Buyer's deed tax = 3% of the total transaction price of the store;
Transaction fee 5 yuan/m2;
Stamp duty = 0.05% of the total transaction price of the store,
Property rights are registered in 550 yuan/household.
Taxes payable by the seller
There are some differences between shops and houses, mainly in business tax.
Business tax, surcharges and taxes are all 5.56% of the difference (regardless of the purchase period).
increment tax on land value
If the value-added amount does not exceed 50% of the amount deducted, the tax rate is 30%;
The tax rate is 40% for the part whose value-added exceeds 50% of the deducted project amount and does not exceed 100% of the deducted project amount;
If the added value exceeds 100% of the deducted project amount and does not exceed 200% of the deducted project amount, the tax rate is 50%;
If the value-added exceeds 200% of the deduction, the tax rate is 60%.
Remarks: Land value-added tax: 3% of the total price does not provide purchase invoices.
Personal income tax, taxes and fees are 20% of net income. If the purchase invoice is not provided, the total transfer amount of 1% shall be paid.