Description of the approval number of tax collection standards
Business tax (seller) is 5.55% of local taxation bureau 1, and the column of business tax includes business tax, urban construction tax, stamp duty and education surcharge;
2. The transaction service fee is charged according to the evaluation price and transaction price;
3. For the transfer of real estate belonging to allocated land, 40% of the land price shall be paid as required (subject to the evaluation price).
4. Land value-added tax: value-added tax × tax rate-deduction of project tax × coefficient.
VAT rate coefficient
50% 30% 0
50%- 100% 40% 5
100%-200% 50% 15
Over 200% 60% 35
Note: This form is for reference only, and the specific interpretation right belongs to the relevant departments.
Lease tax (buyer) 3% Agricultural Tax Bureau
Individual income tax (buyer) (difference-deduction of project tax) ×20% Local Taxation Bureau
The land value-added tax (seller) is more than 4,000 yuan per square meter, and the plot ratio is less than 1.0. Local taxation bureau accounts for 30%~60%.
Housing transaction costs (50% for both parties of the stock house and 50% for the new house developer). 3 yuan for newly-built stock houses, 6 yuan for newly-built commercial houses and 10/0 yuan for stock houses, JYG (2002) No.490 and JYG (2002) No.507.
The transaction service fee of land use right (50% paid by both parties) is less than RMB 6,543.8+0,000, and the rate is 0.5%.
100-100000 yuan, with a rate of 0.3%.
1 0,000-30,000,000 yuan, with the rate of 0. 15%.
30 million-65.438+0 billion yuan, with the rate of 0.654.38+0%. JYG (2002)No. 965.438+05.
"Vegetable basket" price adjustment fund (50% paid by both parties) shall be collected by the Price Bureau at a rate of 3‰ (no project fee is charged for land transfer). The municipal government (1994) 184.
Document Sanfu (2000) 16
Surveying and mapping fee: the information center charges (the buyer) 300 yuan/mu. If the real estate developer transfers the newly developed commercial house, the State Bureau of Surveying and Mapping (2002) No.3 document does not charge this item.
File-keeping fee: The Information Center will charge (the buyer) ≤300 yuan according to Document No.334 (1993) of the Provincial Price Bureau and the Provincial Finance and Taxation Department.
Land ownership registration fee: 0.2 yuan/m2 charged by the ownership survey (the buyer) (1993) 150 Detailed Rules and Administrative Measures for Land Registration Fee in Hainan Province.
Cost of Property Certificate: Notice of Hainan Provincial Department of Land and Resources on Forwarding the Standard Document of Property Certificate Cost Collection by Ownership Investigation Institute (Buyer) No.27 (20065438+0).
House transfer registration fee: The Property Ownership Investigation Office collects (the Buyer) the Notice of 80 yuan/Zong Qiong Jia Fei Zi (1993) No.334 on charging items and standards for administrative system construction.