① In the stage of real estate development and construction, if the taxable services provided are related to the construction industry, the business tax will be levied at a reduced rate of 3%.

② In the stage of real estate sales and transfer, when transferring intangible assets such as land use rights and selling real estate such as commercial houses, the turnover is calculated according to the new transaction income minus the original price, and the business tax is levied at 5% of the turnover.

(3) If the real estate is owned by me, rented by myself or profited by other means, the business tax shall be levied at 5%. It can be seen from the value-added policy of the real estate industry that the value-added of the real estate industry will have a systematic impact on real estate enterprises.

④ After the VAT reform, the tax rate directly changed from the original business tax of 3% and 5% to VAT 1 1% and 17%, and the tax rate increased relatively. Although the value-added tax can be deducted, the real estate industry is difficult to operate and usually cannot be deducted, and construction enterprises will also be affected by the value-added tax reform, resulting in the tax burden of real estate enterprises.

Click to view: the impact of real estate reform.