The taxes and fees payable by enterprises to purchase office buildings are as follows:
1. Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.
2. The deed tax is subject to the range of 3%-5%. The implementation of the range tax rate takes into account the fact that China's economic development is unbalanced and the economic differences between regions are quite large. Therefore, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government can make their own decisions within the tax rate of 3%-3% according to the actual situation in the region.
3. Stamp duty: Stamp duty on real estate refers to a tax levied on units and individuals who have signed or received real estate certificates due to real estate sales and changes and transfers of real estate property rights.
4. There are two tax rates for real estate stamp duty: 1 is the proportional tax rate, which is 0.05% for real estate property right transfer documents and 0.03% for house lease contracts and real estate sales contracts; The second is the fixed tax rate, which is applicable to real estate title certificate, including house title certificate and land use certificate. The tax rate is per 5 yuan.
5. Land use tax: Land use tax refers to a tax levied by the tax authorities where the land is located according to the actual area of land occupied by units and individuals who use the land in cities, counties, towns and industrial and mining areas. Because land use tax is only levied in cities above the county level, it is also called urban land use tax.
6. Property tax: Property tax is a kind of property tax levied on the property owner according to the taxable residual value or rental income of the house.