How to calculate the tax on the sale and purchase of second hand shops

Legal Analysis: Taxes paid by the buyer.

1. Real estate transaction fee: 3 yuan square meter.

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: transaction price (or appraisal price) 3.

Taxes paid by the seller.

When the seller **, the shop has to pay the following taxes regardless of the age:

1. Real estate transaction fee: 3 yuan square meter.

2. Stamp duty: the property price of the house.

3. Land Appreciation Tax:

If the above invoices for the purchase of houses can be raised, the income from the transfer of LAT - the initial invoice price - the applicable tax rate of the relevant taxes.

If the invoice for the purchase of the house cannot be provided, the LAT (transfer income - transfer income 90) 30.

4. Individual income tax:

According to the actual levy, it is (transfer income - original value of the property - reasonable expenses) 20, and the approved collection is transfer income. Transfer income - original value of the property - reasonable expenses equal to the net personal income.

5. Business tax and additional tax:

a. If the invoice for the purchase of the house can be provided, it is (transfer income - the invoice price).

b. If the invoice cannot be provided, it is the transfer income.

c. The tax is the difference.

6. Land transfer fee:

For commercial buildings, the commercial frontage parcels in the section of the road will be charged at 35 of the base land price of the grid point, and the 10 office buildings with the additional route price will be charged at 30 of the base land price of the grid point.

7. Deed tax on land transfer:

It will be levied according to 3 of the price of the land transfer fee this time.

Legal basis: Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains. Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Article 3 The tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached);

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached);

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

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.

Hello, 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 price, deed tax:

The transaction price (or appraisal price) is 3%. The taxes and fees that sellers need to pay for second-hand shops are: real estate transaction fee of 3 yuan per square meter, stamp duty:

The property price of the house.

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) RMB to RMB 30 for large cities; (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.

Hello, the tax rate of second-hand shops is not 3% of the assessed price, there will be no other tax points, such as 20% said by the intermediary, the problem is that this tax is handed over to the housing authority, how can the agent eat this tax?

No, no.

My tax is for the housing authority, how can he eat this tax?

The intermediary will have a commission.

Question: I know, what I mean is, the agent told me 20%, but I actually only pay 3%, how can he eat this fee? Could it be that the housing authority gives this to the agent.

Summary. Legal basis: According to Article 4 of the Provisional Regulations 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) Small city yuan to 18 yuan; (4) For county seats, organized towns, industrial and mining areas, from RMB to 12 yuan, Article 7 The Land Appreciation Tax shall be subject to a four-level progressive tax rate of excess rate: the part of the value-added amount that does not exceed 50% of the amount of the deducted items shall be taxed at 30%, 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 shall be taxed at a rate of 40%, and the part of the value-added amount exceeding 100% of the amount of the deducted items and not exceeding 200% of the amount of the deducted items shall be taxed at a rate of 50%, and the part of the value-added amount exceeding 200% of the amount of the deducted items. The tax rate is 60%.

How to calculate the tax on second-hand shop transactions.

Hello dear, happy to answer your <>

The taxes and fees to be paid for the sale and purchase of second-hand shops are:1Real Estate Transaction Fees:

3 yuan square meter, 2Housing registration fee: 550 yuan, 3

Stamp duty on warrants: $5, 4Stamp Duty:

Housing property with the price of the paulion cherry wheel, 5Deed Tax: 3% of the transaction price (or appraisal price).

Legal analysis: The taxes and fees to be paid by the sellers of the second-type fighting shops are: real estate transaction fee of 3 yuan per square meter, and stamp duty on hunger rent: the price of the house is rotten.

You can calculate how much you need to pay for 4.7 million sales.

Legal basis: According to Article 4 of the Interim Regulations on Land Use Tax in Chengmengkuan Town, the annual tax amount per square meter of land use tax is as follows: (1) Yuan to 30 yuan for large cities; (2) Medium-sized cities to 24 yuan; (3) Small city yuan to 18 yuan; (4) For county seats, organized towns, and industrial and mining areas, from RMB to 12 yuan, Article 7 The Land Appreciation Tax shall be subject to a four-level progressive tax rate of excess rate:

The tax rate is 30% for the part of the value-added amount that does not exceed 50% of the amount of the deducted item, the tax rate is 40% for the part of the value-added amount that exceeds 50% of the amount of the deductible item and does not exceed 100% of the amount of the deductible item, and the tax rate for the part of the value-added amount that exceeds 100% of the amount of the deducted item and does not exceed 200% of the amount of the deducted item, and the tax rate for the part of the value-added amount exceeding 200% of the amount of the deductible item is 60% tomorrow morning.

Pro: It depends on the square meter of the store.

Small city. Is 4.7 million the final production price?

How big is the store?

318 flat. Hasn't it come out yet.

The tax on the purchase and sale of second-hand shops is almost 280,000.

Is it enough. Dear, you're a seller, right?

Dear: It's pretty much the same.

Summary. Hello! We'll be happy to answer for you.

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 price, deed tax:

Transaction price (or appraisal price) 3% of the taxes and fees to be paid by second-hand shop buyers and sellers are: real estate transaction fee of 3 yuan per square meter, stamp duty: the property price of the house According to Article 4 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax, the annual tax amount of land use tax per square meter is as follows:

1) 30 yuan for large cities; (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.

Hello! We'll be happy to answer for you. The taxes and fees to be paid by buyers of 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 property price, deed tax: transaction price (or appraisal price) 3% of 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: According to Article 4 of the "Interim Regulations of the People's Republic of China on Urban Land Use Tax", the annual tax amount of land use tax per square meter is as follows: (1) 30 yuan for large cities; (2) Medium-sized cities to 24 yuan; (3) Small city yuan to 18 yuan; (4) The county seat, organized towns, and industrial and mining areas are <> 12 yuan

Legal basis: Article 4 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax is as follows: (1) 30 yuan for large cities; (2) Medium Chongtong City Yuan to 24 Yuan; (3) Small city yuan to 18 yuan; (4) County seats, organized towns, industrial and mining areas to 12 yuan.

Legal Analysis: It's basically in between.

Shop deed tax: refers to the tax related to the purchase and sale of commercial real estate in real estate transactions. According to the nature of the shop, it can be divided into the purchase and sale tax of the new developer shop (the commercial property developed and sold by the developer) and the sale and purchase tax of the second sail shop; 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.

Legal basis

Deed Tax Law of the People's Republic of China

Article 1 The units and individuals who transfer the ownership of land and houses within the territory of the People's Republic of China shall be taxpayers of deed tax and shall pay deed tax in accordance with the provisions of this Law.

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

1) the transfer of land use rights;

2) the transfer of land use rights, including **, gifts, and exchanges;

3) Sale, gift, and exchange of houses.

The transfer of land use rights in item (2) of the preceding paragraph does not include the transfer of land contract management rights and land operation rights.

Where the ownership of land or houses is transferred by means of investment (shareholding), debt repayment, transfer, reward, etc., deed tax shall be levied in accordance with the provisions of this Law.

Article 3 The deed tax rate shall be 3 to 5 percent.

The specific applicable tax rate of the deed tax shall be proposed by the people of the 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 National People's Congress for the record.

Provinces, autonomous regions, and municipalities directly under the Central Government may, in accordance with the procedures provided for in the preceding paragraph, determine differential tax rates for the transfer of ownership of different entities, different regions, and different types of housing.