Registration fee: Each set of 300 yuan shall be paid by the applicant (either party).

Deed tax: 3% of the house price, to be paid by the buyer.

Business tax: 5% (plus 0.56%) of the house price shall be paid by the transferor (seller).

Contract stamp duty: both parties pay 0.05% of the house price.

Extended data

Shop buying and selling process:

1. It is necessary to determine the identity of the transferor to see if he is the owner of the storefront. If the supermarket store operator is the owner of the house, first of all, it is necessary to check whether the store property certificate, business license, health permit and other related documents are complete, and initially consult the transfer price and rent of the house.

2. If interested in taking over, both parties can negotiate the specific prices of supermarket store rent, store management equipment, decoration and other transfer items. If there is an agreement, a certain deposit can be paid in advance to ensure the priority to take over the store. The depositor shall issue a deposit receipt, which shall specify the time, amount and purpose of the deposit.

3. Both parties signed the Agreement on the Transfer of Supermarket Stores and the House Lease Contract, which stipulated the specific rights and obligations of both parties.

4. After the contract is signed, the transfer fee shall be settled in the way agreed in the contract.

5. The transferor has the obligation to assist the receiver to handle the transfer and change procedures, so the receiver should go through the name change registration formalities with the industrial and commercial department in time with the signing of the contract and other required documents to determine the legality of the operation.

6. If the supermarket store operator is also a lessee, be sure to check the original contract signed with the property owner to see if there is any right to transfer (sublet); When signing the contract, the three parties shall be present at the same time and sign the certificate.

Baidu encyclopedia-store transaction taxes and fees