What are the taxes to be paid when buying commercial real estate in Shenzhen? What is the standard of each kind?

1. The following taxes and fees are required to be paid for the purchase of shops under personal name: deed tax, business tax, urban construction maintenance tax, education surcharge, local education surcharge, stamp duty, land value-added tax and personal income tax. The above tax policies and tax rates are subject to the tax authorities.

2. The fees to be paid at the registration authority are as follows: registration fee (non-residential 551 yuan) and transaction fee (calculated by 6 yuan per square meter of construction area, 51% shall be borne by both parties to the transaction).

3. Shenzhen Real Estate Right Registration Center is the real estate registration institution in our city, responsible for real estate registration, and entrusted by the competent tax authorities to collect the relevant taxes and fees in the registration process according to the national and local tax policies. Your questions and opinions about tax policies and tax rates are suggested to be consulted and reflected by the competent tax authorities. If you have any other questions, you can bring relevant materials to the registration department for specific consultation or call the voice consultation telephone number of Shenzhen Real Estate Rights Registration Center at 96518888 for consultation.

General charging standard:

Buyer's payment:

1. Real estate transaction fee: 5 yuan/square meter for ordinary residence, RMB 11/square meter for non-ordinary residence

2. House registration fee: 551 yuan/book (the fee is charged at RMB 11 per book for each additional certificate).

3. Stamp duty on warrants: 5 yuan/Ben.

4. Stamp duty: 1.15%

5. Deed tax: transaction price (or evaluation price) ×4%.

seller's payment: when the seller sells, the store will pay the following taxes regardless of the number of years:

real estate transaction fee of 3 yuan/square meter.

stamp duty: 1.15% of the house price.

land value-added tax:

a. If the house can be purchased by the owner, the land value-added tax = [transfer income-price of the owner (plus 5% per year)-relevant taxes] × applicable tax rate.

B, if the house cannot be purchased, the land value-added tax = (transfer income-transfer income ×91%)×31%. Personal income tax: the actual levy is (transfer income-original value of real estate-reasonable expenses) ×21%, and the approved levy is transfer income ×7.5%×21%. Transfer income-original value of the property-reasonable expenses are equivalent to personal net income.

business tax and additional tax:

A, if the house can be purchased for hands-on, it is (transfer income-hand-on * * price) ×5.5%.

B, if you can't provide * *, it is the transfer income ×5.5%.

C, the tax is 5.56% of the difference

Land transfer fee: the commercial house is charged at 35% of the benchmark land price of the grid point; The commercial street parcel of the commercial route price section road will be charged 11% of the route price; Office buildings are charged at 31% of the benchmark land price of their grid points. Deed tax on land transfer fees: 3% of the land transfer fees collected this time.

(The above answer was issued on June 29, 2115, and the current relevant purchase policy should be based on the actual situation)

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