Traditional Culture Encyclopedia - Hotel accommodation - How much is the transfer tax for second-hand serviced apartments in Hangzhou?

How much is the transfer tax for second-hand serviced apartments in Hangzhou?

Stamp duty: 0.05% of the transaction price; Individual tax: 20% of the difference or 0% of the total price of 65438+; Deed tax: 3%; VAT: (transaction price-original purchase price) × 5.6%; Land value-added tax: about 0.5% of the transaction price.

The calculation method of land value-added tax is complicated, as follows:

Land value-added tax: 30-60% of value-added tax. That is, (selling price-deducting items) *30~60%

Deduction items include purchase price \ business tax \ deed tax \ invoice amount deduction (this year-invoice period+1)*5%* invoice amount.

For example, when an invoice was issued in 2003 and the invoice amount was 654.38+0 million, the invoice amount was deducted = (2008-2003+654.38+0) * 5% * 654.38+0 million.

1, when the selling price-deduction/reduction ratio does not exceed 50%.

Land value-added tax = (sales price-deduction items) *30%

2. When the selling price-deduction/reduction ratio exceeds 50% and does not exceed 100%.

Land value-added tax = (sales price-deductible items) *40%- deductible items *5%

3. When the selling price-deduction items/deduction items ratio exceeds 100% but does not exceed 200%.

Land value-added tax = (selling price-deduction item) *50%- deduction item * 15%

4. When the selling price-deduction/reduction ratio exceeds 200%.

Land value-added tax = (sales price-deductible items) *60%- deductible items *35%