1. VAT: 5.5% for the value-added part;

2. Stamp duty: the transaction price is 0.05%;

3. Land value-added tax: the tax rate for value-added items not exceeding deduction items is 30%. If it exceeds 50% and does not exceed 100% of the deducted project amount, the tax rate is 40%. If it exceeds 100% and does not exceed 200%, the tax rate is 50%. The tax rate over 200% is 60%;

4. Income tax: corporate income tax: (selling price-acquisition cost) *25%, personal income tax = (selling price-acquisition cost) * 20%;

5. Deed tax: 3% of the selling price.

1. VAT: 5.5% of the value-added part (selling price-purchasing price);

2. Stamp duty: the transaction price is 0.05%;

3. Land value-added tax: the value-added amount does not exceed 50% of the deducted project amount, and the tax rate is 30%. The tax rate is 40% for the part where the value-added amount exceeds 50% of the amount of the deducted item and does not exceed 100% of the amount of the deducted item. If the value-added exceeds 100% of the deducted project amount and does not exceed 200% of the deducted project amount, the tax rate is 50%. If the value-added exceeds 200% of the deduction, the tax rate is 60%;

4. Income tax: enterprise income tax: (selling price-acquisition cost) 25% (company); Personal income tax: (selling price-purchase cost) 20 (limited partnership company, individual) the purchaser should pay tax;

5. Deed tax: selling price 32%, stamp duty: selling price 0.05. Companies, limited partnerships and individuals pay the same tax.

Second-hand housing transaction tax refers to various taxes and fees collected by tax authorities from buyers and sellers in second-hand housing transactions, including: value-added tax (original business tax), personal income tax, land value-added tax, stamp duty, urban maintenance and construction tax, deed tax, education surcharge, etc. Transfer of ordinary housing to individual residents, temporarily exempt from land value-added tax; Stamp duty is 0.05 of the transaction price of the house (temporarily exempted so far); The tax basis of personal income tax is the taxable income after deducting the original value of the property and reasonable expenses from the income from property transfer, and the tax rate is 20%; The deed tax for ordinary houses is 4% for high-grade commercial houses. In the process of second-hand housing transaction, both buyers and sellers have to bear different taxes and fees. The original intention of levying transaction tax on second-hand housing transactions is to restrict transactions and curb overheating of the real estate industry. As a result, the country's tax revenue has increased, and the burden of buying a house has also increased.

legal ground

Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax

essay

Property tax is paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights belong to the whole people, paid by the management unit. If the property right dispute is not resolved, it shall be paid by the property custodian or user.

The property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).

Article 4

Property tax is calculated and paid according to the residual value after deducting 30% from the original value of the property.

The original value of real estate refers to the original value of real estate recorded by taxpayers in the account books in accordance with the provisions of the financial accounting system. If the taxpayer fails to keep records according to the provisions of the financial accounting system, and the original value of the real estate is untrue and has no original value, the tax authorities at the place where the real estate is located shall refer to the similar real estate in the same period for verification.

If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.

Article 5

The property tax rate calculated and paid according to the residual value of the property is1.2%; If paid according to the rental income of real estate, the tax rate is 12%.