1. deed tax. Usually 3% of the transaction price.

2. Buying and selling notarization fees. It is generally 3‰ of the transaction price.

3. Document retrieval fee. The charging standard is usually 10 yuan/piece.

4. Business tax. 5.55% of the difference between the transaction price and the original purchase price.

5. Personal income tax. If the store belongs to the company's property rights, the tax is generally 20% of the transaction price; If it is a personal property right, it is 0% of the transaction price of 65438+.

6. Land value-added tax. It is generally 0% of the transaction price of 65438+.

7. Production cost. Generally, each book is about 240 yuan.

8. Transaction costs. Non-residential transaction fee is generally 8 yuan /m2.

9. Bank mortgage related expenses. Including mortgage notarization fee (1‰ of the loan amount), mortgage contract fee (380 yuan/set) and commercial housing case value evaluation fee (generally 3‰~ 5‰ of the total house price).

Store transfer process usually includes the following steps:

1. Sign the sales contract. The buyer and the seller sign a sales contract after consultation on the price and transaction mode of the store.

2. delivery. The Buyer and the Seller shall bring relevant materials to the Housing Authority for property right transfer registration. The required materials usually include the application form, the identity documents of the buyer and seller (photocopies, which need to be checked with the original), the house ownership certificate (some of which need to be provided with the house ownership certificate and the * * * ownership certificate at the same time), the land use certificate (photocopies, which need to be checked with the original) and the real estate sales contract (original).

3. Pay taxes. After the Housing Authority receives the receipt, the buyer and the seller shall pay all kinds of taxes and fees to the relevant tax authorities within the specified time. Bring the original ID card and pay taxes.

4. Pay taxes, transfer ownership and get a license. After paying their respective taxes and fees, the buyer and the seller shall bring their ID cards and all the invoice documents of their respective taxes and fees to the Housing Authority for review and confirmation, complete the transfer and receive the transfer receipt. In the later period, the buyer will take the ID card and the transfer receipt to the Housing Authority to receive the new real estate license at the time specified in the transfer receipt.

To sum up, the business tax of shops refers to the relevant taxes and fees for commercial real estate transactions. According to the nature of shops, they can be divided into newly developed shops (commercial real estate developed and sold by developers) and second-hand shops. According to the tax burden, it can be divided into buyer tax and seller tax; According to the nature of taxes and fees, it can be divided into transaction tax and transaction fee.

Legal basis:

People's Republic of China (PRC) tax collection management law

first

This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

second

This law is applicable to the collection and management of various taxes collected by tax authorities according to law.

essay

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue 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 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.