Taxes declared by local taxes include: business tax, urban construction tax, education surcharge, personal income tax, stamp duty, property tax, land use tax and vehicle and vessel use tax. (1) declare personal income tax before the 7th of each month. (2) declare business tax, urban construction tax, education surcharge and local education surcharge before June 5438+05. (3) Stamp duty shall be declared once at the end of the year (for the whole year). (4) Property tax and land use tax shall be declared before April 15 and 10/0/5 every year. However, local tax requirements are different, and the declaration should be made within the time limit required by the competent tax bureau of the unit. (5) The vehicle and vessel use tax shall be declared and paid in April each year. The tax requirements vary from place to place, and the declaration shall be made within the time limit required by the competent tax bureau of the unit. (6) If there is no tax, zero declaration should be made on time. (7) Tax declaration methods: online declaration and door-to-door declaration. If you declare online, you can directly log on to the website of the local local tax bureau, enter the tax declaration system, and enter the tax code and password to declare. If it is a door-to-door declaration, just fill out the tax return and hand it over to the competent tax bureau. We all know that we have to pay property transaction tax when buying and selling houses, but we don't know exactly how much and what to pay. Some people who have bought and sold houses may not know it. Maybe the agent or intermediary paid the money after it was finished. Let's take a look at the real estate transaction tax, how to calculate the property tax, and make it clear.

Property tax is mainly levied on houses and property owners. There are two collection criteria. One is that the calculation formula of appraisal collection is the original value of the property multiplied by (1- 10% to 30%) multiplied by (1.2% tax rate). The second is that the calculation formula of real estate rent is the real estate rental income multiplied by (12% tax rate). Business tax is levied on units or individuals selling real estate at a rate of 5.6%, which shall be paid by the seller. Real estate for more than five years can be reduced or exempted. The deed tax is based on the change of ownership and is paid by the buyer. According to the real estate assessment amount 1% to 3%, the first-time purchase tax is 1% for houses with an area of less than 90 square meters, and 1.5% for houses with an area of 90 square meters to 1.4 square meters. If the house is not purchased for the first time or the house area is more than 1.4 square meters, the tax will be paid at 3%.

Personal income tax is an income tax levied on the seller. The tax is 1% or 20% of the difference, or it will be reduced or exempted if it exceeds five.

Legal Basis: Measures for Final Settlement and Payment of Enterprise Income Tax Article 2 The final settlement and payment of enterprise income tax refers to the taxpayer's own calculation of taxable income and income tax payable in this tax year within five months from the end of the tax year or within 60 days from the actual business termination, and the amount to be supplemented or refunded in this tax year is determined according to the monthly or quarterly advance payment of enterprise income tax. And fill in the annual enterprise income tax return form, handle the annual enterprise income tax return form with the competent tax authorities, provide relevant information required by the tax authorities, and make the annual enterprise income tax final settlement.