How to charge taxes on commercial properties in Fuzhou?

(1) Buyer’s payment

1. Real estate transaction fee: 5 yuan/square meter for ordinary residences, 11 yuan/square meter for non-ordinary residences.

2. House registration fee: 550 yuan/book (a cost of 10 yuan will be charged for each additional certificate).

3. Warrant stamp tax: 5 yuan/book.

4. Stamp duty: 0.05

5. Deed tax: transaction price (or appraisal price) × 3.

(2) Seller's payment

1. When the seller sells, regardless of the age of the shop, he must pay the following taxes and fees: Real estate transaction fee 3 yuan/square meter.

2. Stamp duty: 0.05 of the property price.

3. Land tax: If you can buy a house first-hand, land tax = [transfer income - first-hand price (plus 5 per year) - relevant taxes] × applicable tax rate. If it is not possible to purchase a house, the land tax = (transfer income - transfer income × 90) × 30.

4. Personal income tax: The actual levy is (transfer income - original value of the property - reasonable expenses) × 20, and the approved levy is transfer income × 7.5 × 20.

Transfer income-original value of the property-reasonable expenses are equivalent to personal net income.

5. Business tax and surcharge: If you can buy a house first-hand, it is (transfer income - first-hand price) × 5.5. If it cannot be provided, the transfer income will be ×5.5; the tax will be 5.56 of the difference.

6. Land transfer fee: For houses used for commercial purposes, it will be charged at 35% of the base land price at the grid point; for commercial frontage parcels on commercial route price sections, an additional 10% of the route price will be charged; Purpose The housing price is calculated at 30% of the base land price at the grid point.

7. Land transfer fee deed tax: 3% of the land transfer price collected this time.

Buyers and sellers pay different shop sales taxes and fees. Both pay real estate handling fees and house registration fees. The payment of fees is related to the area of ??the shop. , the larger the area, the more taxes and fees need to be paid accordingly. Those who are unwilling to pay the tax amount and evade taxes will be punished by law.

Legal Basis

"Provisional Regulations of the People's Republic of China on Real Estate Tax"

Article 3 The real estate tax shall be reduced by 10 to 10% at a time based on the original value of the real estate. The remaining value after 30 days will be calculated and paid. The specific reduction range shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

If there is no original value of the property as a basis, the tax authority where the property is located shall make a determination with reference to similar properties.

If the property is rented out, the rental income from the property shall be the basis for calculating property tax.