What tax does an enterprise have to pay when it sells its own property?

Legal analysis: When the real estate under the company name needs to be sold, the types of taxes and fees that need to be paid generally include value-added tax, urban construction tax, education surcharge, local education surcharge, stamp duty, enterprise income tax and land value-added tax. For the buyer, the taxes to be paid include deed tax and stamp duty, and there will be some small fees such as registration fees.

Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax.

Article 1 Property tax shall be levied in cities, counties, towns and industrial and mining areas.

Article 2 The property tax shall be paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights are paid by the mortgagee. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user.

Article 7 Property tax shall be levied annually and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

Article 9 Property tax shall be collected by the tax authorities where the real estate is located.