Must see: What taxes are involved in the free transfer of land and real estate?

1. Business tax and surcharge. Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax stipulates: "If a unit gives real estate to others free of charge, it shall be regarded as selling real estate." Therefore, when allocating real estate between administrative institutions for free, it is necessary to pay 5% business tax like selling real estate, and pay urban construction tax and education surcharge in accordance with the prescribed proportion.

2. Stamp duty. According to the Provisional Regulations on Stamp Duty: "The certificate of property right transfer shall be stamped with a decal of five ten thousandths of the amount contained. Including property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right and other transfer documents, stamp duty should be paid according to regulations. "

3. Land value-added tax. Article 2 of the Detailed Rules for the Implementation of the Provisional Regulations on Land Value-added Tax stipulates: "The transfer of state-owned land use rights, above-ground buildings and their attachments and income mentioned in Article 2 of the Regulations refers to the paid transfer of real estate by sale or other means. It does not include the transfer of real estate without compensation by inheritance or gift. " Therefore, there is no need to levy land value-added tax for the free transfer of real estate between administrative institutions.