Detailed calculation of land transaction tax

1. Business tax and surcharge (transferor):

1. Pay 5% business tax according to the difference between the transfer price and the purchase price.

2. Pay 7% urban construction tax and 3% education surcharge according to the business tax paid.

2. Stamp duty and deed duty (both sides):

1. Stamp duty paid according to the amount contained in the property right transfer document (contract).

2. Pay 3% of the deed tax (5% in some places) according to the transaction ** (contract).

3. Land Appreciation Tax (Transferor):

1. The LAT shall be paid according to the value-added amount of the income obtained after deducting the amount of the deducted items in accordance with the regulations.

2. Prescribed deduction items: the amount paid for obtaining land use rights; the cost and expense of developing the land; Taxes related to the transfer of real estate, etc.

3. The tax rate is determined in four levels: the part of the value-added amount that does not exceed 50% of the amount of the deducted item is taxed at 30%; If the value-added amount exceeds 50% to 100% of the amount of the deductible item, the tax rate is 40%; If the value-added amount exceeds 100% to 200% of the amount of the deducted items, the tax rate is 50%;

Buyer: 1. Deed tax: transaction price or appraisal price (whichever is higher) The tax rate for commercial buildings or buildings larger than 144 square meters is 3%)

2. Transaction service fee: construction area (square meter) 3 yuan.

3. Transaction stamp duty: transaction price or appraisal price (whichever is higher) 0 05%

4. Property right transfer registration fee: 50 yuan (10 yuan for each additional person, 80 yuan for the buyer).

Seller: 1. Transaction service fee: construction area (square meter) 3 yuan.

2. Stamp duty on transactions: transaction price or appraisal price (whichever is higher) 0 05%

3. Land transfer fee: 1% of the transaction price or appraisal price (whichever is higher).

4. Distressed housing: 1% of the transaction price or appraisal price (whichever is higher).

5. Commercial housing: the land transfer fee is 3% of the benchmark land price, and the construction area of the unpaid land transfer fee.

6. Apportioned costs: Transaction price Total area Apportioned area 10% (below 10th floor) Transaction price Total area apportioned area 20% (above 10th floor).

7. Individual income tax: 1% of the transaction price or appraisal price (whichever is higher) (exempted if the house has been used for five years and is the only living house).

8. Business tax and additional tax: the transaction price or appraisal price (whichever is higher) The real estate certificate or the deed tax payment certificate at the time of purchase is less than five years).

You mean Land Appreciation Tax, right? How do you call you for three pages of things in the tax law book? . .

The calculation ratio of land sales tax is: the deed tax is 3 of the approved amount of the transaction ** or market **; Stamp duty is the amount of the contract to do the key rubber 0 05; The business tax is the difference between the concession price and the purchase price5; Urban construction tax is business tax7; Business tax plus pure side education fee3.

Notice on Several Policy Issues Concerning Business Tax》 Article 3 The balance of all income obtained from the transfer of land use rights minus the original price of the purchase or transfer of land use rights shall be the turnover of all the income obtained from the transfer of land use rights, and the business tax shall be levied at a rate of 5%.

According to Article 3 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax (promulgated by Order No. 483 of the People's Republic of China), the land use tax shall be calculated and levied on the basis of the land area actually occupied by the taxpayer, and shall be calculated and levied in accordance with the prescribed tax amount.

It is calculated as follows:

The amount of urban land use tax payable = the actual occupied area of taxable land and the applicable unit tax.

The urban land use tax adopts a fixed tax rate, that is, the tax amount with a range of differential taxes is adopted, and the annual tax payable per square meter of land use tax is stipulated according to large, medium and small cities, county seats, organized towns, and industrial and mining areas. The specific criteria are as follows:

1) Large city yuan to 30 yuan.

2) Medium-sized cities to 24 yuan.

3) Small city yuan to 18 yuan.

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

Large, medium and small cities are divided according to the number of non-agricultural official household registrations registered with the public security department, and according to the standards stipulated by the bureau bank in the "Urban Planning Regulations" promulgated by the People's Republic of China. Those with a population of 500,000 or more are considered large cities; Medium-sized cities with a population of between 200,000 and 500,000 and small cities with a population of less than 200,000.

The people of all provinces, autonomous regions and municipalities directly under the Central Government may determine the applicable tax range in the areas under their jurisdiction within the prescribed tax range according to the municipal construction situation and the degree of economic prosperity. In economically backward areas, the applicable tax rate of land use tax may be appropriately reduced, but the reduction shall not exceed 30% of the minimum tax amount specified above. The applicable tax standard in economically developed areas may be appropriately increased, subject to the approval of the Ministry of Finance.

Land use tax refers to a tax levied by units and individuals using land within the scope of cities, county seats, organized towns, industrial and mining areas, based on the actual area of land occupied, and levied by the taxation authorities where the land is located in accordance with regulations. Since the land use tax is only levied in cities above the county seat, it is also called urban land use tax.