What is the tax on 500,000 serviced apartments and 600,000 serviced apartments?

When buying a serviced apartment, the tax is similar to that of an ordinary house, but once it is transferred, the tax will be much higher.

Taxes payable by the seller include:

1. VAT: business tax is levied on the difference between the transfer price and the purchase price. Business tax payable: (tax core pricing-purchase price) ÷( 1+5%)×5.65%.

2. Stamp duty: tax core pricing × 5/ 10000.

3. Land value-added tax: 30%-60% of the difference (calculated by 30% this time).

4. Personal income tax: (core tax pricing-reasonable expenses) *20%

The specific calculation formula is: (600,000-500,000) ÷ (1+5%) × 5.65%+600,000× 0.05%+600,000× 30%+(600,000-500,000 )× 20% = 206,000 yuan.