What are the taxes and fees for second hand shop transactions, and taxes on second hand shop transac

The shop façade belongs to commercial real estate, which is relatively simple, and the transfer tax of the shop façade is mainly 3% of the contract amount of the deed tax and the contract stamp duty. If you buy a second-hand shop, you will need to pay a transaction fee for the next home. The tax calculation for the sale is more complicated.

Taxes paid by the buyer:

1. Real estate transaction fee: 3 yuan per square meter.

2. Housing registration fee: 550 yuan (10 yuan per additional certificate).

3. Stamp duty on warrants: 5 yuan.

4. Stamp duty: the property price of the house.

5. Deed tax: 3% of the transaction price (or appraisal price).

Taxes paid by the seller: When the seller **, the store has to pay the following taxes regardless of the age:

1. Real estate transaction fee: 3 yuan per square meter.

2. Stamp duty: the property price of the house.

3. Land Appreciation Tax:

a. If you can buy a house, the LAT = [transfer income - price (plus 5% per year) - relevant taxes] applicable tax rate.

b. If you can't provide a start-up house purchase**, LAT = (transfer income - transfer income 90%) 30%.

4. Individual income tax:

According to the actual levy, it is 20% (transfer income - original value of the property - reasonable expenses), and the approved collection is transfer income.

Transfer income - original value of the property - reasonable expenses equal to the net personal income.

5. Business tax and additional tax:

a. If you can buy a house at the beginning, it is (transfer income - price).

b. If you can't provide a start-up, it's the transfer income.

c. The tax is the difference.

6. Land transfer fee:

For commercial buildings, 35% of the benchmark land price of the grid point shall be charged;

Commercial frontage parcels in the commercial route price section will be charged 10% of the route price;

Office buildings are charged at 30% of the base land price of the grid point.

7. Deed tax on land transfer:

It will be levied at 3% of the price of the land transfer fee this time.

What are the transaction costs of second-hand shops?

1. Deed tax, 3% charged; As long as it is a commercial property, it is not limited to second-hand shops of a commercial nature in the form of bottom merchants, hotels, office buildings, etc., which are subject to 3% deed tax; Of course, this is a tax on both sides, and in general, it can also be paid by the buyer;

Second, the assessment fee is about about;

This is a common practice, and some areas will also charge an appraisal fee, and all second-hand real estate transactions will have an appraisal**; Moreover, all taxes and fees are related to the appraised price, especially for commercial buildings; Deed tax, appraisal fee, difference tax, value-added tax, individual income tax, etc., should be linked to the assessment tax, which is very important; This cost, the buyer pays more, of course, it can also be negotiated and implemented;

the third is personal income tax, which is charged at 20% of the difference; What does it mean, it is the appraisal price, minus the original price, multiplied by 20% is the individual tax, unlike the residential property can be charged 1%, or the difference, and there is the only requirement for full five; Commercial shops, which must be paid, cannot escape;

Fourth, value-added tax, generally around;

This one has an algorithm, which is probably in a range in between, and it is also the tax charged for the value-added part; Calculation formula, VAT = total price (15%) x 5% = tax amount; Of course, there is also a surtax, which is about 12% of the VAT amount, which is the total VAT amount;

5. Land value-added tax, between 30-60%, the larger the difference, the higher the tax rate;

How to calculate this tax amount, the appraisal price minus the original price, multiplied by the tax amount, is the land value-added tax; Note: If the land is allocated, there is a basic land price multiplied by 30% of the land transfer fee, and there is no nature of the transfer;

6. Other tax rates;

Stamp duty, measurement fee of 2 yuan per square meter, transaction fee of 8-16 yuan, all possible, you have to consult the local real estate management transaction department, certificate production fee, loan and 5% loan amount insurance premium, etc.;

For the purchase and sale of second-hand shops, according to the different circumstances of the two parties to the transaction, the specific tax details are as follows: 1. Deed tax: (generally paid by the buyer, unless otherwise agreed by both parties) Pay at 3%; 2. VAT:

Generally, it is paid by the seller, unless otherwise agreed by both parties) The difference between the shops is paid, and the calculation formula is: (last purchase ** - now ****) * tax rate; 3. Individual income tax :(generally paid by the seller, unless otherwise agreed by both parties) The shop shall pay according to the difference, and the calculation formula is:

Last purchase**invoice amount—now **** invoice amount) tax rate 20%; 4. Land tax: (generally borne by the seller, unless otherwise agreed by both parties) Non-ordinary residential within 3 years: total housing transaction amount, 3 to 5 years:

The total amount of housing transactions, 5 years or more: exempt 5. Other fees are relatively few: Transaction fees:

10 yuan square number of square houses (50% borne by both parties to the transaction); Real estate ownership certificate cost: 80 yuan for one certificate; A total of 20 warrants (borne by the buyer); Appraisal fee: 5/1000 of the total amount of the appraisal (bank loan needs to be paid by the buyer); Mortgage production cost:

100 yuan (bank loan needs to be paid by the buyer); Notarization fee: 300 yuan (if you can't handle it in person, you need to handle this business fee).

