2. Land value-added tax: In the first case, land value-added tax = {transfer income-hand-paid fare (plus 5% per year)-related taxes} × applicable tax rate; In the second case, land value-added tax = (transfer income-replacement guide price) × applicable tax rate (30%-60%) If the hand-delivered purchase invoice cannot be provided.
3. Personal income tax: according to the facts, it is (transfer income-original value of real estate-reasonable expenses) ×20%. (If the original owner of the house is not an individual, in the name of the company, personal income tax is not levied, and enterprise income tax is levied).
4. Value-added tax and additional tax In the first case, if the invoice can be provided, it will be (transfer income-starting price) ×5%. The second case: if the invoice cannot be provided, it is the transfer income ×5%. Additional tax: VAT × 12%. (The composition of surtax: education surtax, local education surtax and urban construction surtax). Legal basis: Article 3 of the Deed Tax Law of People's Republic of China (PRC) has a deed tax rate of 3% to 5%.