What types of taxes do real estate development companies have to pay, and what are the tax rates?

The tax items to be paid for real estate projects are the same as those paid by general operating enterprises. Basically, all tax items in China are involved. The more commonly used ones are value-added tax (11%), enterprise income tax (25%), annex tax is about 12% of the amount of value-added tax, land value-added tax (different tax rates are applied to different value-added differences), and individual income tax (different tax rates are applied to different stalls).

The process also involves land use tax (different according to different places), real estate tax (according to different purposes, levied at 12% of the rent for rent, and levied according to the residual value of the property for self-use), and deed tax (ranging from 3% to 5%) in the purchase process. The specific tax rate needs to be asked in more detail, so the question is too general, and you can basically recommend the tax law textbook to you.

Deed tax (the rate varies from place to place, please check local regulations): to be paid when purchasing land.

Stamp duty: to be paid when the contract is signed and the registered capital is injected.

Business tax (5) and land appreciation tax (the pre-levy rate varies from place to place, please check local regulations): the pre-payment shall be paid in advance on a monthly basis when the real estate sales payment is received in advance.

Additional taxes and fees: urban construction tax, education surcharge, the same as business tax, no foreign investment.

Corporate income tax: pre-payment of real estate sales and quarterly prepayment at the end of each quarter (the pre-levy rate varies from place to place, please check local regulations).

Vehicle and vessel use tax: Regulations vary from place to place, please check local regulations.

Land Use Tax: The levy quota varies from place to place, please check the local regulations.

Personal income tax: paid monthly.

Property tax: generally paid quarterly, the deduction standard varies from place to place, please check the local regulations.

The details are as follows: 1. Lingyan bulk business tax: the tax rate is 5%.

2. Urban maintenance and construction tax: The tax calculation basis is calculated and paid according to the actual amount of value-added tax paid, and the tax rate is 7% (% in urban areas (% in suburbs (rural). 3. Education Fee Surcharge:

The basis of tax calculation is calculated and paid according to the median of the actual VAT paid, and the additional tax rate is 3%. 4. Individual income tax: payable individual income tax amount = taxable income applicable tax rate - quick deduction, tax payment should be paid = salary income - 2000 - "three insurances and one housing fund".

5. In addition, there are stamp duty, income tax, real estate tax, land use tax and land value-added tax.

The construction industry calculates and pays taxes, and the main tax is business tax, which is paid according to the method of tax verification

1. Main tax: pay 3% business tax (local tax) according to income

2. Additional taxes and fees (pay local tax).

1) The urban construction tax shall be paid at 7% of the business tax paid (5% for counties and towns and 1% for townships);

2) The education fee surcharge is paid at 3% of the business tax paid;

3) The local education fee surcharge shall be paid at 1% of the business tax paid;

3. Pay 20% personal income tax on the dividends distributed. 4. Pay enterprise income tax at 25% of profits. 5. In addition, there is real estate tax (7% off the original value or 12% of the rent), land use tax, stamp duty, and vehicle and vessel tax.

6. Land Appreciation Tax.

Real estate development enterprises shall pay business tax and urban maintenance.

Construction tax, education surcharge, land value-added tax, stamp duty, enterprise income tax, deed tax, fixed asset investment.

Direction adjustment tax, etc.

1. The adjustment tax on the direction of investment in fixed assets is applied to units and individuals within the territory of China.

Excluding foreign-related enterprises).

A tax levied on investment in fixed assets. The provisions of the adjustment tax items and tax rate table are applicable to the general public.

The tax rate for residential use (including commercial housing) is 5%.

According to the provisions of Guo Shui Fa [1994] No. 216: real estate.

The commercial housing operated by the development company can be paid directly to the tax authorities by the buyer at the applicable tax rate; Tax.

The government agency may also entrust the development company to withhold and pay the payment. The calculation formula is: the amount of taxable investment completed at the applicable tax rate.

2. Business tax: real estate development enterprises engaged in construction projects.

Raw materials used in the project should be included according to the rate.

and other goods and power prices, including turnover, are taxed at the rate of 3% applicable to the construction tax.

When a real estate development enterprise sells immovable property, it shall, after receiving or obtaining the proof of business income (housing payment), pay business tax at the rate of 5% on the full price and off-price expenses according to the tax item of the sale of immovable property. Such as signing with the underwriter.

The contract is sold by its own **, and the real estate development company issues real estate invoices to customers at 5%.

The rate of business tax shall be paid, and the underwriter shall charge the difference or handling fee according to"Service industry - ** industry"Levy business.

Tax. After the expiration of the contract, if the unsold part of the house is acquired by the underwriter, the real estate development company shall buy the house.

