Buyer: house price 1.5% deed tax and 0.05% stamp duty; Seller: 5.5% business tax shall be paid for the property less than five years, and it shall be exempted for five years; Taxable amount = taxable income × 20%. 1.3. Original and photocopy of the ID card and household registration book of the applicant and spouse (if the applicant and spouse are not registered in the same household, a marriage certificate shall be attached). 2. Purchase agreement and second-hand housing property certificate. 3. 1 Original and photocopy of advance payment receipt for 30% or more of the house price. 4. Proof of the applicant's family income and related assets, etc. Housing transfer refers to the registration in the real estate trading center when the original owner transfers the ownership of the house to the new owner when the house is bought, sold or donated.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax Article 1 Where the ownership of land and houses is transferred within the territory of People's Republic of China (PRC), the units and individuals undertaking deed tax shall pay the deed tax in accordance with the provisions of these Regulations. Article 2 The term "transfer of ownership of land and houses" as mentioned in these Regulations refers to the following acts: (1) transfer of the right to use state-owned land; (two) the transfer of land use rights, including sale, gift and exchange; (3) buying and selling houses; (4) Housing donation; (5) Housing exchange. The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of rural collective land contractual management right.