How much tax is paid on the sale of office buildings, and what taxes are paid on the sale of office

Taxes and fees are listed below

VAT: Value Added Portion (Selling Price - Acquisition**), Stamp Duty: Transaction Price, Land Appreciation Tax:

The tax rate is 30% for the part where the value-added amount does not exceed 50% of the amount of the deducted items. The tax rate is 40% for the part of the value-added amount that exceeds 50% of the amount of the deducted items but does not exceed 100% of the amount of the deducted items.

1. The calculation of the tax payable for office building rental is complicated, involving a total of 6 types of taxes, the details are as follows: business tax: 5% urban construction tax on rent:

7% of business tax education surcharge: 3% of business tax local education surcharge surcharge: 1% of business tax property tax:

2. The payment of fees for office buildings is divided into buyers and sellers, and sellers: business tax. 5% of the total transaction amount and the relevant surcharge; Personal income tax.

Transaction amount - original value - related fees) * 20%; Land Appreciation Tax. The calculations are complex. Not detailed; Stamp duty.

5/10,000 of the transaction amount: deed tax. 4% deed tax is paid on non-residential basis.

3. ** The office building shall be subject to business tax according to the sales of immovable property, and the tax rate shall be 5%.According to the first article of the Provisional Regulations on Business Tax, the taxable turnover of a taxpayer shall be all the prices and off-price expenses charged by the taxpayer from the other party for tax-related services.

1. Only 3% of the deed tax is paid for the purchase of a first-hand office building, and the following deed fee is required for a second-hand office building. Deed tax commercial or non-ordinary residential: total price * 3%; Land Appreciation Tax.

Transfer of real estate by unit taxpayers: 5% for ordinary residences; 6% for villa-type non-ordinary houses and garages; and non-residential (excluding garages) such as shops and office buildings are 8%. At the same time, individual taxpayers transfer non-residential real estate 6%; Sales tax; Corporate income tax.

Further information: According to the regulations of the relevant tax authorities, if an individual buys a house and sells it within two years, the business tax will be levied in full and no declaration is required; If an individual purchases an ordinary residential or non-ordinary residential property and sells it after 2 years (including 2 years), if the sales price is equal to or lower than the original price and no business tax is incurred, no declaration is required; If the selling price is higher than the original price, the difference is levied business tax, and there is no need to declare, if you need to be exempted from business tax, you need to apply to the tax department for exemption.

Legal basis: According to Article 1 of the Provisional Regulations of the People's Republic of China on Stamp Duty, the first office building shall be paid according to the amount of the sales contract of the office building, and shall be the online signing price, and the land value-added tax: the difference of 30%-60% According to the provisions of the relevant tax authorities, if an individual purchases a house and sells it within two years, the full amount of business tax shall be levied and no need to report; If an individual purchases an ordinary residential or non-ordinary residential property and sells it after 2 years (including 2 years), if the sales price is equal to or lower than the original price and no business tax is incurred, no declaration is required; If the selling price is higher than the original price, the difference is levied business tax, and there is no need to declare, if you need to be exempted from business tax, you need to apply to the tax department for exemption.

First, the front. The taxes to be paid on the sale and purchase of office property are:

1. Value-added tax, value-added part (selling price - purchase**);

2. Stamp duty.

Transaction price; 3. Land value-added tax.

The tax rate is 30% for the part where the value-added amount does not exceed 50% of the amount of the deducted items. The tax rate is 40% for the part of the value-added amount that exceeds 50% of the amount of the deducted items but does not exceed 100% of the amount of the deducted items. The tax rate is 50% for the part of the value-added amount that exceeds 100% of the amount of the deducted items but does not exceed 200% of the amount of the deductible items.

The tax rate is 60% for the part of the value-added amount exceeding 200% of the amount of the deductible item.

2. Analysis. Office buildings mostly refer to commercial office buildings equipped with modern facilities. An office building is another name for a professional commercial office building. It is the title deed of the house.

As expressly stated, an office building originally meant a building used for offices, or a building composed of offices, which was used to concentrate on the collection of information, decision-making, paperwork and other forms of economic activities.

Manage. 3. How to calculate the tax on the sale and purchase of office buildings?

1. Only 3% of the deed tax is paid for the purchase of a first-hand office building, and the following deed fee is required for a second-hand office building, deed tax commercial or non-ordinary residential, the total price is *3%. Land Appreciation Tax, for the transfer of real estate by unit taxpayers, is 5% for ordinary residences, 6% for non-ordinary residences and garages such as villas, and 8% for non-residential buildings (except garages) such as shops and office buildings. At the same time, individual taxpayers transfer non-residential real estate 6%, business tax, enterprise income tax.

2. According to the regulations of the relevant departments, if an individual buys a house and sells it within two years, the business tax shall be levied in full, and there is no need to declare, and the individual purchases ordinary residential and non-ordinary residential buildings for sale within two years.

Taxes and fees are listed below

VAT: Value Added Portion (Selling Price - Acquisition**), Stamp Duty: Transaction Price, Land Appreciation Tax:

The tax rate is 30% for the part where the value-added amount does not exceed 50% of the amount of the deducted items. The tax rate is 40% for the part of the value-added amount that exceeds 50% of the amount of the deducted items but does not exceed 100% of the amount of the deducted items.

Legal analysis: 1. Stamp duty: ** The office building shall pay the stamp duty of "property right transfer document" according to the amount of the office building sales contract, and the tax rate is 5/10,000.

2. Urban construction tax, education surcharge and local education surcharge: The office building of the domestic company shall pay urban construction tax (7% (% of the taxpayer's location in the urban area (if the taxpayer is located in the county or town), or 1% (if the taxpayer is not in the urban area, county or town), education surcharge (3%) and local education surcharge (1%). 3. Land value-added tax.

The transfer of real estate for compensation is subject to LAT payment. The LAT is calculated by multiplying the value-added amount by the applicable tax rate by deducting the amount paid for obtaining the land use right, the replacement cost of old houses and buildings**, and the business tax. or in accordance with the provisions of the tax authorities for verification and collection. 4. Enterprise income tax:

If it is the income obtained by the company from the transfer of office buildings, it shall be incorporated into the taxable income of the company, and the enterprise income tax shall be calculated and paid, with a statutory tax rate of 25%.

Legal basis: Article 2 of the Provisional Regulations of the People's Republic of China on Land Appreciation Tax Article 2 Units and individuals that transfer the use right of state-owned land, buildings on the ground and their attachments (hereinafter referred to as the transfer of real estate) and obtain income shall be taxpayers of LAT (hereinafter referred to as taxpayers) and shall pay LAT in accordance with these Regulations.

Article 4 of the Enterprise Income Tax Law of the People's Republic of China The tax rate of enterprise income tax is 25. The applicable tax rate for non-resident enterprises to obtain the income specified in paragraph 3 of Article 3 of this Law is 20.

Provisional Regulations of the People's Republic of China on Stamp Duty Article 2 The following vouchers are taxable vouchers: (1) purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing and storage, loans, property insurance, technical contracts or vouchers with a contractual nature; (2) Documents for the transfer of property rights; (3) Business account books; (4) Rights and licenses; (5) Other vouchers for taxation as determined by the Ministry of Finance.

Taxes and fees are listed below

VAT: Value Added Portion (Selling Price - Acquisition**), Stamp Duty: Transaction Price, Land Appreciation Tax:

The tax rate is 30% for the part where the value-added amount does not exceed 50% of the amount of the deducted items. The tax rate is 40% for the part of the value-added amount that exceeds 50% of the amount of the deducted items but does not exceed 100% of the amount of the deducted items.