No matter what kind of house, it is necessary to pay taxes and fees for general transactions, including commercial apartments, whose taxes and fees include value-added tax, stamp duty and so on. Of course, it is necessary to know clearly what taxes and fees are for commercial apartments.

1, VAT: 5.5% for the value-added part (selling price-purchase price).

2. Stamp duty: the transaction price is 0.05%.

3. Land value-added tax: the tax rate is 30% for the part where the value-added amount does not exceed 50% of the deducted project amount; The tax rate is 40% for the part where the value-added amount exceeds 50% of the deducted item amount and does not exceed 100% of the deducted item amount; If the value-added exceeds 100% and does not exceed 200% of the amount of the deducted items, the tax rate shall be 50%; If the value-added exceeds 200% of the amount deducted, the tax rate is 60%.

4. Personal income tax: the enterprise income tax is (selling price-acquisition cost) *25% (company); Personal income tax shall be paid by the buyer according to (selling price-acquisition cost) *20% (limited partnership company and individual).

What is the transfer process of commercial real estate?

1, commercial real estate transfer registration: the buyers and sellers of commercial real estate go to the intermediary agency to consult the relevant policies of second-hand housing transactions, and register the purchase and sale information respectively.

2. Transfer of commercial real estate: The seller of commercial real estate takes the property ownership certificate to the real estate transaction management department of the district and county where the house is located, and goes through the transfer procedures.

3. Verification of commercial real estate: the intermediary agency examines the ID card and property right certificate of the seller of commercial real estate, and keeps a copy of the certificate for the sale of commercial real estate for filing. At the same time, on-the-spot investigation, grasp the details of the house, and make a preliminary appraisal to provide reference for determining the price of commercial housing.

4. Signing of commercial real estate: After verifying the commercial real estate, the intermediary agency signs the entrustment sale and purchase agreement with the seller and the buyer of the commercial real estate respectively. After confirming the price of the house and related matters, the buyer and seller of the commercial house sign the house sales contract and pay the agency fee for the transfer of the commercial house.

5. Mediator of commercial real estate: The buyer and seller of commercial real estate shall sign the Mediator Contract with the intermediary agency * * * and pay the middle premium. The seller shall submit the original and photocopy of the ownership of the commercial house, name stamp, etc. The buyer of commercial house shall submit a copy of valid identity certificate, name stamp, etc.

6. Payment of commercial real estate: The buyer shall deposit all the house payment into the account designated by the Chinese insurer within three days before the transfer.

7. Transfer of commercial real estate: The buyer and seller of commercial real estate pay relevant taxes, go through the transfer formalities, and pay the house price to the seller after confirmation. The seller must also vacate the commercial real estate and hand over the keys to the buyer.