Taxes and tax rates payable for cooperative development of real estate: 1. Business tax (I) and taxable scope: According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax, the business tax taxable services of real estate development enterprises mainly involve the following two aspects: 1. Transfer of land use right: refers to the behavior of land users transferring land use right, the behavior of land owners transferring land use right and the behavior of land users returning land use right to land owners. Land lease is not taxed according to this tax item. 2. Real estate sale: refers to the act of transferring the ownership of real estate with compensation. Real estate refers to property that cannot be moved, but will change its nature and shape after moving. The collection scope of this tax item includes: sales of buildings or structures and sales of other land attachments. (1) Selling buildings and structures Selling buildings and structures means transferring the ownership of buildings and structures with compensation. Selling a house by transferring limited property rights or permanent use rights is regarded as selling a house. (2) Selling other land attachments (2) Taxes involved in real estate development enterprises mainly involve business tax, urban construction tax, education surcharge, land value-added tax, property tax, stamp duty and deed tax. Business tax 1. According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax, (1) the taxpayer's turnover is the total price and extra expenses charged by the taxpayer for selling real estate. (2) If a unit donates real estate to others free of charge, its turnover shall be determined with reference to the provisions of Article 15 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax. The act of giving away real estate to individuals for free should not be regarded as the collection of business tax on the sale of real estate. (3) Article 15 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax stipulates that if the price of real estate sold by taxpayers is obviously low without justifiable reasons, the competent tax authorities have the right to verify its turnover in the following order: ① According to the average price of similar taxable services provided by taxpayers or similar real estate sold in the current month; (2) According to the average price of similar taxable services recently provided by taxpayers or similar real estate sold by taxpayers; ③ The taxable value is verified according to the following formula: taxable value = operating cost or project cost ×( 1+ cost profit rate) ÷( 1- business tax rate) The cost profit rate in the above formula is determined by the tax authorities of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. 2. Other specific provisions are as follows: (1) According to the provisions of the Circular on Forwarding the Issue of Levying Business Tax on Real Estate Sales by Real Estate Development Enterprises in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), during the contract period, the real estate enterprises will hand over the real estate to the underwriters, who will sell the real estate development enterprises on their behalf, and levy business tax according to the "service industry-agency industry"; After the contract expires, if the house can't be sold, the underwriter will buy it. Its essence is that real estate development enterprises should collect business tax from real estate development enterprises according to "selling real estate" when they sell houses to underwriters; If the insurer sells real estate again, it shall collect business tax from the insurer on the basis of "selling real estate". (II) How to collect business tax for cooperative housing According to the Notice of Forwarding State Taxation Administration of The People's Republic of China on Printing and Distributing Business Tax Questions (I), cooperative housing means that one party (hereinafter referred to as Party A) provides land use rights and the other party (hereinafter referred to as Party B) provides funds for cooperative housing. There are generally two ways to build cooperative houses: the first way is pure "barter", that is, the two sides exchange their land use rights and house ownership. Specifically:) There are also the following two ways: ① Land use right and house ownership are shared:) Both parties have obtained the ownership of some houses. During this cooperation, Party A transfers part of the land use right in exchange for the ownership of some houses, and the land use right is transferred accordingly. Party B sells the property in exchange for part of the land use right at the expense of transferring part of the property ownership. Therefore, both parties to cooperative housing have taxable business tax. Party A shall levy taxes according to the item of "Transfer of Land Use Rights" in the tax item of "Transfer of Intangible Assets"; Party B shall pay taxes according to the tax item of "selling real estate". Since the two parties have not made monetary settlement, their respective turnover shall be separately verified according to Article 15 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax. If both parties (or either party) sell houses and real estate, business tax shall be levied on their sales income according to the tax