Real estate belongs to the service industry, and the main tax is business tax, which is paid according to the approved tax amount:

1, main tax: pay 3% business tax (pay local tax) according to income.

2. Additional taxes and fees (payment of local taxes)

(1) Urban construction tax shall be paid at 7% of the business tax (5% in the county, 0/%in the township);

(2) The education surcharge is paid at 3% of the business tax;

(3) The local education surcharge is paid at 65438+ 0% of the paid business tax;

(4) embankment fees or river maintenance fees or water conservancy construction funds transferred by provinces.

3. Pay 20% personal income tax according to the distributed dividends. (Pay local taxes)

4. Pay enterprise income tax at 25% of the profits. (Pay local taxes)

5. In addition, there are property tax (original value 1.2% or rent 12%), land use tax, stamp duty, travel tax, etc. (Pay local taxes)