What are the taxes and fees that need to be paid for the purchase and sale of corporate property?

What taxes do you need to pay when selling a home?

The main taxes that need to be paid are:

1. Deed tax: generally 1% of the house price (1% can be paid for the area of less than 90 square meters and the first house, paid for the area of more than 90 square meters and less than 144 square meters, and 4% for the area of more than 144 square meters).

2. Business tax: If the real estate certificate is less than 5 years old, the property certificate can be exempted from business tax after five years.

3. Personal income tax, 1% (real estate certificate for 5 years and the only house can be exempted).

Various taxes and fees:The various taxes and fees payable by enterprises in accordance with the provisions of the tax law include: value-added tax, consumption tax, business tax, urban maintenance and construction tax, resource tax, income tax, land value-added tax, real estate tax, vehicle and vessel use tax, land use tax, education surcharge, mineral resources compensation fee, stamp duty, cultivated land occupation tax, etc.

Enterprises should use the "tax payable" account to comprehensively reflect the payment of various taxes and fees, and carry out detailed accounting according to the types of taxes payable. The credit side of the account registers the various taxes and fees that should be paid, and the debit side registers the taxes and fees actually paid; The closing balance is generally on the credit side, reflecting the taxes that have not yet been paid by the enterprise, and if the closing balance is on the debit side, it reflects the taxes and fees that the enterprise has overpaid or have not yet deducted.

Unit ownership house**, transaction taxes are roughly as follows:

1. Deed tax: 1% for the first time for individual purchases of ordinary residential houses); 3% for individual purchases of high-end residences; 4% for individual purchases of villas; non-residential 4%; Unit purchase flat 4%.

2. Stamp duty:

3. Registration fee: 80 + 5 yuan stamp receipt.

4. Handling fee: 11 yuan per square meter.

5. Land income: covers an area of 120;(This tax is levied on the allocation of land) 6. Land value-added tax: ordinary residential, 3% for non-ordinary residences, 5% for non-residential real estate7, business tax: the difference (whether it has been 5 years or not).

8. Land certificate cost: 550 yuan.

The above taxes and fees are calculated and collected according to market assessment**, except for the above items.

The house with the property right of the enterprise has the same legal effect as the ordinary commercial house, and can be traded, and the process is basically the same, mainly including: (1) review (housing verification, qualification review) - 2) online signature - (3) tax payment and transfer - (4) receive the new house book - (5) get the balance payment.

The following taxes need to be paid.

Taxes and fees to be paid for the unit property:

1) Deed tax; For first-time buyers of less than 90 square meters, 1% shall be paid; 90-140 square meters according to the house price; For more than 140 square meters, 3% of the room price will be paid.

2) Business tax: Exemption for those who have obtained the property right for five years, and payment according to the house price if it has not exceeded five years.

3) Land Appreciation Tax; The property right of the house is exempted for five years, and the payment is 1% of the house price if it is not more 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 payment.

6) Housing property registration fee: RMB.

7) Housing appraisal fee; Pay according to the assessed amount.

Companies: 1. Overseas companies.

2. Domestic companies: companies registered in Shanghai; companies operating in the scope of real estate development; companies in other business scopes; Companies registered in other places.

Quite simply, there are four categories.

Regardless of the age or type of house owned by the company, the taxes and fees are paid as follows:

Business tax: (the contract price - ** price) * Note: The land appreciation tax of overseas companies: (the contract price - ** price - ** deed tax - the business tax paid this time - the natural appreciation of the land) * coefficient.

Note: a, the natural value of the land = ** price * 5% * years b, the choice of coefficient: the value added ** price 50%, the coefficient is 30% 50% the value added ** price 100%, the coefficient is 40% 100% the value added ** price 200%, the coefficient is 50% the value added ** price 200%, the coefficient is 60%.

Value-added amount = (contract price - **price - deed tax - business tax paid this time - natural land value-added).

Withholding tax: (the contract price - **price) * 10% property tax: **price * 80% * years (super easy to ignore) stamp duty: the contract price * 5/10,000.

