1. The taxpayer of deed tax is the buyer. The calculation formula is: deed tax payable = transaction price of this house transfer × applicable tax rate.
2. Stamp Duty The taxpayers of stamp duty are the buyer and the seller. The calculation formula is: stamp duty payable = transaction price of this house transfer × applicable tax rate. The applicable tax rate here is five ten thousandths, which is levied according to the Property Right Transfer Instrument.
3. Payable enterprise income tax = (transaction price of this house transfer-original value of the house-reasonable expenses) ×25%
4. Business tax collection units and individuals selling "second-hand houses" shall collect business tax according to the tax item of "selling real estate". Urban construction tax, education surcharge and local education surcharge are levied at 7%, 3% and 2% of business tax respectively.
5. Land value-added tax Land value-added tax is the value-added amount obtained from the transfer of real estate and is levied at the prescribed tax rate. Value-added amount = transaction price of this house transfer-deduction of project amount. The amount of deduction items consists of appraisal price and other deduction items. If the value-added amount exceeds 50% of the deducted project amount and does not exceed 100%, the land value-added tax amount = value-added amount ×40%- deducted project amount × 5%; If the value-added exceeds 100% of the deducted project amount, but does not exceed 200%: land value-added tax = value-added amount ×50%- deducted project amount ×15%; If the value-added exceeds 200% of the deducted project amount: land value-added tax = value-added amount ×60%- deducted project amount ×35%.
6. Unlike ordinary commercial houses, houses owned by the company need to pay property tax and land use tax before they are sold.
Annual cost of property tax = purchase price ×70%× 1.2%
Annual fee of land use tax = housing area × land grade standard fee (18~30 yuan /m2).
Legal basis: Regulations on the Implementation of Enterprise Income Tax Law of People's Republic of China (PRC).
Article 57 The fixed assets mentioned in Article 11 of the Enterprise Income Tax Law refer to the non-monetary assets held by an enterprise for producing products, providing labor services, leasing or operating management, which have been used for more than 65,438+02 months, including houses, buildings, machinery, means of transport and other equipment, appliances and tools related to production and business activities.
Article 58 The tax basis for fixed assets shall be determined according to the following methods:
(1) The purchased fixed assets shall be taxed on the basis of the purchase price, relevant taxes paid and other expenses directly attributable to making the assets reach the intended use purpose;
(2) Self-built fixed assets are based on the expenses incurred before the completion settlement;
(3) Fixed assets leased by financing shall be taxed on the basis of the total payment agreed in the lease contract and the relevant expenses incurred by the lessee when signing the lease contract; If the total payment is not stipulated in the lease contract, the fair value of the assets and the relevant expenses incurred by the lessee when signing the lease contract shall be the tax basis;
(four) the full replacement value of similar fixed assets as the tax basis;
(5) Fixed assets obtained through donation, investment, exchange of non-monetary assets, debt restructuring, etc. , based on the fair value of assets and related taxes and fees paid;
(6) In addition to the expenses stipulated in Item (1) and Item (2) of Article 13 of the Enterprise Income Tax Law, the tax basis for expenses incurred in the reconstruction process shall be increased.