item of "selling real estate". ② Exchange house ownership at the expense of transferring land use rights. For example, Party A leases the land use right to Party B for several years, and Party B invests in the construction and use of the land. After the lease expires, Party B will return the land use right together with the completed buildings to Party A. In this business process, Party B obtained the land use right for several years at the expense of the building, while Party A obtained the building at the expense of renting the land use right. Where Party A leases the land use right, business tax shall be levied according to "service industry-leasing industry"; Where Party B sells real estate, business tax shall be levied according to the tax item of "selling real estate". When both parties pay taxes separately, their turnover shall also be approved according to Article 15 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax. The second way is that Party A shares in the land use right, and Party B shares in monetary funds to form a joint venture company and cooperate in building houses. For this form of cooperative housing, it is necessary to determine how to levy taxes according to the specific situation. (3) According to the "Notice on Forwarding Answers to Business Tax Questions in State Taxation Administration of The People's Republic of China (Part I)", selling a building by "repaying the principal" means that the commercial housing operator promises to return the house price to the purchaser several years later when selling the building, which is a promotional means adopted by the operator to speed up the capital turnover. If a building is sold by "repaying the principal", the business tax shall be levied on the total price and extra-price expenses charged to the buyer, and the so-called "repaying the principal" expenditure shall not be deducted. (IV) The issue of levying business tax on Chinese-foreign cooperative development of real estate According to the Notice on Forwarding the Reply of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Levying Business Tax on Chinese-foreign cooperative development of real estate, regarding the taxation of Chinese-foreign cooperative housing, after the transfer of land use rights, land will be allocated according to the allocated area of completed commercial housing or the income after the sale of commercial housing. They are not in line with the current policy that "business tax is not levied on the behavior of investing in shares with intangible assets, participating in the profit distribution of grantees and sharing investment risks". Therefore, business tax should be levied according to the tax item of "transfer of intangible assets"; Its turnover is the total income actually obtained, including out-of-price charges; The tax obligation occurs on the day when the income is obtained. At the same time, the sale of commercial housing should also be taxed. If houses are sold separately according to housing distribution (including area distribution), business tax will be levied on the income obtained from the sale of commercial houses by both Chinese and foreign parties according to "sales of real estate"; If the sales income is redistributed by means of unified sales of houses, business tax will be levied on the income obtained by unified sales of commercial houses according to "sales of real estate"; If the fixed profit is paid to the Chinese side, the business tax will be levied on all the income from the sale of commercial housing by the foreign side according to the "sale of real estate". (2) With regard to the taxation of the pre-project development expenses obtained by the Chinese side, the pre-project development expenses paid by the foreign party to the Chinese side in advance are regarded as the business income obtained by the Chinese side in the form of advance payment, and the business tax is calculated and levied according to the transfer of land use rights. If the taxed development expenses are deducted from the income due to China when the Chinese and foreign parties distribute income, the current operating income of China can be directly offset. (3) The fixed profits made by the Chinese side on a regular basis shall be regarded as the income from the transfer of land use rights, and business tax shall be levied. The transfer of land use rights belongs to the business tax category of transferring intangible assets, and the tax rate is 5%. The sale of real estate belongs to the business tax category, and the tax rate is 5%. Calculation formula = turnover ×5% 2. Urban maintenance and construction tax is based on the Provisional Regulations of People's Republic of China (PRC) on Urban Maintenance and Construction Tax (Guo Fa [1985] 19No.): (1) Tax basis: business tax actually paid by taxpayers. (2) Tax rates: 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax × tax rate. Taxpayers in different regions implement different tax rates. 