1, building area tax: 3 ‰ of the building area;
2. Land use tax: 0.3 ‰ of the land use period;
3. Parking space use tax: pay according to three thousandths of the service life of the parking space;
4. Deed tax for shops: 0.3 ‰ of the shop area;
5. Indoor public service facility tax: pay according to three thousandths of the construction area of indoor public service facilities;
6. Other taxes:
Shop deed tax: refers to the relevant taxes and fees for the sale of commercial real estate in real estate transactions. According to the nature of shops, they can be divided into newly developed shops (commercial real estate developed and sold by developers) and second-hand shops. According to the tax burden, it can be divided into buyer tax and seller tax; According to the nature of taxes and fees, it can be divided into transaction tax and transaction fee.
The object of deed tax is the ownership of land and houses transferred in China. Specifically, it includes the following three contents:
1, the assignment of the right to use state-owned land shall be undertaken by the undertaker. 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.
To sum up, if you buy a shop, you will pay the deed tax of 3%. Besides deed tax, you can also pay personal income tax.
Legal basis:
"Provisional Regulations on Deed Tax in People's Republic of China (PRC)" Article 3.
The deed tax rate is 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.
Article 4
Tax basis for deed tax:
(a) the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are all transaction prices;
(two) the gift of land use rights and the gift of houses shall be approved by the tax authorities with reference to the market price of the sale of land use rights and houses;
(three) the exchange of land use rights and housing is the difference between the exchanged land use rights and housing prices.
If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference between the land use right and the exchange house price is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification.