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Apartment for Residence |
Villa |
Purchaser |
Seller |
Purchaser |
Seller |
Deal fee |
Gross size*2.5 |
Gross size*2.5 |
Gross size*2.5 |
Gross size*2.5 |
Registration fee for deal |
100yuan |
/ |
100yuan |
/ |
Registration fee for mortagage |
200yuan |
/ |
200yuan |
/ |
Plan fee |
65yuan |
/ |
65yuan |
/ |
Notarization fee |
Sales amount*0.3% |
Sales amount*0.3% |
Sales amount*0.3% |
Sales amount*0.3% |
Deal tax |
Sales amount*1.5%(Normal) |
/ |
Sales amount*1.5%(affiliation) |
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Sales amount*3%(non-normal) |
Sales amount*3%(alone) |
Contract Stamp tax |
Sales amount*0.05% |
Sales amount*0.05% |
Sales amount*0.05% |
Sales amount*0.05% |
Lisence Stamp tax |
5yuan |
/ |
5yuan |
/ |
Sales tax |
/ |
See remark |
/ |
/ |
Sum tax |
/ |
/ |
/ |
Sales amount*5% |
Income tax |
/ |
Sales profit*20% |
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Sales profit*20% |
Land-value tax |
/ |
/ |
Sales amount*3% |
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Remarks:
(1) All charges above are based on apartment.
(2) Sales tax charge 5.5% of the sales amount within 5 years after deal£»exempt after 5 years.
(3) If non countable profit, income tax is calculated on 1% of the sales amount for the normal apt. Or 2% for the non-normal house.
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