1. The taxpayer is located in the urban area and the tax rate is 7%; 2. If the taxpayer is located in a suburban county or town, the tax rate is 5%; 3. If the taxpayer's location is not within the range of 1 and 2, the tax rate is1%; Three. The surcharge for education is based on the provisions of the Notice of the State Council on Additional Documents for Education Fees: (1) The tax basis is the actual tax paid by taxpayers; (2) The tax rate is 3%. Calculation formula: education surcharge payable = business tax amount × tax rate. Four. Land value-added tax According to the Provisional Regulations of People's Republic of China (PRC) on Land Value-added Tax (Guo Fa [1993] 138), land value-added tax is a tax levied on units and individuals who transfer the right to use state-owned land, above-ground buildings and their attachments and earn income. Land value-added tax is calculated and levied according to the value-added amount obtained by taxpayers in transferring real estate and the prescribed applicable tax rate. The value-added amount is the balance of the income obtained by taxpayers from the transfer of real estate after deducting the project amount stipulated in the regulations. (VI) Tax rate: the land value-added tax is subject to a four-level progressive tax rate, that is, the value-added amount does not exceed 50% of the deducted project amount, and the tax rate is 30%. The tax rate is 40% for the part whose value-added exceeds 50% of the deducted project amount and does not exceed 100% of the deducted project amount. If the added value exceeds 100% of the deducted project amount, but does not exceed 200% of the deducted project amount, the tax rate is 50%. If the value-added exceeds 200% of the deduction, the tax rate is 60%. According to the Notice on Several Issues Concerning the Collection and Management of Land Value-added Tax, for taxpayers who frequently transfer real estate before the completion and settlement of the project, if the income from the transfer of real estate cannot be calculated based on cost determination or other reasons, the land value-added tax that can be collected first will be liquidated after the completion and settlement of the project. Pre-collection rate: pre-sale of hotels, restaurants, office buildings and other real estate, land value-added tax is pre-collected at the rate of 3% of pre-sale income; Pre-sale of non-ordinary standard houses, villas, apartments and other real estate, land value-added tax is levied at 2% of the pre-sale income; If other real estate is pre-sold, the land value-added tax shall be paid in advance according to the ratio of pre-sale income 1%. Property tax. Urban land use tax If an enterprise has the right to use land, it must pay urban land use tax. According to the Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC) (OrderNo. 17 of the State Council), urban land use tax is levied on units and individuals with land use rights within the scope of cities, counties, towns and industrial and mining areas based on the actual occupied land area. Annual tax payable = ∑ (land area at all levels × corresponding tax amount). This should be calculated according to the tax level of urban land in Xiangfan city. Seven. Urban real estate tax and land use fee of foreign-invested enterprises. If the unit belongs to a foreign-invested enterprise or a foreign enterprise, it shall pay the urban property tax and the land use fee of the foreign-invested enterprise. (1) According to the Provisional Regulations on Urban Property Tax in People's Republic of China (PRC) (promulgated by Decree No.201), the Government Affairs Bureau of the Central People's Government 133, urban real estate tax is a tax levied on foreign-invested enterprises, foreign enterprises and foreign individuals, and compatriots from Hong Kong, Macao and Taiwan according to the original value of the property. Urban real estate tax is calculated according to the original value of the property, and the tax rate is 1.2%. The calculation formula is: annual tax payable = original value of the property × tax rate ×( 1- 30%). Eight. Stamp Duty According to the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (the State Council OrderNo. 1 1 of the People's Republic of China), stamp duty is a kind of voucher tax with behavioral nature levied on all kinds of vouchers listed in the Provisional Regulations on Stamp Duty in economic activities and economic exchanges. It is divided into ad valorem tax and specific tax. Tax payable = tax payable × tax rate, tax payable = number of vouchers × unit tax amount. Stamp duty will not be levied on the certificate (contract) of land use right transfer for the time being, but on the contract, documentary evidence and so on. Stamp duty shall be paid in accordance with the relevant provisions of stamp duty for land development and construction, real estate sale and leasing activities recorded in writing. When buying or selling a house, stamp duty shall be paid on the signed purchase contract according to 5/10000 of the amount contained in the property right transfer document. The real estate transaction management department shall supervise the buyers and sellers to cancel the tax payment after applying for decals on the transfer contract or agreement, and then go through the transfer procedures. When handling the certificate of real estate ownership, stamp duty shall be paid at five yuan each according to the right permission, and the real estate ownership management department shall supervise the payee to cancel the tax on the certificate of real estate ownership according to the decal, and then go through the certification procedures.