I. Stores are personal properties, the taxes are as follows:

1. Seller's tax:

(1)Personal income tax: (assessed value - original price)*20% or assessed value*3%.

(2)Sales tax: (assessed value - original price)*5.5% or assessed value*5.5%.

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

2. Buyer's Tax:

Deed Tax: Appraisal Value*3%.

2. Stores are company properties and the taxes are as follows:

1. Seller's tax:

(1) Business tax: (assessed value - original price)*5.5%.

(2)Land value-added tax: (appraised value - original price)*30% to 60%.

2. Buyer's tax:

Deed tax: appraisal price*3%.

Three. Whether individual or company property goods, there are other costs, other costs are relatively small

(1) Transaction fee: 10 yuan / ㎡ * number of square feet of the house (buyer and seller each contribute 50%).

(2)Cost of labor: 80 yuan for one document, 20 yuan/one for **** ownership certificate (from the buyer).

(3)Appraisal fee: five thousandths of the total amount of the appraisal (buyer out).

(4) Mortgage labor fee: 100 yuan (buyer's contribution).

(5)Proof of purchase: 20 yuan/copy, usually 3/copy (buyer's).

(6)Notary fee: 300RMB.

Extended information:

The second-hand house transaction tax refers to the revenue gained by the tax department in a second-hand house transaction by levying on the seller the difference in price generated by the transaction.

1. Deed tax is 3% of the total amount of the transaction if the buyer purchases a property that is either a non-ordinary residence or a non-residence.

2. If the property sold is a non-residential property, the individual income tax will be paid regardless of the situation. And the local tax bureau in the tax collection process for the difference in the payment of sales tax, personal income tax must also be levied on the difference of 20%.

3. Business tax: non-ordinary residence within 2 years: the total amount of housing transactions × 5.55% 2 years or more than 2 years: the difference × 5.55%;

4. Individual income tax: non-ordinary residence 2% of the total amount of housing transactions, or part of the profit × 20%;

5. Land value-added tax: non-ordinary residence within 3 years: the total amount of housing transactions × 0.5%, 3 to 5 years: the total amount of housing transactions × 0.5%. years: the total amount of housing transactions × 0.25% 5 years or more: exempt;

Reference:

Baidu Encyclopedia of Used House Taxes and Fees