Table of Real Estate Transaction Taxes
2015-04-20
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Items
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Charged fees
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Commission Fee
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Turnover tax plus additional fees%
(endorser)
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Individual income tax% (donee)
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Deed tax% (endorsee)
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Consolidated tax% (endorser)
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Stamp tax% (endorsee)
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Land revenue% (endorser)
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Real estate transfer
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Commodity houses
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Economically affordable housing
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Household space
|
2
|
|
0.05
|
|
1.5 yuan/ m2
(endorser)
|
|
|
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Publicly shared space
|
3.00 yuan/ m2
(endorser )
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Residence
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2
|
|
0.05
|
|
3.00 yuan/ m2 (endorser)
|
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Villa and vacation village
|
4
|
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3.00 yuan/m2 (endorser)
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Non-residence
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4 ( (Note ①)
|
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0.5% (endorser)
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Private housing
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Economically affordable housing(Note ②)
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Transfer to an individual
|
1
|
1.05
|
0.05
|
1
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1.50 yuan/ m2
(half divided by the endorser and the endorsee)
|
5.575
(Note③)
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Transfer to an unit
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4
|
1.05
|
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Converted housing (including houses built on the funds collected by the buyers)
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Transfer to an individual
|
1
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1.05
|
0.05
|
1
|
1.50 yuan/ m2
(half divided by the endorser and the endorsee)
|
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Transfer to an unit
|
4
|
1.05
|
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Individually purchased private housing
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1 (Residence)
4 (Villa and vacation village)
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1.05
|
0.05
|
|
6.00 yuan/ m2
(half divided by the endorser and the endorsee)
|
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4(Non-residence)
|
1.05
|
1.3% (half divided by the endorser and the endorsee)
|
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Unit- purchased private housing
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4
(Residence)
|
1.05
|
|
6.00 yuan/ m2
(half divided by the endorser and the endorsee)
|
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4
(Non-residence)
|
1.05
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1.3% (half divided by the endorser and the endorsee)
|
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Self-managed housing
|
Transfer to an individual
|
1 (Residence)
4
(Villa and recreation village)
|
|
0.05
|
|
6.00 yuan/ m2
( half divided by the endorser and the endorsee)
|
|
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4
(Non-residence)
|
|
0.05
|
|
1.3% (half divided by the endorser and the endorsee)
|
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|
Transfer to an unit
|
4
(Residence)
|
|
|
|
yuan/ m2
(half divided by the endorser and the endorsee)
|
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4
(Non-residence)
|
|
|
|
1.3%
(half divided by the endorser and the endorsee)
|
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Others
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Conference
( the unit- confer- to –individual housing will be charged stamp taxes only )
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1 (Residence)
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0.05
|
0.05
|
|
6.00 Yuan/ m2
(half divided by the endorser and the endorsee)
|
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4(Villa and recreation village)
|
0.05
|
0.05
|
|
20
(Note ④)
|
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4
(Non-residence)
|
0.05
|
0.05
|
|
1.3%
(half divided by the endorser and the endorsee)
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