Taxes involved by the transferor (seller):

1. Value-added tax and surcharges.

(1) If complete and accurate proof of the original value of the house and cost information can be provided, the sales amount shall be the balance of the total price and extra-price expenses obtained minus the original purchase price of the real estate or the fixed price when the real estate is acquired, and the tax payable shall be calculated at the rate of 5%. At the same time, urban maintenance and construction tax, education surcharge and local education surcharge are levied on the basis of VAT.

(2) If complete and accurate proof of the original value of the house and cost information cannot be provided, it shall be collected according to the approved collection method (including: 5% of value-added tax, .35% of urban maintenance and construction tax, .15% of education fee and .1% of local education fee).

2. Personal income tax.

according to <: Individual Income Tax Law of the People's Republic of China >: Decision of the People's Republic of China (Decree No.48 of the President of the People's Republic of China) stipulates that personal income tax shall be levied on the income obtained by the transferor according to the item of "income from property transfer", and the proportional tax rate shall be applied, with the tax rate of 2%.

Taxable income does not include value-added tax. The value-added tax included in the price paid when acquiring the house is included in the original value of the property, and the tax deductible when calculating the transfer income does not include the value-added tax paid in this transfer. When calculating the taxable income, the taxpayer can deduct the original value of the house, the taxes paid in the process of transferring the house and the relevant reasonable expenses from its transfer income with the original purchase contract, invoices and other valid documents after examination by the tax authorities.

3. Land value-added tax.

calculate and pay the land value-added tax according to the Provisional Regulations of the People's Republic of China on Land Value-added Tax and its detailed rules for implementation. The income obtained by land value-added tax payers from transferring real estate is exclusive of value-added tax income. The input value-added tax involved in the land value-added tax deduction project is allowed to be calculated in the output tax, not included in the deduction project, and can be included in the deduction project if it is not allowed to be calculated in the output tax.

4. Stamp duty. According to the Provisional Regulations of the People's Republic of China on Stamp Duty (Order No.11 of the State Council), the attached Table of Stamp Duty Items and Rates stipulates: "The transfer documents of property rights include the transfer documents of property ownership and copyright, trademark exclusive right, patent right and proprietary technology use right. The mortgagee shall apply the decal according to five ten thousandths of the amount contained. " Therefore, the transfer of shops or other real estate, pay stamp duty at the rate of five ten thousandths.

The transferee (buyer) involves taxes and fees:

1. Deed tax. According to the Provisional Regulations of the People's Republic of China on Deed Tax (Order No.224th of the State Council), the deed tax rate is 3%-5%. Different places have different regulations, but most areas pay deed tax at the rate of 3% (the transaction price does not include value-added tax).

2. Stamp duty. According to the Provisional Regulations of the People's Republic of China on Stamp Duty (Order No.11 of the State Council), the attached Table of Stamp Duty Items and Rates stipulates: "The transfer documents of property rights include the transfer documents of property ownership and copyright, trademark exclusive right, patent right and proprietary technology use right. The mortgagee shall apply the decal according to five ten thousandths of the amount contained. " Therefore, individuals or those who purchase shops or other real estate shall pay stamp duty at the rate of five ten thousandths. Extended information

Generally, this contract will divide the rights and responsibilities of both parties. When the store is handed over, Party A shall vacate all facilities, articles and goods that are not within the scope of the Transfer Property Handover List, and keep the existing decoration, decoration, facilities, equipment, doors and windows, walls, floors and ceilings intact for use.

when handling the transfer and handover procedures of the store, Party A, Party B and Party C shall * * * conduct on-site acceptance, check and receive relevant property according to the Transfer Property Handover List. After the handover, Party A, Party B and Party C shall * * * sign the Transfer Property Handover List, and under the on-site supervision of Party C, Party A shall deliver the facade key to Party B.. Once the key to the facade is delivered, the transfer of the facade will be accepted and delivered.

Baidu Encyclopedia-Shop transfer fees