Shops sold 1 million to pay the difference between the sale contract 5.65% business tax and surcharges, divided into different brackets: less than or equal to 50%, the tax rate of 30%; greater than 50% less than or equal to 100%, the tax rate of 40%; greater than 100% less than or equal to 200%, the tax rate of 50%; greater than 200%, the tax rate of 60%.

At the same time, after the deduction of business tax and land value-added tax, the remaining net profit will then be subject to income tax at 20%, the specific taxes are:

1. Individual income tax: (appraisal price - original price)*20% or appraisal price*3%.

2. Business tax: (appraisal value - original price)*5.5% or appraisal value*5.5%.

3. Land value-added tax: (appraisal value - original price)*30% to 60% or appraisal value*30% to 60%.

Extended information:

When sellers sell, stores, regardless of the number of years, are subject to the following taxes:

Real estate transaction fee of 3 yuan/square meter.

Stamp duty: 0.05 percent of the property price of the house.

At the same time, after the store reaches the condition of delivery and use, the seller should notify the buyer in writing for delivery procedures. When both parties carry out acceptance and handover, the seller shall present the supporting documents stipulated in Article 9 of this contract and sign the handover sheet of the house.

Baidu Encyclopedia - Contract for the Sale and Purchase of Shops

Baidu Encyclopedia - Taxes and Fees for the Sale and Purchase of Shops