The main taxes involved in real estate development companies include business tax, urban construction tax, education surcharge, land value-added tax, real estate tax, stamp duty, corporate income tax, personal income tax and deed tax, etc.

1. Business tax: It is a tax levied on business income obtained from providing taxable services, transferring intangible assets, or selling real estate within my country. Tax calculation basis: It is all the price and extra-price fees collected by the taxpayer from the other party. Taxable services mainly involve the following aspects: ⑴ Transfer of land use rights should be taxed according to the sub-heading of "Transfer of land use rights" in the tax item of "Transfer of intangible assets"; ⑵ Sales of real estate, the tax rate is 5%; ⑶ Underwriting by underwriters , should be taxed as "service industry-agency industry". ⑷Leasing of land use rights and leasing of real estate after completion are taxed as "service industry-leasing industry". Calculation formula = sales volume The urban construction and maintenance tax is levied as an education surcharge based on 3%.

3. Land value-added tax: It is a tax levied on units and individuals who transfer state-owned land use rights, buildings on the ground and their attachments and obtain income. Land value-added tax is calculated and levied based on the value-added amount obtained by the taxpayer from the transfer of real estate and the prescribed applicable tax rate. The value-added amount is the balance of the income obtained by the taxpayer from the transfer of real estate minus the amount of deduction items specified in the Regulations. It adopts a four-level super-rate progressive tax rate, and the land value-added tax payable = land value-added amount × applicable tax rate – quick calculation deduction amount × quick calculation deduction rate. Among them: land appreciation amount = total income from real estate transfer – amount of deducted items. Items for calculating deductions include: the amount paid to obtain land use rights; the cost of developing land and new buildings and supporting facilities; the costs of developing land and new buildings and supporting facilities; the assessed prices of old houses and buildings; costs related to the transfer of real estate Taxes; super deductions.

4. Property tax: It is a tax levied on domestic-funded units and individuals with property rights in cities, counties, organized towns, and industrial and mining areas based on the original value of property tax or rental income. It is based on the original value (assessed value) of the property and the tax rate is 1.2%. Annual tax payable = original value of the property (assessed value) × (1-30%) × 1.2%.

5. Urban land use tax: Within the scope of cities, counties, organized towns and industrial and mining areas, taxes are calculated on units and individuals with land use rights based on the actual occupied land area. According to regulations A tax that is calculated annually and paid in installments. Annual tax payable = ∑ (land area at each level × corresponding tax amount). For commercial houses built by real estate development enterprises for self-use, renting or lending, urban land use tax and property tax will be levied starting from the month following the use or delivery of the house.

6. Urban real estate tax and land use fees for foreign-funded enterprises: Urban real estate tax is levied on foreign-invested enterprises, foreign enterprises, foreign individuals, and Hong Kong, Macao and Taiwan compatriots who own house property rights based on the original value of the property. tax type. Urban real estate tax is calculated based on the original value of the property, with a tax rate of 1.2%. Annual tax payable = original value of property × tax rate × (1-30%). The land use fee for foreign-funded enterprises is a fee levied on foreign-invested enterprises that use land within the administrative area of ??this city, based on the geographical location and remoteness of the enterprise, the prosperity of the location, and the degree of infrastructure improvement, etc. It is determined based on the actual land area occupied by the foreign-funded enterprise and the applicable unit standard of land use fees. The amount of land use fee payable = occupied land area × applicable unit standard.

7. Stamp tax: It is a voucher tax with a behavioral nature levied on various vouchers listed in the Interim Regulations on Writing and Receiving Stamp Duty in Economic Activities and Economic Exchanges. There are two types of taxation: ad valorem taxation and specific taxation. Tax payable = tax amount × tax rate, tax payable = number of vouchers × unit tax amount.

Stamp tax will not be levied on the written certificates (contracts) for the transfer of land use rights for the time being, but stamp taxes should be paid on contracts and documents written during land development and construction, real estate sales and leasing activities. Whenever a house is purchased or sold, the signed house purchase contract shall be subject to a stamp tax of 0.05% of the amount stated in the property transfer document. When handling the purchase and transfer procedures, the real estate transaction management department shall supervise the buyer and seller to cancel the decals on the transfer contract or agreement after the tax is paid. , and then go through the deed transfer procedures.

When applying for a real estate ownership certificate, you should pay a stamp tax of five yuan per piece according to the rights license. The real estate ownership management department should supervise the recipient to cancel the decals on the real estate ownership certificate on a piece-by-piece basis and pay the tax before going through the issuance procedures.

8. Deed tax: Deed tax is a tax levied on the unit that inherits the land use rights and house ownership when the ownership of land and houses is transferred within the territory of my country. The scope of expropriation includes the transfer of state-owned land use rights, the transfer of land use rights (including sales, gifts and exchanges), house sales, house donations and house exchanges. The basis for tax calculation is mainly the transaction price, approved price, exchange price difference and "back-paid land use right transfer fees or land income", etc. Tax payable = tax calculation basis × tax rate

9. Farmland occupation tax and fixed asset investment direction adjustment tax: collection has been stopped in most areas.

10. Corporate income tax, foreign investment and foreign corporate income tax: It is a tax levied on the production, operating income and other income of enterprises or organizations within my country within a certain period of time. Tax payable = (total taxable income - allowed deduction items) × applicable tax rate.

11. Personal income tax: It is a tax levied on individuals’ labor and non-labor income. The real estate industry involves most income from "wages and salaries". It is subject to an excess progressive tax rate of 5%-45%. Tax payable = taxable income. The main taxes involved in real estate development companies include business tax, urban construction tax, education surcharge, land value-added tax, real estate tax, stamp duty, corporate income tax, personal income tax and deed tax, etc.

The following taxes should be paid:

1. Business tax 5%, urban construction tax, 07% of business tax, education surcharge 3%, local education surcharge 2%, flood control embankment fee 2 %. 2. Deed tax 4%; 3. Stamp tax 0.03%; 4. Land value-added tax 0.5%; 5. Land use tax calculated according to local actual conditions; 6. Vehicle purchase tax 10%; 7. Real estate tax; 8. Vehicle and vessel use tax ; 9. Corporate income tax, etc. ×Applicable tax rate-quick calculation deduction.