40%; More than 100% and less than or equal to 200%, and the tax rate is 50%; If it exceeds 200%, the tax rate is 60%.
At the same time, after deducting business tax and land value-added tax, the remaining net profit is taxed at 20%. The specific taxes are:
1. Personal income tax: (appraised price-original price) *20% or appraised price *3%.
2. Business tax: (appraised price-original price) *5.5% or appraised price *5.5%.
3. Land value-added tax: (appraised price-original price) *30% to 60% or appraised price *30% to 60%.
In terms of shop tax, the purchase is relatively simple, mainly 3% deed tax of the contract amount and 0.05% contract stamp duty.
If you buy a second-hand shop, you have to pay a transaction fee of 0.5%.
The tax calculation of sales is more complicated. First of all, it is the 5.65% business tax and surcharge of the sales contract difference.
Secondly, it is the land value-added tax. According to the bid-ask price difference and the original purchase price, the profit rate is calculated and divided into different grades:
Less than or equal to 50%, and the tax rate is 30%; More than 50% and less than or equal to 100%, and the tax rate is 40%; More than 100% and less than or equal to 200%, and the tax rate is 50%; If it exceeds 200%, the tax rate is 60%.
After deducting business tax and land value-added tax, the remaining net profit is taxed at 20%.
When estimating the sales tax of commercial real estate in the general industry, it is calculated at about 40% of the bid-ask difference, with little error.
As for the attention factors in the choice of shops, we need a certain investment vision and a concrete analysis of specific projects.
From the perspective of contract risk, investors should first pay attention to the property rights of the project. The longest property right of shops shall not exceed 50 years. But if the developer or owner holds it for a long time, it will reduce your property rights.
Shops and office buildings belong to commercial real estate. Investing in shops has nothing to do with how many houses you have. In terms of loans, the down payment is at least 50%, and the interest rate is 1. 1 times the benchmark interest rate of commercial loans in the same period.
The longest loan term is 10 year. Loan eligibility has nothing to do with your housing loan record.
Taxes to be paid by the shop buyer: 1, and transaction fee of real estate: 3 yuan/m2. 2. Housing registration fee: 550 yuan/copy (the fee for each replacement certificate is 10 yuan). 3. Stamp duty on warrants: 5 yuan/copy. 4. Stamp duty: 0.05% of the house price. 5. Deed tax: transaction price (or evaluation price) ×3%. Taxes payable by the seller of the store: 1, property transaction fee of 3 yuan/m2. 2. Stamp duty: 0.05% of the house price. 3. Land value-added tax: a. If the purchase invoice can be provided, the land value-added tax = [transfer income-starting price (plus 5% per year)-related taxes] × the quick calculation formula of returning tax rate is applicable. B, can't bring cover for the purchase invoice, land value-added tax = (transfer income-transfer income ×90%)×30%. 4. Personal income tax: the actual levy is (transfer income-original value of real estate-reasonable expenses) ×20%, and the approved levy is transfer income ×7.5%×20%. Transfer income-original value of property-reasonable expenditure is equivalent to personal net income. 5. Business tax and additional tax: a. If the purchase invoice can be provided, it will be (transfer income-the fare paid by the owner) ×5.5%. B. If the invoice cannot be provided, it shall be 5.5% of the transfer income. The tax is 5.56% of the difference. 6. Land transfer fee: commercial housing is charged at 35% of the benchmark land price of grid points; Commercial street parcels in the price segment of commercial routes are charged at 10% of the route price; Office buildings are charged at 30% of the benchmark land price of their grid points. 7. Deed tax of land transfer fee: 3% of the land transfer fee is collected this time.
Legal basis: Article 5 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) stipulates that the taxable amount of deed tax shall be calculated and collected according to the tax rate stipulated in Article 3 and the tax basis stipulated in Article 4 of these regulations. Calculation formula of tax payable: tax payable = tax basis × tax rate The tax payable is calculated in RMB. If the transfer of ownership of land and house is settled in foreign exchange, it shall be calculated by converting the central parity of RMB market exchange rate published by the People's Bank of China on the date when the tax obligation occurs into RMB.