According to the relevant laws and regulations of our country, business tax should be charged according to the standard of selling real estate, that is, the tax rate is 5%. We call the difference between the total income from the sale or transfer of the real estate or land use right purchased by a unit and the original price of the real estate or land use right purchased or transferred as turnover. Units and individuals resell donated, government and competent departments and other non-purchased real estate, and the business tax is levied on the total income. If a unit gives away the property to others for free, it is regarded as selling the property.
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. Taxable income-non-taxable income-tax-free income-various deductions-losses allowed to be made up in previous years, the above is its calculation formula.
3. Stamp duty.
When a company sells a house, it needs to pay stamp duty of 0.5‰, 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. The value-added amount is the balance of the taxpayer's income from the sale of commercial housing MINUS the deduction items. The added value shall not exceed 50% of the deduction. Taxable amount ×30%. The above is the specific formula for calculating VAT. The taxable amount of land value-added tax can be calculated by the simple method of multiplying the value-added amount by the applicable tax rate MINUS the number of deduction items multiplied by the quick deduction amount.
Five, urban maintenance and construction tax and education surcharge
Urban maintenance and construction tax payable business tax ×7%
The business tax payable for education surcharge is ×3%.
The sales income of commercial housing includes monetary income, physical income, other income and the total price of related economic benefits, including various collection funds collected by the people's governments at or above the county level and included in the 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: Provisional Regulations on Stamp Duty in People's Republic of China (PRC) Article 3 Taxpayers shall calculate the tax payable according to the nature of the tax payable vouchers and the proportional tax rate or piece-rate quota respectively. The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations. If the tax payable is less than 1, stamp duty shall be exempted. If the tax payable is above 1 angle, the tax mantissa is less than 5 points, and if it exceeds 5 points, the tax payable shall be calculated at 1 angle.