Second-hand shop transactions need to pay the following tax items:

Seller: VAT payable = total transaction price (1+5%) 5% additional tax payable = 12% VAT payable

Income tax payable = (total transaction price - total purchase price - reasonable cost) 20% buyer: deed tax = total transaction price (1+5%) 4%, both parties pay 5/10,000 of the stamp duty on the contract.

1. The tax paid by the buyer: the buyer's deed tax is 3% of the transaction price. In addition, the transaction fee is 5 yuan square meters, the stamp duty is the transaction price, and the property right registration is 550 yuan.

3. Individual income tax: the tax is 20% of the net income, and the tax is calculated at 1% of the transfer income if the purchase ticket is not provided.

Do the math how much it will cost you to renovate your home

Wangpu is like a cash cow, one shop feeds three generations. Everyone wants to buy a good shop, but when buying a second-hand shop, there are many problems that need to be paid attention to. Buying a second-hand shop is subject to buying and selling taxes, so how much is the buying and selling tax for second-hand shops?

What are the problems to pay attention to when buying a second-hand shop? Let's take a look.

1. Taxes and fees on the sale and purchase of second-hand shops.

1. The sales tax of second-hand shops includes personal income tax and business tax that sellers need to pay. Buyers are required to pay deed tax and stamp duty, as well as the cost of the property title deed and the title registration fee of the house, as well as land appreciation tax.

2. If the seller's house has been purchased for more than two years, then the seller does not need to pay personal income tax and business tax. Generally speaking, the fees that second-hand shops need to pay are about 1,000 to 3,000 yuan. The difference in the middle is mainly determined by the total value of your house and the area of your house.

Second, the problems to pay attention to when buying second-hand shops.

1. Before buying a second-hand shop, you should conduct a field inspection of the shop and carefully evaluate it to see if the store is worth buying. Also budget for the rate of return on the rent, and if necessary, ask a professional appraiser to conduct an on-site assessment.

2. The value of the shop will be directly affected by the surrounding environment, so it is necessary to go to the planning department to understand the location of the shop and whether there is any new plan, otherwise it will affect the success or failure of your investment.

3. In the contract for the purchase of shops, it is necessary to draw up a compensation method for breach of contract. Avoid future violations, or certain risks, resulting in the shop not being able to operate normally, or there is no way to obtain business qualifications.

4. When buying a second-hand shop, there are many types of taxes and fees that need to be paid. If you don't find out about these taxes, you're likely to lose. Therefore, it is best to stipulate in the contract which taxes and fees are borne by the original owner.

Summary: How much is the tax on the purchase and sale of second-hand shops? What are the problems to pay attention to when buying a second-hand shop?

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Legal analysis: (1) Seller: VAT payable = total transaction price (1+5%) 5%, additional tax payable = VAT payable 12%, income tax payable = (total transaction price - total original purchase price - reasonable cost) 20%.

2) Buyer: deed tax = total transaction price (1+5%) 4%, both parties pay 5/10,000 of the contract stamp duty.

Legal basis: Deed Tax Law of the People's Republic of China

Article 3 The deed tax rate is 3 to 5 percent. The specific applicable tax rate of deed tax shall be proposed by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range of tax rates specified in the preceding paragraph, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the People's Congress for the record.

Article 4 The basis for calculating the deed tax (1) the transfer of land use rights, the sale and purchase of houses, and the transaction determined by the contract for the transfer of land and house ownership, including the price corresponding to the goods and other economic benefits that should be delivered; (B) the exchange of land use rights, housing exchanges, for the exchange of land use rights, housing ** difference; (3) The donation of land use rights, housing gifts and other acts of transferring land and housing ownership without ** shall be approved by the tax authorities in accordance with the law with reference to the land use rights and the market for housing transactions. If the difference between the transaction and the swap declared by the taxpayer is obviously low and there is no justifiable reason, the tax authorities shall verify and approve it in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

The taxes and fees that buyers need to pay for buying and selling second-hand shops are: real estate transaction fee: 3 yuan square meter, house registration fee:

550 yuan, warrant stamp duty: 5 yuan, stamp duty: house round to property price, deed tax:

The transaction price (or appraisal price) is 3%.

