What is the business tax rate?

According to the Provisional Regulations of People's Republic of China (PRC) on Deed Tax, a certain percentage of deed tax should be paid for the sale or gift of commercial housing. When the property right of the house is changed, the party accepting the property right has the obligation to pay the deed tax. At present, the proportion of deed tax payment is charged at 3% of the assessed price, but there is a reduction or exemption. Details are as follows:

1. If the area of the first set of commercial housing is less than 90 square meters, it will be charged at 1% of the appraised price. When the area is more than 90 but less than 144 square meters, it will be charged at 1.5% of the appraised house price;

2. If the area of two commercial houses is less than 90 square meters, it will be charged at 1% of the appraised price. If the area is more than 90 square meters, it will be charged at 2% of the assessed house price;

3. If the purchased new house or second-hand house is the third or above house, regardless of the housing area, it will be charged at 3% of the appraised price.

Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Adjusting the Preferential Policies for Individual Income Tax on Real Estate Transactions

Purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 3%.

1. If an individual purchases the only family house (family members include the purchaser, spouse and minor children, the same below) with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%;

2. If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%;

3. If an individual purchases a second set of improved family housing with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%;

4. If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%;

The second set of improved housing for families refers to the second set of housing purchased by families who already own a set of housing.

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The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.