Sales revenue by:"Sale of real estate"Business tax is levied at a rate of 5%. The underwriter will resell the property, on the package.

Dealers also press"Sale of real estate"Business tax is levied on the tax item.

3. Urban construction tax and education surcharge: 7% urban construction tax and 3% education tax shall be paid according to the actual business tax paid.

Surcharge for childcare. 4. Stamp duty: When the property rights of units and individuals are transferred, stamp duty shall be paid.

5. Land Appreciation Tax: Land Appreciation Tax is a transfer of state-owned land use rights, above-ground buildings and their attachments.

The amount of appreciation obtained by the unit or individual who obtains income from the transfer of real estate (i.e., the transfer of real estate).

A tax levied at a rate of % and 60%.

6. Enterprise income tax: the balance of the income of real estate development enterprises after deducting costs, expenses and losses.

Corporate income tax is paid at a rate of 33% (including local income tax).

7. Deed tax: At present, the scope of deed tax in China is due to sale, pawn, gift and exchange.

the right to transfer the house. The taxpayer acquires the property rights of land and houses in the form of sale, pawn, gift or exchange.

of the bearers. The deed tax is levied on the property assignee at a certain percentage of the contract property price agreed between the parties.

Disposable taxes. The purpose of collecting deed tax is to protect the legitimate rights and interests of the owner of immovable property. Deed tax (on the house.

In the case of a sale) is based on 3-

5% of the deed tax is levied, which is determined by the provinces, municipalities and districts.

Real estate development enterprises are mainly involved in business tax, and the bulk of the tax is land value-added tax. The tax rates involved are as follows:

1.Business tax: levied according to the sale of the house**, the tax rate is 5%;

2.Land Appreciation Tax: levied according to the value-added rate of the property sold, and the tax rate ranges from 30% to 60% according to the value-added ratio; This tax is complex, because it accounts for a large proportion of enterprise tax revenue, it is relatively related to the financial accounting of enterprises, and the corresponding planning space is also relatively large.

The above two are the main tax-related taxes of real estate enterprises, and the following taxes are generally involved in enterprises, and of course, real estate enterprises will also be involved in taxes

1.Land use tax: levied according to the land area and the level of land developed by real estate enterprises;

2.Three additional taxes: that is, urban construction tax, education surcharge and local education surcharge, the tax rate and tax calculation basis are written very clearly by the students upstairs, and it is recommended to refer to it, however, I need to remind the landlord that the so-called business tax rate of 3% upstairs is very wrong, and real estate development enterprises are levied business tax according to the sales of real estate, and the tax rate is 5%.

The above three are the taxes that enterprises will inevitably be involved, and the following taxes are the taxes that enterprises may be involved:

4.Corporate income tax: 25% of the profit, of course, if the enterprise loses money, this part does not need to be paid.

5.Real estate tax: This part of the tax refers to the tax that the enterprise needs to pay according to the real estate accounted for by fixed assets, which is 70% of the original value of the real estate multiplied by 12% per thousandth.

Real estate projects developed by enterprises are not included in the scope of taxation, as for why, because real estate projects developed by real estate are the inventory of enterprises, not fixed assets. In addition, if the business does not own its own property, it does not need to pay. If the enterprise rents out the house, it needs to pay the property tax according to the rental income, the tax rate is 12%.

Real estate development enterprises generally do not undertake the construction of construction projects, so they generally do not involve the 3% construction business tax. Here I would like to appeal to you to be responsible when answering questions, you can answer what you are not asking, at least for the person who asked the question, this can still be screened, but if you give a wrong answer, the consequences will be very serious.

1.5% of sales tax, advance receipts or sales proceeds

2.The urban construction tax and education fee surcharge shall be paid at the rate of % of the business tax respectively.

3.Land appreciation tax shall be paid in advance at 1% of the advance receipt or sales revenue, and shall be liquidated after the completion of the project, and shall be paid at 30-60% of the value-added amount.

4.Land use tax is paid according to the area of occupied land (the tax rate varies from place to place, ranging from 2 to 16 yuan per square meter).

5.The real estate tax shall be paid at 7% off the original value of the property for self-use.

6.Stamp duty shall be paid at different tax rates such as material purchase and sale contracts, construction contracts, and housing sales contractsCorporate income tax is paid at 25% of the taxable income. Advance receipts shall be adjusted according to the taxable income rate stipulated by the tax regulations to increase the taxable income.

In addition, there is a surcharge on local education fees, river fees, and taxes on the use of vehicles and vessels.

