(2) Taxes and fees payable by real estate companies: business tax, urban construction tax, education surcharge, stamp duty, property tax, land use tax, deed tax, land value-added tax, income tax, etc.
1, business tax:
(1) Pay according to sales. The tax rate is 5%.
(2) Business tax payable = sales revenue *5%
2. Urban construction tax:
(1) is calculated and paid according to business tax.
(2) Tax rate:
If the taxpayer is located in the urban area, the tax rate is 7%;
Where the taxpayer is located in a county or town, the tax rate is 5%;
If the taxpayer is not in a city, county or town, the tax rate is 1%.
(3) Urban construction tax payable = business tax × urban construction tax rate
3. Additional education expenses
(1) calculated according to business tax. The tax rate is 3%.
(2) Surcharge on education fee payable = business tax *3%
4. Enterprise income tax: the tax rate is 25%.
5. Property tax
(1) Ad valorem tax: the tax rate is 1.2%.
Taxable amount = original value of taxable property ×( 1- deduction ratio )×1.2%
(2) Rent tax: the tax rate is 12%.
Taxable amount = rental income × 12%
6. Land use tax
The annual land use tax per square meter is as follows:
(1) big city 1.5 yuan turns to 30 yuan;
(2) Medium-sized cities 1.2 yuan to 24 yuan;
(3) 0.9 yuan to 18 yuan;
(4) 0.6 yuan to 12 yuan in the county, market town and industrial and mining area.
7. Stamp duty
(1) Property lease contracts, warehousing contracts and property insurance contracts are subject to the tax rate of one thousandth;
(2) The tax rate for processing contracts, construction engineering survey and design contracts, cargo transportation contracts and property rights transfer documents is five ten thousandths;
(3) The tax rate for purchase and sale contracts, construction and installation engineering contracts and technology contracts is three ten thousandths;
(4) For loan contracts, the tax rate is 0.5 ‰;
(5) The account books in which funds are recorded shall show five ten thousandths of the total amount of "paid-in capital" and "capital reserve".
Flowers;
(6) Five yuan is posted for each business account book, right and license.
8. Deed tax:
Deed tax is a kind of tax levied on units with land use right and house ownership when transferring land and house ownership in China. The scope of expropriation includes the transfer of state-owned land use rights, the transfer of land use rights (including sale, gift and exchange), the sale of houses, the gift of houses and the exchange of houses. The tax basis is mainly the transaction price, approved price, exchange price difference and "paid land use right transfer fee or land income". Taxable amount = tax basis × tax rate
9. Land value-added tax
The land value-added tax can be calculated by multiplying the value-added amount by the applicable tax rate MINUS the amount of deduction items, and then multiplying it by the quick deduction coefficient. The specific formula is as follows:
(1) The added value shall not exceed 50% of the deducted project amount.
Land value-added tax = value-added amount × 30%
(2) The added value exceeds 50% of the deducted project amount and does not exceed 100%.
Land value-added tax = value-added amount ×40%- deduction of project amount × 5%
(3) The added value exceeds 100% of the deducted project amount, but does not exceed 200%.
Land value-added tax = value-added amount ×50%- deducting project amount × 15%.
(4) The added value exceeds 200% of the deducted project amount.
Land value-added tax = value-added amount ×60%- deduction of project amount × 35%
5%, 15% and 35% in the formula are quick deduction coefficients.