How to calculate the tax on second hand shops, and how to calculate the taxes on the sale and purcha

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.

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.

The calculation of the tax on the sale and purchase of second-hand shops includes 3-5% deed tax and 20% tax rate on income from property transfer; Individuals who purchase houses less than 2 years old shall pay VAT in full at the rate of 5%, and those who have purchased houses for less than 2 years (including 2 years) shall be exempted from VAT; 6 yuan square meter of house transaction fee and 80 yuan house title registration fee.

[Legal basis].Article 2 of the Individual Income Tax Law.

Income from the transfer of property. Individual income tax is payable.

Article 3 of the Provisional Regulations on Deed Tax.

The deed tax rate is 3-5. The applicable tax rate of deed tax shall be determined by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph in accordance with the actual situation of their respective regions, and shall be reported to the Ministry of Finance and the State Administration of Taxation for the record.

Article 9. Taxpayers shall, within 10 days from the date of occurrence of tax liability, file tax returns with the deed tax collection authority where the land or house is located, and pay the tax within the time limit approved by the deed tax collection authority.

How to calculate the tax paid by second-hand shops? How to calculate the tax paid by second-hand shops Second-hand shops need to pay taxes like this: 1, **Fang:

VAT payable Lichun = total transaction price (1+5%) 5% urban construction tax payable = VAT payable 7% education surcharge payable = VAT payable 3% local surcharge payable = VAT payable 2% income tax payable = (total transaction price - total original purchase price - reasonable cost) 20%2, the buyer's pants early: deed tax payable = total transaction price (1+5%) 4%3, both parties pay stamp duty is 5/10,000 of the total transaction price. Do you understand this explanation?

The tax on the sale and purchase of second-hand shops shall be calculated according to the following standards:

1. The taxes and fees paid by the seller include a real estate transaction fee of 3 yuan square meters and a stamp duty on the property price of the house;

2. The taxes and fees paid by the buyer include a real estate transaction fee of 3 yuan square meters, a house registration fee of 550 yuan, a warrant stamp duty of 5 yuan, a stamp duty on the property price of the house, and a deed tax of 3% of the transaction price (or appraisal price).

1. I don't believe what taxes and fees need to be paid to buy a second-hand house after five years.

1. Deed tax: 1% for less than 90 square meters, 3% for 90-144 square meters, and 3% for more than 144 square meters.

2. Transaction service fee: construction area (square meter) 3 yuan.

3. Stamp duty on the transaction: the total transaction price.

4. Property right transfer registration fee: 50 yuan (10 yuan for each additional person, 80 yuan for the buyer).

5. Handling fee for house sale: 1,000 yuan for less than 120 square meters, 3,000 yuan for more than 120 square meters, and half of the buyer and seller are each born.

2. What is the standard for collecting taxes and fees for second-hand housing transactions?

The calculation standard of second-hand housing transaction tax is: 3-5% deed tax; 20% personal income tax; 1 stamp duty; Individuals who purchase houses less than 2 years old shall pay VAT in full at the rate of 5%, and those who have purchased houses for less than 2 years (including 2 years) shall be exempted from VAT; business tax, urban construction tax, education surcharge, local education surcharge; 6 yuan square meter of house handover fee and 80 yuan house title registration fee.

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 soil slip balance excavation 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) County seats, organized towns, industrial and mining areas to 12 yuan.

Second-hand jujube shop transactions, you 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.