1, fixed assets investment direction adjustment tax is for units and individuals in China (excluding foreign-related enterprises)
A tax levied on the act of investing in fixed assets. Regulation tax, tax items and tax rates shall apply to the general public.
The tax rate for residential buildings (including commercial housing) is 5%. According to Guo Shui Fa [1994]2 16, real estate.
Commercial housing sold by the development company can be paid directly to the tax authorities by the purchase unit at the applicable tax rate; tax
The administrative organ may also entrust the development company to withhold and remit. The calculation formula is: taxable investment completion amount × applicable tax rate.
2. Business tax: Real estate development enterprises engaged in construction projects should include raw materials used in the projects.
And other materials and power costs, according to the tax rate of 3% applicable to the construction industry tax items.
When selling real estate, a real estate development enterprise shall, after receiving or obtaining the credentials for claiming business income (house payment),
Pay the business tax at the rate of 5% for the total price and out-of-price expenses according to the tax item of selling real estate. If signed with the underwriter
The contract is sold at its own price, and the real estate development company issues real estate invoices to customers at a rate of 5%.
Pay business tax at the tax rate of%, and the underwriter shall collect business according to the "service industry-agency industry" if it collects the price difference or handling fee.
Tax. After the expiration of the contract, if the unsold part of the house is purchased by the underwriter, the real estate development company shall
Sales revenue is subject to "sales of real estate" and business tax is levied at the rate of 5%. The underwriter will resell the property and package it.
Dealers also collect business tax according to the tax item of "selling real estate".
3. Urban construction tax and education surcharge: 7% urban construction tax and 3% education are paid according to the actual business tax.
Additional education fee.
4. Stamp duty: When the property rights of units and individuals are transferred, stamp duty shall be paid.
5. Land value-added tax: Land value-added tax refers to the transfer of state-owned land use rights, above-ground buildings and their attachments.
The value-added amount obtained by the unit or individual who transfers the property (that is, real estate) and obtains income.
A tax levied at the rates of 30%, 40%, 50% and 60%.
6. Enterprise income tax: the balance of income of real estate development enterprises after deducting costs, expenses and losses shall be
Pay enterprise income tax at the rate of 25% (including local income tax).
7. Deed tax: At present, the scope of deed tax collection in China is due to the sale, pawn, gift and exchange.
Houses with transferred rights. Its taxpayers acquire land and housing property rights in the form of sale, pawn, gift or exchange.
The recipient. Deed tax is a certain proportion of the contract production price set by both parties to the property rights.
Secondary taxation. The purpose of collecting deed tax is to protect the legitimate rights and interests of real estate owners. Deed tax (for houses)
The deed tax is levied at 3- 5% of the transaction price of the house, which is determined by each province, city and district.