1. How to calculate the deed tax on industrial land 1? Taxes and fees to be paid for the transfer of industrial plants: According to the Provisional Regulations on Deed Tax in People's Republic of China (PRC) and the Detailed Rules on the Provisional Regulations on Deed Tax in People's Republic of China (PRC), the deed tax is paid at 3% of the contract turnover. 2. According to the Notice on the Business Tax Policy of Housing Transfer jointly issued by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, the business tax is paid at 5.6% of the difference in housing transfer; Buildings on the ground and their attachments and units that obtain income must pay land tax, and the land tax shall be taxed at a progressive rate of four levels. 3. Land tax shall be paid in proportion (50% to 30%, 100% to 40%, 200% to 50%, 200% to 60%); The transfer of real estate by domestic units shall be collected by the State Taxation Bureau or the Local Taxation Bureau in charge of the income tax of the unit. 4. Fees to be paid for the transfer of industrial plant: according to national standards, the non-residential transaction fee is per square meter 10 yuan (half for both parties); Real estate registration fee 550 yuan/building; Stamp duty 0. 1% (half for both parties); The land registration fee is 0.08 yuan/m2; Land transaction fee of 3 yuan/m2 (half for both parties). Second, the tax object of deed tax is the land and house ownership transferred in China. It includes the following contents: 1. The contractor shall be responsible for the transfer of the right to use state-owned land. It refers to the behavior that the land user pays the land use right transfer fee to the state and the state transfers the state-owned land use right to the land user within a certain period of time. 2, the transfer of land use rights, in addition to considering the land value-added tax, the other by the contractor to pay deed tax. Refers to the behavior of land users to transfer the land use right to other units and individuals by sale, gift, exchange or other means. The transfer of land use rights does not include the transfer of rural collective land contractual management rights. 3. House sale: that is, the seller transfers the ownership of the house to the buyer in cash. The following special circumstances are considered as buying and selling houses: 1. In case of paying debts with real estate or exchanging houses in kind, the property owner shall pay deed tax according to the present value of the house. 2. Enterprises that invest in real estate or transfer equity and invest in their own real estate as shares are exempt from deed tax. 3. Buying a house, demolishing materials and rebuilding a new house must be taxed according to the regulations. The donator of the house does not pay the land value-added tax, and the donee has to pay the deed tax. Housing exchange in the calculation of deed tax, we should pay attention to whether the transfer is a key point. The land transfer fee payable for the right to use state-owned land is subject to deed tax. The deed tax shall not be reduced or exempted because of the reduction or exemption of land transfer fees. 3. When is the deed tax on real estate generally paid? Generally, it is paid when the real estate license is handled after the house is delivered. All the fees required to handle the real estate license of commercial housing are as follows: 1. Taxes to be paid for the purchase of commercial housing: deed tax, which is 3-5% of the total purchase price (different tax rates in different provinces, municipalities and autonomous regions are charged by the local finance bureau), and ordinary commercial housing is halved, that is, 1.5-2.5%. After the commercial house transaction is approved, the buyer shall pay the deed tax with the house transaction verification certificate. The standard for paying deed tax is as follows: individuals who purchase ordinary houses are taxed at 0.5% of the sales price of 65438+. Individuals purchase high-grade houses, modular shops and privately built single-family houses for their own use, and the unit purchase is taxed at 3% of the sales price. Surveying and mapping fees: according to the number of cases, 80 yuan will be charged for those under 50 square meters, and 50- 100 yuan for those under 50-100 square meters. Stamp duty is levied by the local tax bureau, accounting for 0.05% of the total purchase price. 2. Fund: Housing maintenance fund, accounting for 2-3% of the total purchase price, and 2% in most places. 3. Handling fee and transaction fee, 0.5% of the total payment, 0.25% of the total payment. The registration fee of real estate license is charged by the local housing management office, which varies from place to place. Usually/kloc-90 yuan below 0/00 square meters, 100 square meters above every 100 square meters 10 yuan. The cost of land use right certificate registration varies from place to place, but it does not exceed 100 yuan. Please consult the local land management bureau for specific charging standards. 4. In case of mortgage, the following expenses will occur: appraisal fee, 0.2-0.5% of the total purchase price, insurance premium, total purchase price multiplied by loan term multiplied by 0. 1% multiplied by 50%, notarization fee, and loan amount multiplied by 0.03%. 5. Mortgage registration fee, 100 yuan. From the above, we can know that the deed tax of industrial land is paid according to 3% of the contract turnover, in addition to a series of taxes such as land tax.

Legal objectivity:

"Provisional Regulations on Deed Tax in People's Republic of China (PRC)" Article 3 3-5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph, according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.