(1) For the transfer of real estate (excluding self-construction) acquired by ordinary taxpayers before April 30, 20 16, you can choose to apply the simple tax calculation method. The sales amount is the balance after deducting the original purchase price of real estate or the evaluation price when acquiring real estate, and the tax payable is calculated at the tax rate of 5%.

Taxpayers should pay taxes in advance to the competent tax authorities where the real estate is located in accordance with the above-mentioned tax calculation methods, and declare and pay taxes to the competent tax authorities where the institution is located.

(2) General taxpayers can choose to apply the simple tax calculation method to the transfer of self-owned real estate built before 2065438+April 30, 2006, and calculate the tax payable at the tax rate of 5% with the total price and extra-price expenses obtained as sales. Taxpayers should pay taxes in advance to the competent tax authorities where the real estate is located in accordance with the above-mentioned tax calculation methods, and declare and pay taxes to the competent tax authorities where the institution is located.

(3) If the general taxpayer transfers the real estate (excluding self-construction) acquired before April 30, 2006, and chooses to apply the general tax calculation method, the tax payable shall be calculated based on the total price and extra expenses obtained as sales.

Taxpayers should deduct the original purchase price of real estate or the balance after acquiring real estate from the total price and extra-price expenses, pay taxes in advance to the competent tax authorities where the real estate is located at the rate of 5%, and report and pay taxes to the competent tax authorities where the institution is located.

(4) If the general taxpayer transfers the self-built real estate before April 30, 2065438+2006 and chooses to apply the general tax calculation method, the tax payable shall be calculated based on the total price and extra-price expenses obtained. Taxpayers should pay taxes in advance to the competent tax authorities where the real estate is located according to 5% of the total price and extra-price expenses obtained, and report and pay taxes to the competent tax authorities where the institution is located.

(5) When the general taxpayer transfers the real estate (excluding self-construction) acquired after May of 1, 20 16, the general tax calculation method is applied, and the taxable amount is calculated based on the total price and extra expenses obtained. Taxpayers should deduct the original purchase price of real estate or the balance of fixed price when acquiring real estate from the total price and extra-price expenses obtained.

Pay taxes in advance to the competent tax authorities where the real estate is located according to the withholding rate of 5%, and declare and pay taxes to the competent tax authorities where the institution is located.

(VI) When the general taxpayer transfers the self-owned real estate built after May 1 2006, the general tax calculation method shall be applied, and the tax payable shall be calculated based on the total price and extra expenses obtained. Taxpayers should pay taxes in advance to the competent tax authorities where the real estate is located according to 5% of the total price and extra-price expenses obtained, and report and pay taxes to the competent tax authorities where the institution is located.

Extended data:

Property tax is calculated and paid according to the residual value after deducting 10% ~ 30% from the original value of the property. The deduction ratio shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the deduction range stipulated in the tax law. This provision is not only conducive to determining the residual tax amount according to local conditions, but also conducive to balancing the tax burden, simplifying the calculation procedure and improving the efficiency of tax collection and management.

The original value of real estate: it should include all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are not generally valued separately. Mainly: heating, sanitation, ventilation, etc. Taxpayers who rebuild or expand the original houses should increase the original value of the houses accordingly.

Baidu encyclopedia-property tax

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Shanghai Taxation Bureau-Announcement on Issuing the Interim Measures for the Administration of Taxpayers' Transfer of Real Estate Value-added Tax