Tax items and standards for the sale of second-hand real estate:

(1) Land tax: (for the leased land, Transferor is exempted from items 1, 2, 3 and 4)

Transferor: 1. Land acquisition management fee: 1.75 yuan/m2

2. Transfer fee: (see Note 1 for details)

A. Residential land:

A. State-owned: 189 yuan/m2 (urban area)

45 yuan/. Villagers in this village)

31 yuan/m2 (to the south of National Highway 115 in the township, Shalang in the western district and the southern district, Villagers in the village)

B. Commercial and residential, commercial and business office space: 234 yuan/square meter (urban area)

45 yuan/square meter (township, Shalang in the west and south of National Highway 115 in the south)

C. Industrial land: 39 yuan/square meter (urban area)

15 yuan/square meter (township, Shalang in the west and south of National Highway 115 in the south)

3. Stamp duty on land transfer contract: transfer fee ×1.15%

4. Deed tax on land transfer: collected by the deed tax collection window of the Municipal Local Taxation Bureau. Tel: 88881463

Transferee: 1. Cost: State-owned land use certificate 21 yuan/this

collective land use certificate 5 yuan/this

2. Stamp duty: 5 yuan/this

3. Land ownership investigation and cadastral mapping fee:

a. Party and government organs: 211 yuan below 2111 square meters/.

B. Enterprise: RMB 1,111 yuan/case for less than 1,111 square meters, plus 41 yuan/case for every 511 square meters, with a maximum of RMB 41,111 yuan.

C. institution: 311 yuan/case under 5111 square meters, plus 25 yuan/case for each case exceeding 511 square meters, with the maximum not exceeding 11111 yuan.

D. Urban residents: 13 yuan/case under 111 square meters, plus 5 yuan/case for every 51 square meters, with the maximum not exceeding 31 yuan.

(II) Property tax:

Transferor: 1. Land value-added tax: please apply to the local tax department for factual liquidation. If liquidation cannot be carried out according to facts, the land department will verify and collect it at 5% or 5.5%. (Individual-owned houses are temporarily exempted) (see Note ③ for details)

2. Business tax: 5% (see Notes ②, ③ and ④ for details)

Urban construction tax: business tax ×7% (township and southern district 5%)

Education surcharge: business tax ×3%

Local education surcharge: business tax × 2%. (Personal occupied houses are exempted for more than 5 years) (see Note ③ for details)

5. Corporate income tax: 3% (see Note ⑤ for details)

6. Contract stamp duty: 1.15% of the contract amount (individual houses are temporarily exempted)

7. Transaction fee: 3 yuan/m2

8.

9. sell the housing for the needy, and divide the value-added part (i.e. tax price-original purchase price-seller's transaction tax) according to the proportion of capital contribution.

11. After selling the demolished house, transfer the proceeds (i.e. the tax price-the seller's transaction tax) to the seller's housing fund provided by employer account.

transferee: 1. Deed tax: 3% (checked and collected by the deed tax collection window of the Municipal Local Taxation Bureau, telephone number: 88881463) (see Note 7 for details)

2. Contract stamp duty: 1.15% of the contract amount (individual housing is temporarily exempted)

3. Transaction fee: 3 yuan/square meter

4. )

less than p>A.91 square meters (including 91 square meters): 31 yuan B.91 to 151 square meters (including 151 square meters): 51 yuan p>C.151 to 811 square meters (including 811 square meters): more than 111 yuan D.811 square meters: 211 yuan

5. Housing ownership registration fee: Non-residential 551 yuan/family

6. Stamp duty: 5 yuan/family

7. Real estate title certificate: 11 yuan/family (one person will be exempted, and each additional person will be charged 11 yuan)

Note:

① Transfer fee standard for individual homestead in the village: if the property owner is a villager (the household registration book is agricultural registered permanent residence), the transfer fee in the urban area will be charged at 69 yuan/square meter. If the property owner is not a villager (non-agricultural registered permanent residence), the transfer fee in the urban area is calculated at 189 yuan/square meter, and the transfer fee in the township, Shalang in the western area and the south of National Highway 115 in the southern area is calculated at 45 yuan/square meter.

