Shops with sales of 6,543,800 yuan+0,000 yuan are required to pay 5.65% business tax and surcharge according to the difference in the sales contract, and the tax rate is 30% at different grades. More than 50% and less than or equal to 100%, and the tax rate is 40%; More than 100% and less than or equal to 200%, and the tax rate is 50%; If it exceeds 200%, the tax rate is 60%.

At the same time, after deducting business tax and land value-added tax, the remaining net profit is taxed at 20%. The specific taxes are:

1. Personal income tax: (appraised price-original price) *20% or appraised price *3%.

2. Business tax: (appraised price-original price) *5.5% or appraised price *5.5%.

3. Land value-added tax: (appraised price-original price) *30% to 60% or appraised price *30% to 60%.

Extended data:

When the seller sells, regardless of the number of years, the store must pay the following taxes:

Real estate transaction fee 3 yuan/m2.

Stamp duty: 0.05% of the house price.

At the same time, after the store meets the delivery conditions, the seller shall notify the buyer in writing to handle the delivery procedures. When both parties conduct the acceptance and handover, the Seller shall present the supporting documents specified in Article 9 of the Contract and sign the house handover form.

Baidu encyclopedia-store sales contract

Baidu encyclopedia-store transaction taxes and fees