1. includes land value-added tax, business tax, stamp duty and enterprise income tax. The calculation of land value-added tax is based on the value-added amount and is divided into four levels, namely:
1, the value-added amount does not exceed 50% of the deducted project amount, and the value-added tax rate is 30%.
2. The land value-added tax rate is 40% for the part whose value-added exceeds 50% of the deducted project amount and does not exceed 100%;
3. The land value-added tax rate is 50% for the part whose added value exceeds 100% and does not exceed 200% of the deducted project amount.
4. The land value-added tax rate is 60% for the part whose value-added exceeds 200% of the deducted project amount. If the original purchase invoice can be provided, the business tax shall be paid at 5.6% of the difference and the stamp duty shall be paid at 0.05% of the total transaction price.
5. As the company's income from selling real estate, it should also pay enterprise income tax, that is, 25% of the difference.
2. Taxes payable are:
1, pay VAT according to 17%, 6% and 4% of the sales revenue (applicable to general VAT taxpayers, small-scale production and processing taxpayers and commercial enterprise taxpayers respectively), and pay urban construction tax according to 7% of the sum of business tax and VAT; ?
2. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter); ?
3. The property tax shall be paid at 70%* 1.2% of the original value of the own property; ?
4. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan); ?
5. Pay enterprise income tax according to taxable income (adjusted profit) (within 30,000 yuan 18%, 30,000 yuan to 654.38+10,000 yuan 27%, 654.38+10,000 yuan 33%).
Extended data:
Tax payment time
1. If the taxpayer uses the original real estate for production and operation, the property tax shall be paid from the month of production and operation;
2. Taxpayers who build new houses for production and operation shall pay property tax from the month after completion;
3. Houses built by taxpayers entrusted by construction enterprises shall be subject to property tax from the month following the acceptance formalities. 4. Taxpayers who purchase newly-built commercial houses shall pay property tax from the month following the delivery of the houses;
5. Taxpayers who purchase houses in stock shall pay property tax from the month following the registration formalities for the change of house ownership transfer and the issuance of house ownership certificates by the real estate ownership registration authority;
6. Taxpayers who rent or lend real estate shall pay property tax from the month following the delivery of the leased or lent real estate;
7. Real estate development enterprises use, lease or lend commercial houses built by their own enterprises, and pay property tax from the month following the use or delivery of the houses.
Baidu encyclopedia-property tax