How much is the tax paid on the sale of commercial property? How much tax do you have to pay on the

For personal ** commercial buildings, the general tax payment is more than 30%.

VAT payable = transaction price (1+5%) 5%;

Urban construction tax = 7% VAT payable;

Education surcharge = 3% VAT payable;

Local education fee = 2% VAT payable;

Stamp duty = transaction price;

Income tax = (total transaction price - total original purchase price - reasonable cost) 20%;

LAT shall be calculated and levied in accordance with the provisions of the Provisional Regulations on LAT according to the value-added range, and shall not be less than 5%.

Buyer: Deed tax = 3% of the transaction price; In addition, there is a transaction fee = transaction price; Stamp duty = transaction price;

Seller: Regardless of the number of years of commercial and residential transfer, the following taxes and fees must be paid:

1.Business tax and surcharge, the difference in taxes and fees;

2.Land appreciation tax, the tax is 30%-60% of the difference after deducting the relevant expenses (calculated progressively according to the difference rate).

1) If the value-added amount does not exceed 50% of the amount of the deducted item, the tax rate is 30%;

2) The tax rate is 40% for the part of the value-added amount exceeding 50% of the amount of the deducted items and not exceeding 100% of the amount of the deducted items;

3) The part of the value-added amount exceeding 100% of the amount of the deducted item and not exceeding 200% of the amount of the deducted item shall be taxed at 50%;

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

Seller: Regardless of the number of years of commercial and residential transfer, the following taxes and fees must be paid:

1.Business tax and surcharge, the difference in taxes and fees;

2.Land appreciation tax, the tax is 30%-60% of the difference after deducting the relevant expenses (calculated progressively according to the difference rate).

1) If the value-added amount does not exceed 50% of the amount of the deducted item, the tax rate is 30%;

2) The tax rate is 40% for the part of the value-added amount exceeding 50% of the amount of the deducted items and not exceeding 100% of the amount of the deducted items;

3) The part of the value-added amount exceeding 100% of the amount of the deducted item and not exceeding 200% of the amount of the deducted item shall be taxed at 50%;

Seller: Regardless of the number of years of commercial and residential transfer, the following taxes and fees must be paid:

1.Business tax and surcharge, the difference in taxes and fees;

2.Land appreciation tax, the tax is 30%-60% of the difference after deducting the relevant expenses (calculated progressively according to the difference rate).

1) If the value-added amount does not exceed 50% of the amount of the deducted item, the tax rate is 30%;

2) The tax rate is 40% for the part of the value-added amount exceeding 50% of the amount of the deducted items and not exceeding 100% of the amount of the deducted items;

3) The part of the value-added amount exceeding 100% of the amount of the deducted item and not exceeding 200% of the amount of the deducted item shall be taxed at 50%;

Legal Analysis: Costs Required for the Transfer of Housing Sales: (1) Deed Tax Slippage and Disadvantages:

For the first time buyers below 90 square meters, pay 1% of the credit family: 90-140 square meters according to the house price: more than 140 square meters according to the price of 3% of the house price (2) Business tax:

If the property right of the house has been obtained for five years, it will be exempted, and if it has not exceeded five years, it will be paid according to the house price. (3) Land Appreciation Tax: Exemption for five years of acquisition of housing property rights, and 1% of the house price for less than five years.

4) Income tax: Exemption for five years of property rights, less than five years of payment at the rate of 1% of the house price or 20% of the difference between the original value of the house and the current value of the house. (The original value of the house is generally calculated according to the tax paid amount of the previous deed tax) (5) Housing transaction fee:

According to the building area of 6 yuan square meter to pay (6) housing property registration fee: yuan. (7) Housing appraisal fee:

Pay according to the assessed amount.

When the business property is traded, both parties also need to pay a certain amount of taxes and fees, so that the transaction can be carried out reasonably and legally.

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

The real estate transaction fee is 3 yuan per square meter.

Stamp duty: of the property price of the house.

Land Appreciation Tax, Individual Income Tax, Business Tax and Additional Tax. Land transfer fee: 35% of the benchmark land price of commercial buildings; Commercial frontage parcels in the commercial route price section, 10% of the route price; Office buildings are charged at 30% of the base land price of the grid point.

Land transfer deed tax: 3% of the price of the land transfer fee levied this time.

The taxes paid by the buyer are:

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

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).

Provisional Regulations of the People's Republic of China on Deed Tax

Article 1. Units and individuals who transfer the ownership of land and houses within the territory of the People's Republic of China are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of these Regulations.

Provisional Regulations of the People's Republic of China on Deed Tax

Article 2. The term "transfer of land and housing ownership" as used in these Regulations refers to the following acts:

1) the transfer of the right to use state-owned land;

2) Transfer of land use rights, including **, gift and exchange;

3) Housing sales;

4) Housing donation;

5) Housing slippery exchange.

The transfer of land use in item (2) of the preceding paragraph does not include the transfer of the right to contract and operate rural collective land.