The transfer fee of shops is mainly divided into buyer's tax fee and seller's tax fee, and there should be no big change in the basic procedure of shop transfer and residential transfer. After the evaluation is completed, the overall tax will be calculated according to the evaluated price. How to calculate the transfer fee of shops? What is the calculation method of shop tax? Let's have a look.
1. Seller's tax:
(1) Individual income tax: (appraisal price - original price) * 20% or appraisal price * 3%.
(2) Business tax: (appraisal price - original price) * 5.5% or appraisal price * 5.5%.
(3) Land value added tax: (appraisal price - original price) * 30% to 60% or appraisal price * 30% to 60%.
2. Buyer's tax:
Deed tax: appraisal price * 3%.
Two. The shop is the property of the company, and the taxes are as follows:
1. Seller's tax:
(1) Business tax: (assessed price - original price) * 5.5%.
(2) Land value added tax: (assessed price - original price) * 30% to 60%.
2. Buyer's tax:
Deed tax: appraisal price * 3%.
Three. Whether personal or company property goods, there are other costs, other costs are relatively small
(1) Transaction fee: 10 yuan / m2 * house area (50% for both parties).
(2) Cost: 80 yuan for one certificate, 20 yuan for each certificate (issued by the buyer).
(3) Appraisal fee: five thousandth of the total appraisal amount (paid by the buyer).
(4) Mortgage cost: 100 yuan (paid by the buyer).
(5) House purchase certificate: 20 yuan / share, generally 3 / share (from the buyer).
(6) Notarization fee standard: 300 yuan.
Extended information:
Second hand house transaction tax refers to the income obtained by the tax department from the price difference generated by the transaction.
1. Deed tax: if the property purchased by the buyer is non ordinary residential or non residential, 3% of the total transaction amount shall be paid.
2. If the property sold is non residential property, the individual income tax shall be paid in any case. Moreover, in the process of Taxation, the local tax bureau must levy 20% of the difference in the payment of business tax.
3. Business tax: within 2 years of non ordinary residence: total transaction amount of house & times; 5.55%; 2 years or more: Difference & times; 5.55%;
4. Personal income tax: 2% of the total transaction amount of non ordinary residential houses or 20% of the profits;
5. Land value-added tax: within 3 years of non ordinary residence: 0.5% of the total amount of house transactions; within 3 years to 5 years: 0.25% of the total amount of house transactions; within 5 years or more: exempt; within 5 years of non ordinary residence: 0.5% of the total amount of house transactions; within 3 years to 5 years: 0.25% of the total amount of house transactions;