The taxes that enterprises need to pay when selling houses include deed tax, stamp duty, land value-added tax and enterprise income tax. Deed tax 3%-5%; The company needs to pay 0.5‰ stamp duty to sell a house; Land value-added tax should be levied according to the standard of selling real estate, that is, the tax rate of general taxpayers is 1 1%, and the tax rate of small-scale taxpayers is 5%; Income tax is paid at the rate of 20%.
Legal objectivity:
Interim Regulations of People's Republic of China (PRC) Municipality on Deed Tax
first
Units and individuals that transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of these Regulations.
Interim Regulations of People's Republic of China (PRC) Municipality on Deed Tax
second
The term "transfer of ownership of land and houses" as mentioned in these Regulations refers to the following acts:
(a) the transfer of state-owned land use rights;
(two) the transfer of land use rights, including sale, gift and exchange;
(3) buying and selling houses;
(4) Housing donation;
(5) Housing exchange.
The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of rural collective land contractual management right.
Interim Regulations of People's Republic of China (PRC) Municipality on Deed Tax
essay
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.