How to pay the transfer fee of real estate enterprises

Legal analysis: The transfer fee for selling a house mainly includes deed tax, business tax, personal income tax, stamp duty, land value-added tax, real estate transaction tax, registration fee, and transaction appraisal fee. The specific calculation method is as follows:

2.Business tax (paid by the buyer): The tax rate is levied, and individuals who purchase ordinary residential buildings for more than 2 years (including 2 years) are exempt from business tax.

3.Personal income tax (paid by the buyer): Individual income tax payable = tax accrual** 1% (or %)4

Stamp duty (buyer and seller): For home buyers, the rate of stamp duty is the value of the tax payable by the home buyer**. 5.

Land Appreciation Tax: Amount of Land Appreciation Tax Payable = Tax Calculation** Approved Collection Rate. 6.

Real estate transaction fee: The real estate transaction fee for newly built commercial housing is charged at 3 yuan square meter, which is borne by the transferor. The real estate transaction fee for affordable housing is halved and is borne by the buyer.

In other cases, the real estate transaction fee will be charged at 6 yuan per square meter, and both parties shall bear 50%. 7.Registration Fee:

The fee for individual housing registration is 80 yuan per piece; The registration fee for non-residential housing is 550 yuan per piece, including the production cost of the "Housing Ownership Certificate" and the "Land Use Right Certificate". 8.Transaction Evaluation Fee:

If the assessment result is charged for the part below 1 million, the above part.

Legal basis: "Slippery Elimination of the Implementation of the Enterprise Income Tax Law".

Article 57 The term "fixed assets" as mentioned in Article 11 of the Enterprise Income Tax Law refers to the non-monetary assets held by an enterprise for the purpose of producing products, providing labor services, leasing or operation and management, and having been used for more than 12 months, including houses, buildings, machinery, machinery, means of transportation and other equipment, appliances and tools related to production and business activities.

Article 58 The tax basis of fixed assets shall be determined in accordance with the following methods:

1) For the purchased fixed assets, the purchase price and the relevant taxes and fees paid, as well as other expenses directly attributable to the assets to achieve their intended use, shall be the basis for taxation;

2) For fixed assets that are self-constructed, renovated and wide-built, the expenses incurred before the completion and settlement shall be the basis for taxation;

3) For fixed assets under financial lease, the total amount of payment agreed in the lease contract and the relevant expenses incurred by the lessee in the process of signing the lease contract shall be the basis for taxation, and if the total amount of payment is not stipulated in the lease contract, the fair value of the assets and the relevant expenses incurred by the lessee in the process of signing the lease contract shall be the tax basis;

4) For fixed assets with surplus, the tax basis shall be the full replacement value of the same type of fixed assets;

5) For fixed assets acquired through donations, investments, exchange of non-monetary assets, debt restructuring, etc., the fair value of the assets and the relevant taxes and fees paid shall be the basis for taxation;

6) For the reconstructed fixed assets, in addition to the expenditures specified in Article 13 (1) and (2) of the Enterprise Income Tax Law, the tax basis shall be increased by the reconstruction expenses incurred in the process of reconstruction.

Summary. Pro-<>

We'll be happy to answer your questions. Generally speaking, the transfer fee charged by the enterprise should be recorded according to the non-operating income, and the specific operation steps are as follows: (1) Cash bank registration:

Carry out cash or bank collection transactions and credit the transfer fee collected by the customer to the cash or bank account; (2) Registration vouchers: fill in the accounting vouchers on the non-operating income account, debit the account to the accounts receivable, and credit to the non-operating income; (3) Carry-forward profit and loss account: carry forward the balance of the non-operating income account to the profit account of the current year; (4) Register and seal accounts

Seal the balance of the accounts receivable account, register the vouchers, debit the accounts receivable, and credit the accounts receivable to the current year's profit. In addition to this, enterprises also need to complete the declaration of financial statements and tax returns on time in accordance with local financial management regulations. <>

How to record the transfer fee charged by the enterprise production and housing enterprises.

