Panjin second-hand commercial network spent 420 thousand to buy it. Ask about the transfer today. There is land value-added tax. I don't know how to calculate. I was told that it was 260,000, and I transferred 300,000. Give me an opinion. Hello. Shops are non-residential transactions, which are not limited to purchase, directly signed online, and then evaluated by the Housing Authority's computer, and can be directly transferred (no need to review the qualifications for purchasing houses).

Taxes payable by the seller of second-hand shops:

1, individual income tax:

(1) Collection of the difference: 20% of the difference: for those who can provide legal, complete and accurate relevant vouchers and correctly calculate the tax payable, 20% of the taxable income and personal income tax will be collected;

(2) Full collection: 3% of the total amount: for those who cannot provide legal, complete and accurate relevant vouchers, the payable amount cannot be calculated. According to the Reply of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection of Individual Income Tax from Housing Auction, the individual income tax is calculated and paid at 3% of the taxable amount.

2. Land value-added tax: adopt the method of "pre-levy first, then liquidation", that is, pre-levy first, then audit the accounts, and make detailed liquidation, so as to make more refunds and less payments. The tax rate is 5%.

Example: Take the original price of 500,000 shops and the current transfer price of 6,543,800+0,000 as an example:

Its value-added is 500,000, and the value-added rate is 65,438+000%. Within the range of 50%- 100%, the calculation method of land value-added tax is: (500,000× 40%-reasonable tax deduction )× 5%.

If the value-added rate is within the range of 100%-200%, the calculation method of land value-added tax is: (value-added amount ×50%- reasonable tax deduction) × 15%.

If the value-added rate is above 200%, the calculation method of land value-added tax is: (value-added amount × 60%-reasonable tax deduction) ×35%.

3. Business tax: the difference is 5.8%

4. Housing registration fee 550 yuan/set.

5, land certificate registration fee 33~ 120

6. The appraisal fee is 0.3%

7. Stamp duty is 0.05% (calculated at normal transaction price).

8. Transaction cost 1 1 yuan/square meter.

Shops are non-commercial houses, so they can't settle down, buy or use provident fund loans. The main source of income after buying a shop is rent. Interested netizens are advised to invest cautiously.