② If the business tax is levied on the balance of the house purchased by the unit or individual after deducting the original purchase price from the total income, the original purchase invoice must be provided as a legal and effective deduction voucher (if the house purchased by the individual is transferred after the immediate family members have been donated, inherited or divorced, it can still be regarded as purchased). Among them, if an individual sells a house that has been purchased for less than 5 years, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 5 years (including 5 years), business tax shall be levied according to the difference between his sales income and the purchase price of the house; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax. If the purchase time is not calculated according to the issuance date of the property right certificate, the original deed tax payment certificate shall be provided as the basis for determining the purchase time.

embankment protection fees are levied according to the tax basis of business tax, and are not levied on natural persons (including China mainland residents, Hong Kong, Macao and Taiwan residents and foreigners).

③ If the individual transfers the house under the conditions of taxable business tax difference and should be taxed with personal income tax and land value-added tax, the business tax, personal income tax and land value-added tax can be levied in one of the following two ways according to the circumstances: (1) If the taxpayer can provide legal and valid certificates of the original value of the real estate, the business tax can be calculated and levied according to the balance of the transfer income minus the original price of the purchase or transferee, but the personal income tax must be calculated and levied at the rate of 21% according to the transfer income, and it must be calculated according to the actual liquidation method. (2) If the taxpayer cannot provide legal and valid certificates of the original value of the real estate, the business tax must be calculated and levied in full according to the transfer income, personal income tax can be levied in full according to the transfer income at the rate of 3%, and land value-added tax can be levied in full according to the transfer income at the rate of 5% or 5.5%. In addition, if the source of non-residential houses transferred by individuals is self-built, the treatment of personal income tax and land value-added tax shall be implemented by reference, that is, personal income tax and land value-added tax must be calculated and levied according to the facts or approved at the same time. (For the transfer of houses by units, business tax and land value-added tax shall be handled with reference.)

The approved land value-added tax rate for the sale (transfer) of ordinary houses is 5%; The approved land value-added tax rate for the sale (transfer) of other properties is 5.5%.

calculation formula applicable to land value-added tax liquidation

calculation formula for factual liquidation: tax payable = value-added amount × applicable tax rate-deduction item amount × quick deduction coefficient

where value-added amount = real estate transfer income-deduction item amount, value-added rate = value-added amount/deduction item amount ×111%, the applicable tax rate is determined according to the value-added rate. The tax rate table is as follows:

Fast calculation deduction coefficient of grade and grade tax rate

1 Value-added rate ≤ 51% 31% 1 Value-added amount × 31%

2 51% → Value-added rate ≤ 111% 41% 5% Value-added amount ×41%- deduction item amount × 5% < p 211% 61% 35% value-added amount ×61%- deduction of project amount ×35%

④ Individuals selling self-built houses for their own use are exempt from business tax within 51 square meters (61 square meters in towns and southern districts). The excess part shall be assessed according to the following methods:

Business tax for the sale of over-standard housing = housing tax price × ×5%

⑤ Financial and insurance enterprises, foreign-funded enterprises, party and government organs, enterprises with central budget levels, and other enterprises that collect enterprise income tax by the national tax department shall not collect enterprise income tax on their behalf.

⑥ when a non-resident enterprise transfers real estate to domestic units and individuals, if the income tax paid by the domestic units and individuals is collected by the local tax authorities, the enterprise income tax that should be withheld from the income should be collected by the local tax authorities according to the facts. Definition: A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign country (region) and whose actual management institution is not in China, but has an institution or place in China, or has no institution or place in China, but has income from China.

processing flow: taxpayers fill in the Calculation Form of Tax and Fee for Real Estate Transfer by Non-resident Enterprises → the local tax department adds audit opinions → the land department collects relevant taxes and fees. Note: the taxes and fees payable for land transfer in various towns (except urban areas) are collected by local tax sub-bureaus themselves

⑦ If an individual purchases an ordinary house with a building area of 91 square meters or less, and the house is the only house of a family (including the purchaser, spouse and minor children), it must be paid before the transaction. If an individual purchases an ordinary house, and the house belongs to the only family house, he/she needs to provide the Housing Certificate according to the requirements of the local tax department before the transaction, and the deed tax can be temporarily levied at 1.5%.

Printed by Chongqing Real Estate Transaction Registration Management Office in September 2111.