1. The purchase of shopping malls and shops is subject to national tax, enterprise income tax and stamp duty of local tax. National tax surcharge. Withholding and paying personal income tax.

2. After five or five years, the transaction needs to be paid. transfer fees: 5 yuan/m2; Business tax and other surcharges: 5.6% of the total amount; Personal income tax, the difference is 21%; Land tax, 3%; The deed tax is 4% of the transaction price.

3. In terms of shop tax, buying is relatively simple, mainly 3% deed tax and 1.15% contract stamp duty of the contract amount.

4. The tax calculation of selling is complicated. First of all, it is 5.65 of the difference between the sales contract. 65% business tax and surcharges. The second is the land tax. The profit rate calculated according to the bid-ask difference and the original purchase price is divided into different grades: less than or equal to 51%, and the tax rate is 31%; More than 51% and less than or equal to 111%, and the tax rate is 41%; More than 111% and less than or equal to 211%, and the tax rate is 51%; More than 211%, the tax rate is 61%. After deducting business tax and land tax, the remaining net profit will be taxed at 21%.

5. When estimating the sales tax of commercial real estate in the general industry, it is calculated at about 41% of the bid-ask difference, with little error. As for chartering, developers are not allowed to charter directly by law, but at present, most shopping mall operating enterprises (some are management companies registered by developers separately) sign long-term lease contracts with owners, which is legal. The long lease term shall not exceed 21 years.

Both shops and office buildings belong to commercial real estate. Investment shops have nothing to do with how many houses you have. In terms of loans, the down payment is at least 51%, the interest rate is 1.1 times the benchmark interest rate of commercial loans in the same period, and the longest loan period is 11 years. The eligibility for a loan has nothing to do with your residential loan record. Need to be reminded that your current monthly residential mortgage plus monthly retail mortgage should not exceed half of your monthly disposable income.

In terms of the taxation of shops, buying is relatively simple, mainly including 3% deed tax and 1.15% contract stamp duty of the contract amount. If you buy a second-hand shop, you will have to pay a transaction fee of 1.5%.

As for the factors that should be paid attention to in the selection of shops, we need a certain investment perspective, and the specific projects should be analyzed in detail. From the perspective of contract risk, investors should first pay attention to the property rights of the project. The longest property rights of shops should not exceed 51 years. However, if the developer or the owner holds it for a long time, it will reduce the property rights you own.

With regard to chartering, developers are not allowed to charter directly by law, but at present, most shopping mall operating enterprises (some are management companies registered by developers separately) sign long-term lease contracts with owners, which is legal. The longest lease term shall not exceed 21 years.

In addition, we should also pay attention to whether the shops have water and gas pipelines. If there is no gas pipeline, catering tenants cannot operate.