Shop property tax must be paid every year.

At present, only some cities implement property tax. Real estate tax is a property tax levied on houses, based on the tax residual value or rental income of the house, and levied on the owner of the house property rights.

The taxes you need to pay when buying a shop are as follows:

1. When buying a shop in a shopping mall, you need to pay national tax, corporate income tax, and local tax stamp duty. National tax surcharge. Personal income tax is withheld and paid;

2. After five years, the transaction transfer fee is required: 5 yuan/square meter; business tax and other surcharges: 5.6% of the total amount; personal income tax, the difference is 20% ; Land tax, 3%; deed tax is 4% of the transaction price;

3. In terms of shop tax, buying is relatively simple, mainly 3% deed tax of the purchase contract amount and 0.05% contract stamp tax ;

4. The tax calculation on sales is more complicated. 5.65 of the purchase price difference. 65% business tax and additional land tax. The profit margin is calculated based on the difference between the buying and selling price and the original purchase price, and is divided into different levels: less than or equal to 50%, the tax rate is 30%; greater than 50% and less than or equal to 100%, the tax rate is 40%; greater than 100% and less than or equal to 200% , the tax rate is 50%; greater than 200%, the tax rate is 60%. After deducting business tax and land tax, the remaining net profit is subject to income tax at a rate of 20%;

5. Generally, the industry estimates that the tax on the sale of commercial real estate is calculated at about 40% of the purchase and sale price. Regarding leasing, developers are not legally allowed to directly lease, but currently most shopping mall operating companies (some are management companies separately registered by developers) sign long-term lease contracts with owners, which is legal. The long lease term does not exceed 20 years.

To sum up, commercial buildings must pay property tax. According to regulations, property tax needs to be calculated and paid based on the residual value after deducting 10% to 30% from the original value of the property. The specific reduction range shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no basis for the original value of the property, the tax authority where the property is located shall make a determination with reference to similar properties. If the property is rented out, the rental income from the property shall be the basis for calculating property tax.

Legal basis:

Article 7 of the "Provisional Regulations of the People's Republic of China on Real Estate Tax"

"Real estate tax is collected annually and paid in installments. “Therefore, property taxes need to be paid every year. However, the tax payment deadlines are stipulated by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, and there is a saying that the tax collection time is inconsistent among cities and regions. However, the regulation that property taxes must be increased every year is uniform!

So property tax is paid every year. It can be paid in two installments a year. The first half of the year's tax is paid in May and the second half of the year's tax is paid in October. It can also be paid in one lump sum in May.