1. What tax should I pay on the property?
There are many taxes and fees that real estate needs to pay, including business tax, urban construction tax, education surcharge, land value-added tax, property tax, stamp duty, enterprise income tax, personal income tax and deed tax.
1. Business tax: calculated and paid according to 5% of sales revenue.
2. Urban maintenance and construction tax: calculated and paid according to the actual business tax. Generally speaking, the tax rate is 7% in cities, 5% in counties and townships, and 1% in villages.
3. Education surcharge: calculated and paid according to the actual business tax, and the tax rate is 3%.
4. Enterprise income tax: 25% of the total profit shall be paid if it is an enterprise levied by auditing; If it is an approved enterprise, it shall be paid at 2.5% of the sales revenue.
5. Land value-added tax: 2% of the sales revenue is paid in advance, and it will be liquidated after the project is completed. If you pay more, you can return it; if you pay less, you need to return it.
6. Stamp duty: calculated and paid according to five ten thousandths of the sales contract.
7. Deed tax: The enterprise shall pay 4% of the transaction price when acquiring the land.
8. Land use tax: calculated by multiplying the actual occupied land area by the applicable tax amount, the tax rate of each county is different, and the local tax authorities should be consulted for details.
Second, the difference between real estate tax and property tax?
1, property tax is a tax in the tax law, and real estate tax is the general name of the taxes involved in the real estate industry. Real estate tax is not a technical term in the tax law.
2. Property tax is a kind of property tax levied on the owner of the house according to the taxable residual value or rental income of the house.
3, the characteristics of property tax:
(1) Property tax belongs to the special property tax, and its tax object is only houses.
(2) The scope of property tax collection is limited to urban operating houses.
(3) According to the mode of operation and use of the house, the taxation method is stipulated. For self-occupied houses, tax shall be levied according to the taxable residual value of the property; Rental and pawn houses shall be taxed according to the rental income of houses.
4. Real estate tax mainly includes land value-added tax, property tax, business tax, urban land use tax and other taxes and fees involved by real estate developers in the process of developing and selling real estate. Property tax is just one of the taxes to be paid.
All of the above are about what taxes should be paid on real estate, and what is the difference between property tax and property tax. There are many kinds of taxes and fees that need to be paid by real estate, so you should know in detail. In addition, there are essential differences between real estate tax and property tax, so we must not generalize.