Business tax is subject to the tax item of "sales of real estate". Business tax, urban construction tax and surcharges are paid at the tax rate of 5.6% based on the balance of the income from the sale of houses minus the original purchase price of houses.
Personal income tax: it is levied as "income from property transfer", and the proportional tax rate is 20%. Taxable amount = (non-residential housing transfer income-original value and reasonable expenses of non-residential housing) ×20%
Reasonable expenses refer to business tax, urban construction tax, education surcharge, local education surcharge, deed tax, stamp duty, transaction fee, notary fee and other related taxes and fees paid or paid in accordance with regulations when selling non-residential houses.
Stamp duty: both buyers and sellers who transfer non-residential houses by individuals are required to pay stamp duty, and the title of "property right transfer document" is applicable to the contract of buying and selling (selling) houses, and the title of "rights and licenses" is applicable to the real estate license. The tax rate of the title certificate of property right transfer is five ten thousandths, and the tax basis is the fixed tax rate of 5 yuan for each title certificate of rights and licenses.
Land value-added tax: land value-added tax amount = value-added amount * tax rate-deduction item amount * quick deduction coefficient.