1, deed tax, current regional guidance price (net price) multiplied by 3%;

2. Business tax, 5.6% or 5.6% in full (the difference is the net price);

3. Land value-added tax, the difference between 1% or 30% is 60% (the difference is the original purchase price-the original purchase price-the depreciation fee of 5% of the original purchase invoice);

4. Personal income tax, accounting for 20% or 20% of the total (the difference is the net original price-this time);

5. Stamp duty 0. 1%, original purchase price *100%; Commercial housing can be mortgaged after handling the Property Ownership Certificate.

Commercial real estate transaction taxes and fees are as follows:

1. search fee for commercial real estate transfer: the charging standard is 10 yuan/piece. Because shops can't settle down, the file search fee is charged by piece;

2. Notarial fee for the transfer and sale of commercial real estate: the notarial fee for the sale and purchase is 3 ‰ of the transaction price in the notarial certificate;

3. Deed tax for commercial real estate transfer: the deed tax for shops is 3% of the transaction price;

4. Commercial real estate transfer tax: individual tax is personal income tax, and the collection standard is 65438+ 0% of the transaction price. However, if the store belongs to the property right of the company, the individual tax is 20% of the transaction price, the business tax is levied at 5.55% of the difference between the transaction price and the original purchase price, and the land value-added tax is1%;

5. Commercial real estate transfer fee: the fee is about 240 yuan per share;

6. Transaction fee for commercial real estate: transaction fee for non-residential real estate is 8 yuan per square meter.

Legal basis: Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Real Estate Tax.

Property tax is paid by the property owner. Property rights belong to the whole people, paid by the management unit. If the property right is issued, the mortgagee shall pay it. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user.

The property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).

essay

The property tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate.

If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.

Article 4

If the property tax is calculated and paid according to the residual value of the property, the tax rate is1.2%; If paid according to the rental income of real estate, the tax rate is 12%.