How to calculate taxes and fees for Zhengzhou serviced apartments (second-hand housing)

Last home:

First: Business tax and its surcharge

(Contract price – Purchase price)*5.65%

Second: Land value-added tax:

(Contract price-purchase price-purchase deed tax-business tax-natural value-added amount) * coefficient

Note:

1. Natural appreciation = purchase price * 5% * age of the house (according to the full year recorded in the property certificate)

2. Coefficient:

(contract price - purchase Price - purchase deed tax - business tax - natural value added) / purchase price <50%, choose 30% as the coefficient

50% < (contract price - purchase price - purchase deed tax - business tax - Natural appreciation)/purchase price <100%, choose 40% as the coefficient

100%<(contract price-purchase price-purchase deed tax-business tax-natural appreciation)/purchase price< 200%, choose 50% as the coefficient

200%＜(contract price-purchase price-purchasing deed tax-business tax-natural appreciation amount)/purchase price, choose 60% as the coefficient

< p>Third: Personal income tax

(Contract price-purchase price-purchase deed tax-business tax-land value-added tax)*20%

Fourth: stamp duty

Contract price*five thousandths

Fifth: Evaluation fee

Contract price*three thousandths

Next buyer:

First: Deed tax

Contract price*3%

Second: Transaction fee

Contract price*2.5‰

< p>(Yes, it is a 2.51 million contract, the transaction fee is 2,500 yuan, and it is unilaterally paid by the next party)

Third: stamp duty

Contract Price*5/10,000