22 square meters in Luzhou area

Individuals who transfer non-residential housing should pay: business tax and surcharges, personal income tax, stamp duty, and land value-added tax.

Business tax applies to the tax item "sales of real estate". According to the tax rate of 5.6, business tax, urban construction tax and surcharges are paid based on the balance of the house sales income minus the original purchase price of the house.

Personal income tax: It is levied according to the "property transfer income" item, and the proportional tax rate is applicable, and the tax rate is 20. Amount of tax payable = (amount of income from the transfer of non-residential housing - original value of non-residential housing and reasonable expenses) × 20

Reasonable expenses refer to the amount paid or paid in accordance with regulations when selling non-residential housing Business tax, urban construction tax, education surcharge, local education surcharge, deed tax, stamp duty, transaction fees, notary fees and other related taxes and fees.

Stamp tax: Both buyers and sellers of personal transfers of non-residential houses must pay stamp tax. The tax item of "property transfer documents" applies to the house purchase (sale) contract, and the tax item of "rights and licenses" applies to the real estate certificate. The tax rate for the tax item "property transfer documents" is 0.05/10,000, and the tax calculation basis is the amount contained in the document. The tax item "rights and licenses" is subject to a fixed tax rate of 5 yuan per item.

Land value-added tax: Land value-added tax amount = value-added amount * tax rate - deduction item amount * quick calculation deduction coefficient.