1. deed tax: generally, it is 1% of the house price (if the area is less than 90 square meters and it is the first suite, you can pay 1%, and the area is 9. ...
2. Business tax: 5.6% of the real estate license is less than five years old, and the real estate license is exempt from business tax for five years.
3. Personal income tax, 1% (the only house can be exempted after 5 years of real estate license) property tax is 8.4 1400 thousand ‰, which is a little more now, but the salary is relatively high. This is because with the increase of wages, taxes are also increasing.
Commercial buildings need to pay property tax every year. The self-occupied commercial house is calculated by multiplying 70% of the original value by 12%. The property right of the commercial facade bought by the loan is yours, so you have to pay the property tax. Property tax is a kind of property tax levied on the property owner according to the taxable residual value or rental income of the house.
What kind of tax do I have to pay when I buy a shop?
1, local taxes such as national tax, enterprise income tax and stamp duty must be paid when purchasing shopping malls and shops. National tax surcharge. Withholding and paying personal income tax;
2. After five years or five years, the transaction needs to be paid. Transfer fee: 5 yuan/m2; Business tax and other surcharges: 5.6% of the total amount; Personal income tax, the difference is 20%; Land tax, 3%; The deed tax is 4% of the transaction price;
3. In terms of shop tax, the purchase is relatively simple, mainly 3% deed tax of the contract amount and 0.05% contract stamp duty;
4. The tax calculation of sales is more complicated. The difference in the sales contract of 5.65. 65% business tax and additional land tax. The profit rate calculated according to the bid-ask price difference and the original purchase price is 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 tax, the remaining net profit is taxed at 20%;
5. When estimating the business tax of commercial real estate in general industries, it is calculated at about 40% of the bid-ask difference. As for chartering, the law does not allow developers to charter directly, but at present, most shopping mall operators (some are management companies registered by developers alone) sign long-term lease contracts with owners, which is legal. The longest lease term shall not exceed 20 years.
To sum up, commercial buildings have to pay property tax. According to the regulations, the property tax needs to be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.
Legal basis: Article 3 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, which states that the collection, suspension, reduction, exemption, refund and overdue tax of tax shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 3 of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC) shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.