1, stamp duty. According to the law, buyers and sellers need to pay stamp duty when signing a house sales contract, and the tax rate is 0.05%-0. 1%.
2. Business tax. If the factory's trading behavior occurs within the scope of business tax collection, it is necessary to pay business tax. The tax rate of business tax varies according to the turnover, generally between 5% and 30%.
3. Land value-added tax. If the sale of factory buildings involves land transfer, it is necessary to pay land value-added tax. The tax rate of land value-added tax varies according to the area and value-added of the transferred land, generally between 30% and 60%.
4. Enterprise income tax. If the sale of the factory building involves the transfer of the factory building, enterprise income tax is also required. The corporate income tax rate is generally 25%.
In the process of buying and selling factories, you need to pay various taxes and fees. Stamp duty, business tax, land value-added tax and enterprise income tax are the main taxes and fees. The payment of these taxes and fees will directly affect the actual cost and income of factory sales.
It should be noted that the payment of taxes and fees needs to be completed within the time stipulated by law. If you don't pay on time or under-pay, you will face corresponding fines and late fees.
In the process of buying and selling factories, the payment of taxes and fees is a very important part. Correct calculation and payment of taxes and fees can not only ensure the smooth transaction, but also avoid unnecessary economic losses and legal risks. Therefore, when buying and selling factories, it is necessary to carefully understand the relevant laws, regulations and tax policies to ensure the legal compliance of transactions.
In addition, the payment of taxes and fees also involves tax planning and other issues. Reasonable tax planning can help enterprises save costs and improve efficiency, so tax factors should be fully considered when buying and selling factories.
Legal basis: in the process of buying and selling factories, various taxes and fees need to be paid, including stamp duty, business tax, land value-added tax, enterprise income tax, etc. Correct calculation and payment of taxes and fees can not only ensure the smooth transaction, but also avoid unnecessary economic losses and legal risks. Therefore, when buying and selling factories, it is necessary to carefully understand the relevant laws, regulations and tax policies, and make reasonable tax planning in order to obtain the greatest benefits.
Legal basis:
Interim Regulations of People's Republic of China (PRC) Municipality on Deed Tax
first
Units and individuals that transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of these Regulations.
second
The term "transfer of ownership of land and houses" as mentioned in these Regulations refers to the following acts:
(a) the transfer of state-owned land use rights;
(two) the transfer of land use rights, including sale, gift and exchange;
(3) buying and selling houses;
(4) Housing donation;
(5) Housing exchange.
The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of rural collective land contractual management right.
essay
The deed tax rate is 3-5%.
The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph, according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.