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