How much is the transaction tax for second hand shops, and how much tax does it cost to buy and sell

The purchase and sale of real estate is divided into first-hand houses and second-hand houses, and the corresponding taxes and fees for the sale and purchase of first-hand houses and second-hand houses are also different, and the transaction taxes and fees of second-hand houses are more than those of first-hand houses. The second-hand transaction tax includes: 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.

1. Owners of shops should pay attention to four major issues:

1.The customer's purchasing power. First of all, understand whether the customer can buy the house in full, if the customer is a loan to buy a house, whether there is a problem with the customer's qualifications must be implemented, so as to avoid the loan can not be in place on time after signing the purchase contract, resulting in a dispute over the purchase of a house.

2.Payment methods. The payment method for the purchase of commercial housing usually has three forms: full purchase of house, loan purchase of house, and installment purchase of house, and try to choose the full purchase of the house, followed by the loan to buy the house, of which the loan to buy a shop, at present, the maximum loan can be 5 percent, and the maximum term is 10 years; Finally, pay in installments to minimize the risk of selling your home.

3.The interval between the down payment and the final payment should not be too long; Because most of the commercial real estate is larger, the changes are also larger, and the risks contained are correspondingly larger, so it is necessary to shorten the interval between the down payment and the final payment as much as possible.

4.Liability for breach of contract and penalty for breach of contract after payment of deposit. Breach of contract after the deposit is paid occurs from time to time, so the liability for breach of contract and the penalty for breach of contract must be specified in the deposit receipt and payment contract signed after the deposit is paid.

Legal basis: "Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China" Article 2 The term "domicile in China" as used in the Individual Income Tax Law refers to habitual residence in China due to household registration, family and economic interests; The so-called income obtained from within China and outside China refers to **income within China and **income outside China, respectively. Article 2 of the Detailed Rules of the Provisional Regulations of the People's Republic of China on Deed Tax The term "land and house ownership" in the regulations refers to land use rights and house ownership.

Article 3 The term "inheritance" in the Regulations refers to the act of acquiring land and housing ownership by means of transfer, purchase, donation, exchange, etc.

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.

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

2) Buyer: 4% of the total price of the deed tax (1+5%), and both parties shall 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 shall be 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 of houses, and the transaction determined by the contract for the transfer of land and housing ownership, including the currency to be paid and the price corresponding to the physical and other economic benefits; (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 law with reference to land use rights and the market for housing sales. 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.

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.

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.;

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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First, the front. The second-hand shop transaction tax is mainly divided into the buyer and the seller's part, and the tax paid by the buyer is the real estate transaction fee of 3 yuan square meter, the house registration fee of 550 yuan, and the warrant stamp duty.

5 yuan, stamp duty of the deed tax transaction price (or appraisal price) of the property price of the house 3%. The seller pays the tax, real estate transaction fee, 3 yuan square meter, stamp duty, land appreciation tax on the property price of the house.

Wait. 2. Analyze the details.

Shop sale and purchase tax is a tax related to the purchase and sale of commercial real estate in real estate transactions. According to the nature of the shops, they can be divided into new developer shops, that is, the sales tax of commercial real estate developed and sold by the developer and the sales tax of second-hand shops.

According to the tax burden, it can be divided into buyer's tax and seller's tax; According to the nature of taxes and fees, they can be divided into transaction tax and transaction fee.

3. How to write a second-hand shop sales contract?

1. The name and address of the parties to the sale;

2. Basic information of second-hand shops;

3. The number of second-hand shops;

4. The quality of second-hand shops;

5. The price and remuneration of second-hand shops;

6. The period, place and method of performance;

7. Liability for breach of contract;

8. Methods of dispute resolution.

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).

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.