Dear <> will be happy to answer for you. Generally speaking, the transfer fee charged by the enterprise should be recorded according to the non-operating income, and the specific operation steps are as follows: (1) Cash bank registration:

Conduct cash or bank collection transactions and credit the transfer fee collected by the customer to the cash or bank account; (2) Registration vouchers: fill in the accounting vouchers on the non-business income account of Yingxiaochen, debit the account to the accounts receivable, and credit the account to the non-business income of the business and the business; (3) Carry-forward profit and loss account: carry forward the balance of the non-operating income account to the profit account of the current year; (4) Register and seal accounts

Seal the balance of the accounts receivable account, register the vouchers, debit the accounts receivable, and credit the accounts receivable to the current year's profit. In addition to this, enterprises also need to complete the declaration of financial statements and tax returns on time in accordance with local financial management regulations. <>

What about the seniority fee and buyout money charged?

Dear [happy Bu shout] glad to answer for you. Answer: 1. The recording of seniority expenses:

First of all, for the seniority fee collected by the enterprise, it should be recorded as accounts receivable, that is, a bookkeeping is added under the accounts receivable account to record the amount of seniority fee; Secondly, add a bookkeeping under the cash account to record the amount of seniority expenses to reflect the cash outflow. 2. Accounting of buyout money: First of all, the buyout money collected by the enterprise production and housing enterprise should be recorded as prepaid accounts, that is, an account should be added under the prepaid accounts account, and Yanqing should be credited to the amount of buyout money; Secondly, add a bookkeeping under the cash account to record the amount of the buyout to reflect the cash outflow.

Supplement: 1. The seniority fee and buyout money collected by Qidong Key Industry should be registered in a timely manner and processed in a timely manner, so as not to affect the accuracy and reliability of the financial statements of Yuchun Enterprise. 2. The income tax on seniority fees and buyout money collected by enterprises and real estate enterprises can refer to Article 46 of the Enterprise Income Tax Law of the People's Republic of China, and pay enterprise income tax at the relevant tax rates in accordance with the relevant tax regulations.

Summary. Pro-<>

We'll be happy to answer your questions. The transfer fee shall be based on income as the main account, and the specific way of recording is as follows:1

According to the business characteristics of the enterprise, add a sub-account of transfer fees under other accounts receivable or accounts receivable, and the transfer fee collected will be credited to this sub-account when entering the account; 2.According to the business characteristics of the enterprise, a new transfer fee account is added, and the transfer fee collected will be credited to this account when it is recorded; 3.The transfer fee collected can be credited to other business income accounts, which can be determined according to the actual business situation of the enterprise;

How to record the transfer fee charged by the enterprise production and housing enterprises.

Dear <> will be happy to answer for you. The transfer fee should be based on income as the main account, and the specific accounting method is as follows: 1

According to the characteristics of the enterprise's business, a sub-account of transfer fee is added under other accounts receivable or accounts receivable, and the transfer fee collected is credited to this sub-account when it is recorded; 2.According to the business characteristics of the enterprise, a new transfer fee account is added, and the transfer fee collected will be credited to this account when it is entered into Gao's account; 3.The transfer fee collected can be credited to other business income accounts, which can be determined according to the actual business situation of the enterprise;

In the process of accounting drafts, it is necessary to cooperate with the business characteristics of the enterprise, and determine the accounting account, the amount of the accounting, as well as the customer, the receiving bank and other information according to the actual situation of the transfer fee, so as to ensure the accuracy and completeness of the financial accounting records. <>

What are the taxes and fees charged on other business income?

What is the tax rate? According to the "Enterprise Income Tax Law of the People's Republic of China", the taxes and fees collected on other business income are: 1. Enterprise income tax

According to Chinese tax law, the corporate income tax rate is 25%. 2. Consumption tax: According to China's tax law, the consumption tax rate is generally 3%, which can be adjusted to 5% under certain circumstances.

3. Business tax: According to China's tax law, the tax rate of business tax is generally 3%, which can be adjusted to 5% under certain circumstances. 4. VAT:

According to Chinese tax law, the VAT rate is generally 17%, which can be adjusted to 13% or 11% under certain circumstances. 5. Urban maintenance and construction tax: According to China's tax law, the tax rate of urban maintenance and construction tax is generally 5%, which can be adjusted to 3% or 1% under certain circumstances.

6. Local education surcharge: According to China's tax law, the tax rate of local education surcharge is generally 3%, which can be adjusted to 2% or 1% under certain circumstances. 7. Stamp duty:

According to China's tax law, the rate of stamp duty is generally high, which can be adjusted to or no tax under certain circumstances.