1, VAT and surcharge.

(1) If complete and accurate information on the original value and cost of the house 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 pricing when the real estate is acquired, and the tax payable shall be calculated at the tax rate of 5%. At the same time, urban maintenance and construction tax, education surcharge and local education surcharge are levied on the basis of value-added tax.

(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: VAT 5%, urban maintenance and construction tax 0.35%, education fee 0. 15%, local education fee 0. 1%).

2. Personal income tax.

According to "About Modification"

Taxable income does not include value-added tax, and the value-added tax included in the price paid when obtaining the house is included in the original value of the house, and the tax deductible when calculating the transfer income does not include the value-added tax paid this time. When calculating taxable income, taxpayers can deduct the original value of the house, taxes paid in the process of transferring the house and related reasonable expenses from their transfer income based on the original purchase contract, invoices and other valid documents after being audited by the tax authorities.

3. Land value-added tax.

Calculate and pay the land value-added tax in accordance with the Provisional Regulations of People's Republic of China (PRC) on Land Value-added Tax and its detailed rules for implementation. The income from the transfer of real estate by land value-added tax taxpayers does not include value-added tax income. The input value-added tax involved in the land value-added tax deduction project is allowed to be included in the output tax, but not in the deduction project. If it is not allowed to be included in the output tax, it can be included in the deduction project.

4. Stamp duty. According to the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (the State Council OrderNo. 1 1) and the Detailed List of Stamp Duty Items and Rates, "the transfer documents of property rights include property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right and other transfer documents. The mortgagee shall apply for decals according to five ten thousandths of the amount involved. " Therefore, the transfer of shops or other real estate is subject to 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 People's Republic of China (PRC) on Deed Tax (Order No.224th of the State Council), the deed tax rate is 3%-5%. Local regulations are different, 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 on Stamp Duty in People's Republic of China (PRC) (the State Council OrderNo. 1 1) and the Detailed List of Stamp Duty Items and Rates, "the transfer documents of property rights include property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right and other transfer documents. The mortgagee shall apply for decals according to five ten thousandths of the amount involved. " Therefore, individuals who buy shops or other real estate should pay stamp duty at the rate of five ten thousandths.

Extended data

Generally speaking, this contract will divide the rights and responsibilities of both parties. When delivering to the store, Party A shall vacate all facilities, articles and goods that are not included in the handover list of the property, and keep the existing decoration, decoration, facilities, equipment, doors, windows, walls, floors and ceilings intact for use.

Party A, Party B and Party C shall jointly conduct on-site acceptance when handling the handover procedures of the store, and accept the relevant property according to the handover list of the handed-over property. After the handover, Party A, Party B and Party C shall jointly sign the handover list of the handed-over property, and under the on-site supervision of Party C, Party A shall deliver the facade key to Party B. Once the facade key is delivered, it will accept and deliver the transfer of the facade.