First, the purchase link:
Deed tax: original value of the property × 3%;
Stamp duty: original value of the property ×0.05%
Second, the holding link:
Property tax (calculated on an annual basis): the original value of the property ×80%× 1.2% (taking Changning District as an example, it varies from district to district);
Another way is to calculate the property tax by rent, specifically, the rent is × 1.2%. The rent should be approved by the tax administrator. It is too low to pass the examination.
Land use tax (calculated on an annual basis): occupied land area × specified tax amount (the tax amount is different in different districts and lots, for example, Hongqiao Development Zone in Changning District is located in 20 yuan/m2, and Beixinjing is 12 yuan/m2, etc. ).
Third, the transaction link:
Enterprises need to pay:
Enterprise income tax: (sales price-net property value) ×25%
Business tax: (sales price-original value of the property) ×5.5%
Land value-added tax: it varies from 30% to 60% according to the appreciation range.
Stamp duty: sales price ×0.05%
# Place of company registration: China
1. Tax payment place: real estate trading center in the area where the property is located;
2. Nature of the company's house ownership: residence, shop or office building.
3. Tax calculation formula:
Deed tax: (approved taxable value-VAT is applicable to this transaction) * 3%;
Ownership registration fee: 80 yuan/set;
Mortgage registration fee: 80 yuan/set;
Stamp duty on warrants: 5 yuan/Ben;
Stamp duty on contract: 5/10000 approved by taxable value;
Property tax: taxable value ×80%× 1.2%* year (property holding period) or annual rent ×12%;
Land use tax: land area occupied by the house * years (holding years of real estate) * land use area tax rate.
The above contents are for reference only, I hope I can help you. Thank you for your support. I wish you a happy purchase!