Real estate tax policy:
1, the business tax rate for the transfer of real estate is 5%, and tax basis is the additional expenses equivalent to main business income+ending balance of advance payment-opening balance of advance payment+handling fee;
2. The business tax rate of the construction industry is 3%, and the tax basis is = direct fee+indirect fee+planned profit+tax.
3. Urban construction tax is paid at 7% of the actual business tax (5% in the county);
4. The education surcharge is paid at 3% of the actual business tax;
5. The local education surcharge is paid according to the actual business tax 1% (it may vary from place to place);
6. Before the land value-added tax is completely sold or completed, it is levied according to the pre-requisition rate, which varies from place to place. Please check the local regulations. The tax basis is the same as "1, business tax on transfer of real estate", which can be directly multiplied by the withholding rate.
When all sold or completed land value-added tax is settled in the final accounts, the value-added amount of the specified project amount shall be deducted from the total income from the transfer of real estate, and the overpayment shall be refunded and the underpayment shall be made.
Three ten thousandths of the contract amount is applicable to Jian 'an contract; The purchase contract shall be affixed with a decal of five ten thousandths of the purchase and sale amount;
8, urban land use tax paid according to the actual occupation of land area;
9. The property tax is 70% of the original value of the own property *1. 2%, the houses sold after completion are not taxed, but are taxed according to the rental income 12%;
10, travel tax is paid by vehicle;
1 1. The enterprise income tax shall be paid in advance according to the prepayment amount of the building in that year. The approved profit rate is generally 10%, and the tax rate is generally 33%;
12, personal income tax, 9-level excess progressive tax rate.
13. The tax basis of deed tax is the transaction price of the land, which is paid by the buyer, and the tax rate is 3%-5%, which varies from place to place. Please check the local regulations.
How to collect real estate transaction tax
1, deed tax, which meets the residential floor area ratio of 1. Above 0 (inclusive), and the single building area is below 140 (inclusive) square meters (above 16 120 square meters). 7%), the actual transaction price is lower than the average transaction price of houses on the same level of land. If it is less than 2 times the three conditions, it will be regarded as ordinary housing in the real estate transaction tax, and 1 of the housing transaction price will be levied. 5% deed tax. Otherwise, press 3%.
2. Stamp duty, the buyer and the seller each pay 0.5% of the house price. 05%。
3. Business tax, the house transaction tax payable for houses purchased within 5 years-business tax: transaction price × 5%; After 5 years, the business tax will not be levied on ordinary houses, and the business tax of 5% of the bid-ask difference will be levied on high-grade houses.
4. Construction tax, 7% of business tax.
5. Education surcharge, 3% of business tax.
6. Personal income tax, in the real estate transaction tax, within 5 years of ordinary housing: {income from selling houses-total purchase amount-(business tax+urban construction tax+education surcharge+stamp duty) }× 20%; Ordinary residence with more than 5 years (inclusive) but less than 5 years: (sales revenue-total house purchase-stamp duty) ×20%. Sale of public houses: within 5 years, (housing sales income-affordable housing price-land transfer fee-reasonable expenses) ×20%, in which affordable housing price = construction area × 4,000 yuan/m2, and land transfer fee = 1.560 yuan/m2×1%× construction area. Ordinary houses with more than 5 years are exempt from housing transaction tax.
To sum up, it is Bian Xiao's answer to the tax policy of real estate transactions, and I hope it will help you.
Legal basis:
Article 2 of the Notice on Strengthening Real Estate Tax Administration
Before 3 1 May, 2005, all localities should publish the standard of ordinary housing (hereinafter referred to as ordinary housing) that enjoys preferential policies in their own areas in accordance with the provisions of Document No.26 of the State Council. Among them, the average transaction price of housing refers to the comprehensive average price of housing formed by the weighted average of the average transaction price of housing on the same level of land during the reporting period. By the city and county real estate management departments in conjunction with the relevant departments, reported to the local people's government to determine, published once every six months. The calculation of the average transaction price of houses on all levels of land generates data according to the real estate market information system; If the real estate market information system is not established, data will be generated according to the real estate transaction registration management system.
Article 5 of the provisional regulations on value-added tax
When a taxpayer sells goods or taxable services, the value-added tax calculated according to the sales amount and the tax rate stipulated in Article 2 of these Regulations and collected from the buyer is the output tax. Output tax calculation formula: output tax = sales amount × tax rate.