Deed tax for commercial real estate transfer: the deed tax for shops is 3% of the transaction price. Commercial real estate transfer tax: individual tax is personal income tax, and the collection standard is 65438+ 0% of the transaction price. However, if the store belongs to the property right of the company, the individual tax is 20% of the transaction price, the business tax is levied at 5.55% of the difference between the transaction price and the original purchase price, and the land value-added tax is 1%. Notarization fee for the transfer and sale of commercial real estate: the notarization fee is 3‰ of the transaction price in the notarial certificate.
Legal basis: Article 9 of the Deed Tax Law of People's Republic of China (PRC) occurred on the date when the taxpayer signed the land and house ownership transfer contract, or when the taxpayer obtained other certificates with the nature of the land and house ownership transfer contract.