I deed tax
Deed tax is one of the main taxes and fees that shops need to pay for real estate license. The collection standard of deed tax is usually formulated by local governments according to local conditions, and is generally levied according to a certain proportion of the purchase price of shops. The tax rate of deed tax may be different due to factors such as regions and policies, and the specific tax rate needs to be consulted with local tax authorities or real estate trading institutions.
Two. stamp tax
Stamp duty is a tax levied when property rights transfer and other acts occur. In the process of dealing with real estate license in shops, it involves the transfer of property rights, so stamp duty is required. The tax rate of stamp duty is usually determined according to the amount of property right transfer, and the specific tax rate and calculation method also need to be determined according to local regulations.
Third, the housing registration fee.
The house registration fee is a fixed fee when handling the real estate license, which is used to pay the registration service fee of the house registration agency. The amount of the house registration fee is usually determined according to the area of the shop or a certain proportion of the purchase price, and the specific amount needs to refer to the relevant local regulations.
Four. Other additional taxes and fees
When a shop handles the real estate license, it may involve other additional taxes besides the above-mentioned main deed tax, stamp duty and housing registration fee. These additional taxes and fees may be different due to different local policies, such as land value-added tax and personal income tax. Before handling the real estate license, it is recommended to consult the local tax authorities or professional lawyers to understand the possible additional taxes and fees.
To sum up:
The taxes and fees that shops need to pay for real estate license include deed tax, stamp duty, house registration fee and other possible additional taxes and fees. The specific amount will vary according to the purchase price, area, location and local tax policy of the store. Before handling the real estate license, it is recommended to consult the local tax authorities or professional lawyers to understand the specific tax calculation method and amount, and make a good budget and preparation.
Legal basis:
Interim Regulations of People's Republic of China (PRC) Municipality on Deed Tax
Article 3 provides that:
The deed tax rate is 3% to 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.
Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty
Article 2 provides that:
The following vouchers are taxable vouchers:
(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;
(2) Transfer of property rights;
(3) Business account books;
(4) Rights and licenses;
(5) Other tax vouchers determined by the Ministry of Finance.
Measures for housing registration
Article 12 stipulates:
The application for housing registration shall be made jointly by both parties, unless otherwise stipulated in these Measures.
In any of the following circumstances, the parties may unilaterally apply for housing registration:
(a) the right to obtain a house because of the legal construction of the house;
(two) the right to housing is obtained by the effective legal documents of the people's court and the Arbitration Commission;
(3) Obtaining the right to housing through inheritance or bequest;
(four) one of the registered items listed in these measures;
(five) the ownership of the house has been recovered according to law;
(6) Other circumstances stipulated by laws and regulations.