2. Property tax If the property tax is levied ad valorem, the annual property tax payable shall be calculated and paid according to the residual value after the balance value of the house (original value of the house *( 1-30%) and the tax rate of 1 .2%.
3. The purchase and sale contract of stamp duty shall be calculated and paid according to the purchase and sale contract, and the tax rate shall be three ten thousandths.
According to Zhangzhou Local Taxation Bureau [Zhangdi Taxation Management No.2 (2003)3 1]
Tax basis of stamp duty on sales contracts.
1) 60% of the purchase amount of raw materials, fuels, auxiliary materials and packaging materials and 60% of the sales amount of products are used as the taxable contract tax.
2) For commercial wholesale or wholesale, 70% of the purchase amount of goods and 70% of the wholesale sales amount of goods are used as taxable contract tax to verify the taxable amount;
3) The commercial retail business shall verify the taxable amount according to 50% of the purchase price of goods as the taxable contract tax amount;
4. The account books of the stamp duty fund shall be calculated and paid at a one-time rate of five ten thousandths according to the total amount of paid-in capital and capital reserve, and only the increased amount of paid-in capital and capital reserve shall be calculated and paid at a rate of five ten thousandths.
5. Urban land use tax Zhangzhou City Zhangzhou City Level 4 pays land use tax according to the actual occupied land area (the area indicated on the land use certificate) and the unit tax 5 yuan. That is, the annual land use tax payable = the area indicated in the land use certificate ×5.
6. The urban part of the urban maintenance and construction tax (with value-added tax) is levied at the rate of 7% according to the actually paid value-added tax.
7. The value-added tax levied on local education fees shall be calculated and paid according to the actual value-added tax rate of 1%.
8. The additional value-added tax on education fees is calculated and paid according to the actual value-added tax, and the tax rate is 3%.