Nanning shop sales tax rate

7.5. The Nanning Local Taxation Bureau stated that as a seller, when transferring a second-hand shop, the comprehensive tax rate to be paid is 7.5 of the total price, which mainly includes business tax (5 of the difference); land value-added tax (2 of the transaction price); personal income tax (2 of the transaction price) Or calculated according to tax law = (transaction price - original value - various taxes and fees) × 20.