七、地名收费
以幢为单位命名楼牌号的 410 元;一幢房屋内单独命名办公用房的每个 260 元;一幢楼房内单独命名临街商业服务用房的每个 130 元;商厦内门市单独命名的每个40 元;新建楼房命名门牌号的每户住宅 5 元。
十八、房屋住宅专项维修资金
48/?
s. (12) when using the multing should be delayed, and should ensure that the welding in the welding process melts to get effective protection of argon gapass welding joint should be staggered. (11) Tig
welding should be ventilated in advance, expired after weldi-ld fill crater, multied, without any introduction arc welding on the surface. (10) should ensure that the arc and arc welding of quality, arc shouaped surface is strictly prohibitwelded, but each seam continuous welding finish, otherwise again before welding, to preheat the weld. (9) the welding arc scr-nd welds polished at both ends should be generated. (8) unless the process or inspection requiredetal a. (7) to ensure the bottom bead molding well to reduce stress concentration, tack should be a smooth transition to the base mess of no more than 2/3. (6) the tack should ensure good penetration and fusion, and free of porosity, slag and other defects15mm, uniform distribution, wall thickn-3, length should be to 10-should be evenly distributed, there is generally no less than 2 the Groove position welds and welding the same welding process should be adopted, by qualified Welders and welding. Tack weld ed by crack. (5)spot welding, spot welding fittings mat must be placed firmly before, to avoid forced groups to arise, additional stress causn the welding scar on the base metal polished fixed flush to the base metal. (15) the finished weld, weldues ithe material should be identical to the base metal, and at the time of demolition cards should not damage materials and resid 3) the weld should be a smooth transition to the base metal and weld both ends ground into slope. (14) card with the welding,pass welding, weld before should be cleaned, after making sure that no defects, and again the next. (1-5
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