How to collect the business tax and surcharge on the transfer of intangible assets?

After the reform of the camp, only the land use right is transferred and intangible assets business tax is levied. The tax rate is 5%. If all the income from the transfer of land use rights is deducted from the original price at the time of purchase or transfer, the business tax payable is the balance multiplied by 5%.

Surcharges are mainly urban maintenance and construction tax (7%), education surcharge (3%) and local education surcharge (2%). The above business tax multiplied by 12% is the surcharge to be paid.

If the land is in the urban area, the urban construction tax is 7%; In counties and towns, the urban construction tax is 5%; Elsewhere it is 1%