What tax do enterprises have to pay when selling land and real estate?

Legal analysis: According to the relevant tax regulations of the state, the transfer of land use rights after the reform of the camp is subject to value-added tax, urban construction tax, education surcharge, land value-added tax and stamp duty. Therefore, the transfer of land use rights will only be registered by the land department after paying the above taxes and fees. Units and individuals selling labor services, intangible assets or real estate in People's Republic of China (PRC) and China are VAT taxpayers and should pay VAT instead of business tax.

Legal basis: Article 31 of People's Republic of China (PRC) Tax Collection and Administration Law, taxpayers and withholding agents shall pay or remit tax in accordance with the provisions of laws and administrative regulations or the time limit determined by tax authorities in accordance with laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.