Legal analysis: under the condition of value-added tax, according to the principle of value-added tax, if only the value-added part is taxed according to the conventional method, that is, the value-added of the house is 6.5438+0 million yuan (current price is 2 million-original price is 6.5438+0 million yuan). If the tax rate is 6%, the value-added tax will be 60 thousand yuan, and the tax burden will be reduced. If the tax rate is 1 1% and the value-added tax is 1 10000 yuan, the tax burden will increase. Under the condition of value-added tax, if it is levied according to the simple collection method and the approved collection rate, and the collection rate is 3%, the tax will be levied according to the current housing sales price of 2 million yuan, and the value-added tax will be paid 60,000 yuan, and the tax burden will also be reduced. Unless otherwise stipulated in Items 2, 4 and 5 of the Tax Law, the tax rate for individuals selling goods, services, tangible movable property leasing services or imported goods is 17%. Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing, sell real estate, transfer land use rights, sell or import the following goods, and the tax rate is 1 1%.
Legal basis: Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.