1. Business tax on the sale of immovable property, with a tax rate of 5% (calculated on the basis of sales revenue);

2. Urban construction tax.

The tax rate is 7% (calculated as business tax, 1% in townships, 5% in towns, and 7% in cities above the county seat);

3. Educational surcharge.

The tax rate is 3% (calculated as business tax);

4. Local education surcharge.

The tax rate is 1-2% (calculated based on business tax, whether it is levied is subject to the regulations of each province);

5. Stamp duty.

The tax rate is calculated on the basis of sales revenue);

6. Land Appreciation Tax.

The tax rate is 30%-60% (the tax is calculated based on the value-added part of the sales revenue after deducting the cost and land cost, and the tax calculation is more complicated);

7. Enterprise income tax.

The tax rate is 25% (calculated based on the annual profit of the enterprise, which is difficult to calculate);

What taxes should real estate developers pay?

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Real estate development companies involve many aspects, so there will be many types of taxes, and then I will talk about the main types of taxes involved in real estate development enterprises. The types of taxes involved are: business tax, urban construction tax, education surcharge, land value-added tax, real estate tax, stamp duty, enterprise income tax, individual income tax and deed tax.

Separate tax rates: 5% for business tax. Deed tax 4%. Stamp duty. Land Appreciation Tax. The land use tax is calculated according to the actual local situation. Vehicle purchase tax of 10%. Corporate income tax is calculated based on the actual situation of the company.

Taxation is the most important form of revenue for the state's public finance. The essence of taxation is a special distribution relationship formed by the state to participate in the distribution of national income and compulsorily obtain fiscal revenue by virtue of public power and in accordance with the standards and procedures prescribed by law in order to meet the public needs of society. It embodies a specific distribution relationship between the state and taxpayers in the distribution of benefits from collection and taxation under a certain social system.

Taxation refers to a means for the state to obtain fiscal revenue free of charge in accordance with legal standards in order to realize its functions, and it is a specific distribution relationship formed by the state participating in the distribution and redistribution of national income by virtue of political power.

The main types of taxes involved in real estate development enterprises include business tax, urban construction tax, education surcharge, land value-added tax, real estate tax, stamp duty, enterprise income tax, individual income tax and deed tax.

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1. Basic taxes:

1. Business tax shall be paid at 5% of business income;

2. The urban construction tax shall be paid at 7% of the business tax paid;

3. The education fee surcharge shall be paid at 3% of the business tax paid;

4. The local education fee is paid at 2% of the business tax paid;

5. LAT shall be paid according to the value-added amount of the income from the transfer of real estate after deducting the amount of the specified items (if the value-added amount does not exceed the % of the deducted items and exceeds 200%, different tax rates such as 30%, 40%, 50% and 60% shall be applied respectively);

6. Stamp duty: the construction and installation contract shall be decaled according to 3/10,000 of the contract amount; The purchase contract is decaled at 5/10,000 of the purchase and sale amount; The account book shall be paid at the rate of 5 yuan (when it is activated every year); The annual payment shall be 5/10,000 of the sum of the "paid-in capital" and the "capital reserve" (the full amount shall be paid in the first year, and the additional part shall be paid annually thereafter);

7. The urban land use tax shall be paid according to the actual occupied land area (the regulations vary from place to place, xx yuan square meters);

8. The real estate tax shall be paid at 70%* of the original value of the self-owned real estate;

9. Vehicle and vessel tax shall be paid according to the vehicle (the regulations are different in various places, and the tax amount is different for different models, xx yuan);

10. The enterprise income tax shall be paid at 25% of the taxable income (adjusted profits) (calculated in 2007: 18% within 30,000 yuan, 27% from 30,000 yuan to 100,000 yuan, and 33% above 100,000 yuan);

11. Pay wages and withhold individual income tax.

Except for the enterprise income tax paid to the state tax after January 1, 2002, all other taxes are declared and paid to the local taxation bureau.

2. Deadline for tax returns.

1. Business tax, urban construction tax, education surcharge and individual income tax are equal to the deadline for payment within 10 days of the following month;

2. Within 15 days after the enterprise income tax quarter (if the local tax authority confirms that the payment is made on a monthly basis, the 10th of the following month) is the deadline for payment, and the deadline for final settlement is 4 months;

3. Real estate tax, urban land use tax, vehicle and vessel tax, etc., shall be paid within the prescribed time limit of the local tax authorities (generally twice a year in different places).

4. On the last day of payment within the time limit, if it encounters a rest day, it will be postponed by one day; In the event of a long holiday (Spring Festival, Friday.

1. 11 sections), which will be postponed accordingly according to the rest day;

5. Late fees will be charged at 5/10,000 per day;

6. If the tax authorities order the payment to be made within the time limit, the tax authorities may impose a fine.