Assessment fee: between 3/1000 and 3/1000.

Transaction fee: construction area * yuan.

1. Overseas companies.

2. Domestic companies: companies registered in Shanghai; companies operating in the scope of real estate development; landfill of companies in other business scopes; Companies registered in other places.

Quite simply, there are four categories.

Regardless of the age or type of house owned by the company, the taxes and fees are paid as follows:

Business tax: (the contract price - ** price) * Note: The land appreciation tax of overseas companies: (the contract price - ** price - ** deed tax - the business tax paid this time - the natural appreciation of the land) * coefficient.

Note: a. The natural value added of land = **price * 5% * life.

b. The choice of coefficient beam collision: value-added **price 50%, coefficient of 30% 50% value-added amount **price 100%, coefficient of 40% 100% value-added amount **price 200%, coefficient of 50% value-added amount **price of 200%, coefficient of 60%.

Value-added amount = (contract price - **price - deed tax - business tax paid this time - natural land value-added).

Withholding tax: (the contract price - **price) * 10% property tax: **price * 80% * years (Oak Royal Talk is super easy to ignore) Stamp duty: The contract price * 5/10,000.

Assessment fee: between 3/1000 and 3/1000.

Transaction fee: construction area * yuan.

Summary. Hello, the property ** taxes are as follows:

1. Taxes and fees to be paid by the buyer:

1. Deed tax: 3% for the area of the house payment of more than 144 square meters, and 1% for the area of less than 90 square meters and the first house).

2. Stamp duty: for the house payment.

3. Transaction fee: 3 yuan per square meter.

4. Surveying and mapping fee: yuan square meter.

5. Ownership registration fee and certificate collection fee: generally within 200 yuan.

2. Taxes and fees payable by the seller: 1. Transaction fee: 3 yuan per square meter.

2. Stamp duty: for the house payment.

3. Business tax: the difference in real estate certificate is less than 5 years).

4. Individual income tax: 20% of the profit of the real estate transaction or 1% of the house price (the real estate certificate can be exempted if it is the only house for 5 years).

5. Education surcharge: 2% of business tax

6. Urban construction fee: 7% of business tax intermediary fee: generally 2% and 3% of the house price (jointly borne by the buyer and seller.)

What taxes and fees do you have to pay for the company's house**, and how much are they?

I am a consulting lawyer and have received your questions, please wait.

Hello, the real estate ** taxes and fees are as follows: 1. Taxes and fees payable by the buyer: 1. Deed tax:

The area of the buried house is more than 144 square meters, and the area is less than 90 square meters and the first house can pay 1%)2, stamp duty: the transaction fee of the house payment: 3 yuan square meters 4, surveying and mapping fee:

Yuan square meter 5, ownership registration fee and certificate collection fee: generally within 200 yuan. 2. Taxes and fees payable by the seller:

1. Wu liquid late transaction fee: 3 yuan square meter 2, stamp duty: business tax on house payment:

4. Individual income tax: 20% of the profit of the real estate transaction or 1% of the housing price (the real estate certificate can be exempted if it is the only house for 5 years) 5. Education surcharge: 2% of the business tax 6. Urban construction fee:

7% brokerage fee of business tax: generally 2% and 3% of the house price (the buyer and seller share the responsibility.)

Hello, this is probably a reference for you'

Hello, Tianjin company has a commercial house of 116 square meters under the name of how much tax should be paid.

Now I want to **.

Taxes vary from place to place.

You can do the math online.

Legal Analysis:1Sales tax. According to the relevant laws and regulations of our country, the transfer of purchased real estate shall be subject to business tax according to the standard of sales of immovable property, that is, the tax rate is 5%. Units sell or transfer the immovable property they purchased.

2.Corporate income tax. According to the relevant regulations of China, the income from the sale of real estate shall be incorporated into the total income of the current period to calculate and pay enterprise income tax. Total taxable income - non-taxable income - tax-exempt income.

3.Stamp duty. The stamp duty that a company needs to pay when selling a house is calculated on the basis of the amount stated in the taxable certificate.

