How to calculate the land transfer fee for housing reform in Chengdu?
Taxes and fees payable by the transferor include stamp duty, comprehensive tax, income from listing and transfer of housing reform houses, etc. Stamp duty is paid at 0.05% of the transaction price, and comprehensive tax is paid at 5.55% of the price difference. Individuals who transfer and purchase ordinary houses over 1 year are exempt from comprehensive tax.
The net income from the sale of housing reform houses shall be paid in excess of the progressive proportion. If the sales price is less than or equal to 65438+ 0.3 times the standard house price, the income shall be exempted; If the sales price exceeds the standard house price 1.3 times and is less than or equal to 1.6 times, the income shall be paid at 25%; If the selling price exceeds the standard house price 1.6 times, the income will be paid at 50%.