1, property tax: for rented houses, the tax rate is12% based on rental income;

2. Deed tax: When buying and selling the house, the buyer shall pay it at the tax rate of 3-5%;

3. Stamp duty: 5 ‰ of the contract amount of land use right transfer when land is acquired for commercial housing development;

4. Personal income tax: 20% of the difference can be collected if the original documents can be provided, and 3% of the transfer price can not be provided;

5. Transaction fee: the total area of the house multiplied by the 3 yuan per square meter;

6. Surcharge: 2% of the business tax.

Tax impact of real estate investment:

1. Personal income tax: if an individual contributes real estate, he may need to pay personal income tax, and the specific tax rate depends on the income from the transfer of real estate and the holding time;

2. Stamp duty: real estate investment may involve the transfer of property rights, and stamp duty is required;

3. Land value-added tax: If there is value-added in the process of capital contribution, it may be necessary to pay land value-added tax;

4. Business tax: In some cases, real estate investment may be regarded as a business activity, and business tax is required;

5. Enterprise income tax: If the real estate is invested by the enterprise, the enterprise may need to pay enterprise income tax when it sells or uses the real estate subsequently.

To sum up, the tax treatment of real estate investment includes property tax, deed tax, stamp duty, personal income tax, transaction fee and surcharge. The rental tax rate of the house is12%, the buyer has to pay 3-5% deed tax when buying and selling, and the stamp duty of 5‰ of the contract amount of land use right transfer is required when developing commercial houses to acquire land. The income from the house transfer shall be levied at 20% of the difference if the original voucher is provided, and at 3% of the transfer price if there is no voucher. In addition, the transaction fee is calculated by multiplying the total area of the house by 3 yuan per square meter, and the surcharge is charged at 2% of the business tax.

Legal basis:

Individual income tax law

the second

Individual income tax shall be paid for the following personal income:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

Article

Personal income tax rate:

(1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall apply (the tax rate table is attached);

(2) For operating income, an excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to a proportional tax rate of 20%.

Deed Tax Law of the People's Republic of China

Article

The deed tax rate is 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record. Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of housing.

Article 4

Tax basis for deed tax:

(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the money to be delivered and the price corresponding to the physical objects and other economic benefits;

(two) land use rights swap, housing swap, the difference between the exchanged land use rights and housing prices;

(3) The land use right gift, house gift and other transfer of land and house ownership without price are the prices legally approved by the tax authorities with reference to the market price of land use right sale and house sale. If the difference between the transaction price and the swap price declared by the taxpayer is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of the People's Republic of China on Tax Collection and Administration.