2. Enterprise income tax. According to the relevant regulations of our country, the income from real estate sales should be incorporated into the total income of the current period to calculate and pay enterprise income tax.
3. Stamp duty. The company needs to pay stamp duty of 0.5‰ when selling the house, and the tax basis is the amount contained in the taxable certificate.
Fourth, land value-added tax. Land value-added tax is based on the value-added amount obtained by taxpayers selling commercial housing.
Five, urban maintenance and construction tax and education surcharge, refers to the sales income of commercial housing, including monetary income, income in kind and other income of the total price and related economic benefits, including the money collected in the name of the people's government at or above the county level and included in the housing sales price.
Six, dike protection fee. The tax standards for embankment protection fees vary according to the nature of enterprises. Domestic enterprises are 0. 1% of taxable income, while foreign-funded enterprises are 0.09% of taxable income.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.