The taxes and fees to be paid by sellers of second-hand shops are: real estate transaction fee of 3 yuan per square meter, stamp duty: house property price.

According to Article 4 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax, the annual tax amount per square meter of land use tax is as follows:

1) 30 yuan for large cities;

2) Medium-sized cities to 24 yuan;

3) 18 yuan for small cities;

4) County seats, organized towns, industrial and mining areas to 12 yuan.

Second-hand shop sales taxes are: stamp duty, deed tax, handling fees, personal income tax, etc., in specific cases, it is also necessary to carry out legal identification according to the actual ** of different shop sales, and the two parties to the transaction can sign the relevant contract to make legal determinations to avoid the wrong application of law.

Classification of real estate transactions.

First of all, according to the different forms of transactions, it can be divided into real estate transfer, real estate mortgage, and real estate leasing.

Secondly, according to the different land rights in the object of the transaction, it can be divided into the transaction of state-owned land use right and its above-ground real estate and the transaction of collective land use right and its above-ground real estate. Most of the current laws on the latter prohibit or restrict their transactions, so in our country, generally speaking, real estate transactions only refer to the former. The former can also be further classified according to the nature of the transfer or allocation of land use rights.

Third, according to the degree of restriction on the object of the transaction, it can be divided into restricted transactions (such as transactions on the allocation of land use rights and their above-ground properties, transactions with welfare housing and the land use rights they occupy, etc.) and non-restricted transactions (such as transactions on commercial housing).

Fourth, according to the different conditions of the transaction object, it can be divided into simple land use right transactions, real estate option transactions and real estate current rights transactions.

Legal basis

Provisional Regulations of the People's Republic of China on Urban Land Use Tax

Article 4 The annual tax amount per square meter of land use tax is as follows:

1) 30 yuan for large cities;

2) Medium-sized cities to 24 yuan;

3) 18 yuan for small cities;

4) County seats, organized towns, industrial and mining areas to 12 yuan.

Hello, the transaction taxes and fees of second-hand shops include deed tax, value-added tax, land value-added tax, individual income tax, land transfer fee and land deed tax.

1. Calculation and collection method of deed tax: (transaction price - value-added tax (excluding surcharge)) 3%.

2. Calculation and collection of VAT:

Provide invoice: (Transaction price (1+5%) Initial invoice price) 5% = VAT.

Urban Maintenance and Construction Tax: VAT 7%.

Education surcharge: VAT 3%.

Local education surcharge: VAT 2%.

Invoices are not provided:

Transaction price (1+5%) 5% = VAT.

Urban Maintenance and Construction Tax: VAT 7%.

Education surcharge: VAT 3%.

Local education surcharge: VAT 2%.

3. Calculation and collection method of LAT

Invoice provided: Transaction price (1+5%) Initial invoice price (plus 5% per year) Relevant taxes] Applicable tax rate.

The applicable tax rate is based on the four-level progressive formula of LAT level:

Value-added amount: Transaction price (1+5%) Initial ticket price (plus 5% per annum) Relevant taxes.

Deductions: Initial ticket price (plus 5% per year) + relevant taxes.

Value-added Deduction = Percentage.

If the value-added amount does not exceed 50% of the amount of the deductible item: 30% of the value-added amount = tax.

If the value-added amount does not exceed 50% but does not exceed 100% of the amount of deductible items: 40% of the value-added amount 5% of the deductible items = tax.

If the value-added amount does not exceed 100% of the amount of deductible items but does not exceed 200%: 50% of the value-added amount Deductible items 15% = tax.

If the value-added amount exceeds 200% of the amount of deductible items: 60% of the value-added amount 35% of the deductible items = tax.

Invoices are not provided:

Sold Price (1+5%) 5%.

Note: The relevant taxes include 1The land transfer fee for this transaction is 2Land Deed Tax 3Replacement cost price 4Additional 5Stamp Duty 5Get started with the tax payment certificate of the deed of purchase (the original certificate must be provided).

4. The calculation and collection method of individual income tax.

Provide invoices: (transaction price, initial ticket price, deductible items) 20%, deductible items: 1, value-added surcharge 2, deed tax 3, stamp duty 4, land value-added tax.

No invoice provided: Transaction price (1+5%)

5. The method of calculating and collecting the land transfer fee.

The Housing Management Exchange will send a letter to the Land Use Development Center to obtain the appraisal price: 40% of the appraisal price

Paid can be exempted.

6. The method of calculating and collecting land deed tax.

The land transfer fee is 3%.

The land transfer fee paid can be exempted.