4.Land Appreciation Tax. The land value-added cavity guess tax is based on the value-added amount obtained by the taxpayer's ** commercial housing. The value-added amount is the balance of the income obtained by the taxpayer's ** commercial housing minus the amount of the deducted items.

Legal basis: Provisions of the Supreme People's Court on Several Issues Concerning Online Judicial Auctions in People's Courts

Article 2: Where people's courts dispose of property by auction, they shall employ online judicial auctions, except where laws, administrative regulations, or judicial interpretations provide that it must be disposed of through other channels, or where it is not appropriate to use online auction methods to dispose of it.

Article 6: Where online judicial auctions are carried out, the people's courts shall perform the following duties:

1) Prepare and publish auction announcements;

2) Ascertain the current status of the auctioned property, encumbrances, and other content, and explain them;

3) Determine the auction reserve price, the amount of the deposit, the tax burden, etc.;

4) Determine the payment methods such as security deposits and auction payments;

5) Notify the parties and the right of first refusal;

6) Preparation of auction transaction rulings;

7) Handling the delivery of property and issuing a notice of assistance in the enforcement of the transfer of property rights and licenses;

8) Open a special account for online judicial auctions;

9) Other duties to be performed by the people's courts in accordance with law.

1. What taxes do you need to pay when buying a houseThe taxes you need to pay when buying a house mainly include the following three types:

1. Real estate taxProperty tax refers to a kind of property tax levied on property owners based on the taxable residual value or rental income of the house.

2. Deed taxDeed tax refers to a kind of property tax levied on the property right assignee with the immovable property whose ownership has been transferred and changed. 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. Scope of taxation of deed tax:

1) Transfer of state-owned land use rights.

2) Transfer of land use rights. Including**, gifts, and exchanges.

3) Buying and selling houses. This includes the use of real estate to settle debts or the exchange of houses in kind; investment in real estate or transfer of equity; Buying a house, demolishing materials, or renovating a new home.

4) Housing gift.

5) Housing exchange.

3. Other taxes related to real estate.

1) Adjustment tax on the direction of investment in fixed assetsThe adjustment tax on the direction of investment in fixed assets refers to a tax levied on various funds invested in fixed assets by units and individuals who invest in fixed assets within the territory of China.

2) Stamp dutyStamp duty refers to a tax levied on taxable economic certificates written and received in economic activities and economic exchanges.

3) Business taxBusiness tax refers to a tax levied on the amount of business income of units and individuals who pay for tax-paying services, transfer intangible assets and sell immovable property.

4) Urban maintenance and construction tax and education fee surcharge urban maintenance and construction tax; Educational fee surcharge. Calculation method of education surcharge: The education surcharge is levied according to the surcharge rate.

2. What are the risks of buying a house to avoid taxesIn practice, some buyers will take the initiative or under the advice of intermediaries to take measures to avoid taxes when buying a house. For example, the seller can negotiate with the buyer to sell the house as a gift, and since there is no real estate transaction, the buyer only needs to pay the deed tax, and the business tax can be escaped. However, the act of false gift is not protected by the tax law.

In the same year, when the buyer obtains the property by way of gift, the tax authorities will collect individual income tax in strict accordance with the provisions of the tax law, and the buyer will pay more taxes at this time, and the gains outweigh the losses. According to the relevant tax policies, if the donee transfers the immovable property again after obtaining the immovable property donated by the donor free of charge, the balance of the income from the property transfer after deducting the taxes and related reasonable expenses paid in the process of receiving and transferring the housing shall be the taxable income, and the individual income tax shall be calculated and paid at the applicable source tax rate of 20 when paying individual income tax. At the same time, in the process of donating immovable property, the tax authorities shall recover the taxes, late fees and impose relevant penalties on the taxpayers who have received goods, currency or other economic benefits from the donee, but provided false information and applied for the relevant procedures for gratuitous gifts, and failed to pay business tax in accordance with the regulations.

Therefore, it is very risky to buy a house to avoid taxes, and buyers should try not to take tax avoidance measures to buy a house easily.