Business tax, urban construction tax, education surcharge, land value-added tax, property tax, land use tax, stamp duty, enterprise income tax, farmland occupation tax, personal income tax, deed tax, etc.

1, business tax

(1) Tax items and tax rates

Business tax involves the transfer of intangible assets and the sale of real estate (including the sale of buildings or structures and other land attachments), and the tax rate is 5%.

(2) Special provisions

The transfer of limited property rights or permanent use rights of real estate, as well as the donation of real estate to others by the unit, are regarded as real estate sales. (Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax)

When selling real estate, the act of transferring the land use right occupied by it shall be taxed according to the sales of real estate.

Business tax is not levied on the behavior of investing in shares with real estate, participating in the profit distribution of investors and sharing investment risks. However, equity transfer shall be taxed according to this tax item. From June, 5438 to February, 2002, the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Business Tax Related to Equity Transfer (Caishui [2002] No.65438 +09 1) redefined the tax calculation method of this kind of behavior. Since June 65438+1 October12003, intangible assets and real estate have been invested in shares.

Land leasing and real estate leasing are not taxed according to intangible assets transfer and real estate sales, but according to the tax items of leasing industry.

Business tax is not levied on the transfer of land use rights by land owners and the return of land use rights by land users to land owners.

When selling real estate, the act of transferring the land use right occupied by it shall be taxed according to the sales of real estate.

(3) place and time of tax payment

Taxpayers who sell real estate or transfer land use rights shall report and pay business tax to the competent tax authorities where the land and houses are located.

The time when the business tax obligation occurs is the day when the taxpayer receives the business income or obtains the voucher for claiming the business income.

Where a taxpayer transfers the land use right or sells real estate in advance, its tax payment obligation occurs on the date of receiving the advance payment. If the unit donates real estate, the tax payment obligation occurs on the date when the ownership of the real estate is transferred.

(4) Offset problem

When a unit or individual sells or transfers the purchased real estate or land use right, the turnover shall be the balance of the total income minus the original price of the real estate or land use right.

Units and individuals selling or transferring real estate or land use rights obtained by repaying debts shall take the balance of total income minus the price of real estate or land use rights when repaying debts as the turnover. (Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Several Policy Issues concerning Business Tax (Caishui [2003] 16)

2. The tax basis of urban maintenance and construction tax is the business tax actually paid by taxpayers.

The tax rates are 7%, 5% and 1% respectively. Taxpayers in different regions implement different tax rates.

Calculation formula: tax payable = business tax × tax rate.

3. Additional education expenses

The tax basis of education surcharge is that the actual tax rate of taxpayers paying business tax is 3%.

Calculation formula: education surcharge payable = business tax payable × tax rate.

4. Land value-added tax

The tax basis is the value-added amount obtained by taxpayers in transferring real estate. The value-added amount is the balance of the income obtained by the taxpayer from the transfer of real estate after deducting the project amount stipulated in the regulations and detailed rules.

The tax rates are 30%, 40%, 50% and 60%, and the pre-tax tax rate of land value-added tax varies from region to region.

Calculation formula: land value-added tax payable = value-added amount × tax rate-quick deduction-withholding tax.

5. Property tax

(1) The tax rate is 1.2% based on the original value (assessed value) of the property tax. The calculation formula is:

Annual taxable amount of property tax = original value (assessed value) × (1-30% )× 1.2%.

(2) If the rental income is the tax basis, the tax rate is 12%. The calculation formula is:

Annual taxable amount of property tax = annual rental income × 12%

6. Land use tax

The land use tax is based on the land area actually occupied by taxpayers, and is calculated and collected according to the prescribed tax amount.

7. Stamp duty

Stamp duty is a kind of voucher tax with behavioral nature, which is levied on all kinds of vouchers listed in the provisional regulations on stamp duty in economic activities and economic exchanges. It is divided into ad valorem tax and specific tax.

Tax payable = tax amount * tax rate, tax payable = number of vouchers * unit tax amount.

(a) the accounting books and business licenses of the development enterprise shall be stamped with stamp duty;

(2) No stamp duty will be levied on the certificate (contract) of land use right transfer for the time being (according to Article 3 of the Notice on Certain Policies on Stamp Duty (Cai Shui [2006] 162), stamp duty will be levied according to the transfer of property rights);

(3) Contracts and documents for consultation, construction, procurement, real estate sale, leasing and other activities in land development. , stamp duty shall be paid in accordance with the relevant provisions of stamp duty;

(4) For buying and selling houses, the signed purchase contract pays stamp duty at the rate of 0.5 ‰ of the amount specified in the property right transfer document, which is usually levied at the same time as the real estate transaction;

5] When handling the certificate of ownership of real estate, stamp duty shall be paid according to the certificate of ownership, with a price of five yuan each.

8. Enterprise income tax

Tax basis: taxable income = total income-deductible item amount

Tax rate:

(1) The corporate income tax rate is 25%.

(2) Non-resident enterprises shall obtain the income specified in the third paragraph of Article 3 of this Law, and the applicable tax rate shall be 20%.

(3) The enterprise income tax shall be levied at a reduced rate of 20% for small-scale enterprises with low profits that meet the requirements.

(4) High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.

5] Foreign-invested enterprises and foreign-funded enterprises, transition period.

Calculation formula: Taxable amount = taxable income × tax rate

9. Farmland occupation tax

Units or individuals that occupy cultivated land for building houses or engage in non-agricultural construction are taxpayers of cultivated land occupation tax and shall pay cultivated land occupation tax in accordance with the provisions of these regulations.

The tax amount of farmland occupation tax is stipulated as follows:

(a) the per capita arable land does not exceed 1 mu (taking the county-level administrative area as the unit, the same below), per square meter 10 yuan to 50 yuan;

(two) per capita arable land 1 mu but not more than 2 mu, from 8 yuan to 40 yuan per square meter;

(three) per capita arable land of more than 2 acres but not more than 3 acres, from 6 yuan to 30 yuan per square meter;

(four) the per capita arable land of more than 3 acres, from 5 yuan to 25 yuan per square meter.

10, personal income tax

Personal income tax is a tax levied on taxable income obtained by individuals. The unit or individual who pays the income is the withholding agent of personal income tax, and it is the legal obligation of the withholding agent to withhold and remit personal income tax in accordance with the provisions of the tax law.

In addition to the usual personal income tax business, real estate enterprises have special tax-related situations such as demolition compensation, shading or construction compensation, overdue delivery of houses, and late property rights compensation.

1 1, deed tax

Deed tax is a tax levied on units and individuals who undertake land use rights and house ownership when transferring land and house ownership in People's Republic of China (PRC).

Note: The buyer's units and individuals are deed tax taxpayers.

Deed tax is based on the transaction price of land use right and house ownership transfer.

The current deed tax rate is 3-5%, which is halved everywhere. At present, the land transfer tax rate in Dalian is 4%, the transfer tax rate of projects under construction is 4%, the transfer tax rate of ordinary houses is 1.5%, and the transfer tax rate of non-ordinary houses is 4%.

Taxable amount = real estate transaction price or appraisal price * tax rate.