Land value-added tax:
It is a tax levied on units and individuals who transfer the right to use state-owned land, above-ground buildings and their attachments and obtain income. Land value-added tax is calculated and levied according to the value-added amount obtained by taxpayers in transferring real estate and the prescribed applicable tax rate. The value-added amount is the balance of the income obtained by taxpayers from the transfer of real estate after deducting the project amount stipulated in the regulations. It adopts a four-level progressive tax rate, and the land value-added tax payable = land appreciation amount × applicable tax rate-quick deduction amount × quick deduction rate. In which: land appreciation = total income from real estate transfer-deduction of project amount. Deduction items are: payment for obtaining land use rights; The cost of developing land and building new houses and supporting facilities; The cost of land development and new housing and supporting facilities; The evaluation price of old houses and buildings; Taxes related to the transfer of real estate; Plus deduction points.
4. Property tax: it is a tax levied on domestic units and individuals who own property rights in cities, counties, towns and industrial and mining areas according to the original value of property tax or rental income. Based on the original value (appraised value) of the property, the tax rate is 1.2%. Annual tax payable = original value (assessed value) ×( 1-30%)× 1.2%.
Urban land use tax: it is a kind of tax paid in installments according to the prescribed tax amount within the scope of cities, counties, towns and industrial and mining areas, based on the land area actually occupied by units and individuals with land use rights. Annual tax payable = ∑ (land area at all levels × corresponding tax amount). Real estate development enterprises use, lease or lend their own commercial houses, and urban land use tax and property tax shall be levied from the month after the house is used or delivered.
Urban real estate tax and land use fee of foreign-funded enterprises: Urban real estate tax is a tax levied on foreign-invested enterprises, foreign enterprises and foreign individuals, Hong Kong, Macao and Taiwan compatriots with property rights according to the original value of the property. Urban real estate tax is calculated according to the original value of the property, and the tax rate is 1.2%. Annual tax payable = original property value × tax rate ×( 1-30%). The land use fee of foreign-invested enterprises is a fee levied on foreign-invested enterprises that use land within the administrative area of this Municipality according to their geographical location and remoteness, the prosperity of lots and the perfection of infrastructure. According to the actual land occupied by foreign-funded enterprises and the applicable unit land use fee standard. Land use fee payable = occupied land area × applicable unit standard
Deed tax: Deed tax is a kind of tax levied on the unit that undertakes the land use right and house ownership when transferring land and house ownership in China. The scope of expropriation includes the transfer of state-owned land use rights, the transfer of land use rights (including sale, gift and exchange), the sale of houses, the gift of houses and the exchange of houses. The tax basis is mainly the transaction price, approved price, exchange price difference and "paid land use right transfer fee or land income". Taxable amount = tax basis × tax rate