Tax calculation formula for buying and selling parking spaces

Now many residential quarters will be equipped with certain parking spaces for owners to buy, and the parking spaces are generally more expensive. There are fewer owners who choose to buy parking spaces. If you need to pay a certain tax for buying and selling parking spaces, what is the calculation formula for buying and selling parking spaces? Let me answer for the reader.

1. personal income tax calculation formula for buying and selling parking spaces

The transaction involves taxes:

Transferor: value-added tax (business tax was paid before May of 1, 20 16, and the business tax was changed to value-added tax from May of 1, 20 16), land value-added tax and enterprise income tax (enterprise income tax is levied on the transfer of enterprises and units; Personal income tax should be paid for personal transfer. ), stamp duty, urban maintenance and construction tax, education surcharge, local education surcharge, water conservancy construction fund.

Transferee: Deed tax and stamp duty shall be paid according to regulations.

Tax calculation formula:

(1) VAT (May 1, 20 16 transaction)

VAT payable = transfer price income ×5%.

(If the transfer price income includes tax, it should be converted into tax-free income, and the calculation formula is: tax-free income = tax-included income /( 1+5%). Transfer price income includes monetary income and other economic benefits, the same below)

(2) Business tax (transactions before May 1, 20 16)

Business tax payable = transfer price income ×5%.

(3) Land value-added tax

There are two ways to collect land value-added tax liquidation:

1. If the financial accounting is sound, the audit collection shall be implemented.

Payable land value-added tax amount = value-added amount × applicable tax rate-deduction item amount × quick deduction coefficient;

Value-added amount = transfer price income-deducting project amount;

Value-added rate = value-added amount/deducted project amount × 100%.

(If the value-added rate does not exceed 50%, the tax rate is 30%, and the quick deduction coefficient is 0; If the value-added rate exceeds 50% and does not exceed 100%, the tax rate is 40% and the quick deduction coefficient is 5%; If the value-added rate exceeds 100% and does not exceed 200%, the tax rate is 50%, and the quick deduction coefficient is15%; If the value-added rate is 200% and the tax rate is 60%, the quick deduction coefficient is 35%; )

2 financial accounting does not meet the requirements, the implementation of the approved collection.

Land value-added tax payable = transfer price income × approved collection rate (parking spaces are taxed at 6% of other properties).

(3) Enterprise income tax

For taxpayers of enterprises and units, enterprise income tax is calculated on an annual basis and paid in advance on a monthly basis, and the statutory tax rate is 25%.

Payable enterprise income tax = taxable income (i.e. total profit) ×25%.

(4) Personal income tax

For self-employed individuals and other individual taxpayers, personal income tax shall be levied on the transfer of parking space property rights according to the income from property transfer.

1. If the financial accounting is sound, the audit collection shall be implemented. The applicable tax rate is 20%. Calculation formula: Personal income tax payable = (transfer price income-cost-tax) ×20%.

2 financial accounting does not meet the requirements, the implementation of the approved collection. The approved levy rate is 2%. Calculation formula: Personal income tax payable = transfer price income ×2%.

(five) urban maintenance and construction tax, education surcharge and local education surcharge.

Urban maintenance and construction tax, education surcharge and local education surcharge are calculated at 7% (urban 7%, urban 5%, other 1%), 3% and 2% of the paid-in value-added tax (business tax) respectively, and are levied at the same time as the value-added tax (business tax). Its calculation formula is: tax payable = paid value-added tax (business tax) amount × applicable tax (fee) rate.

(six) stamp duty and water conservancy construction fund

1. Stamp duty payable = transfer contract amount ×0.05%.

2. Water conservancy construction fund payable = transfer price income ×0. 1%, which shall be levied at the same time as value-added tax (business tax).

(7) Deed tax

Deed tax payable = transfer price income ×3%.

Second, the ownership of residential ground parking spaces.

Ground parking generally refers to the parking facilities divided by lines on the ground, which can be further divided into planned ground parking spaces and parking spaces occupying the owner's roads or other * * * venues.

1. Planned ground parking space. This kind of parking space is a parking space approved by the planning department set by the community developer within the red line of the community, which is reflected in the construction drawing and completion drawing. According to the provisions of Article 275 of the Civil Law, "the ownership of parking spaces and garages planned for parking cars within a building division shall be agreed upon by the parties through sale, gift or lease". At present, according to the situation of residential quarters, developers generally stipulate in the commercial housing sales contract that the ownership of such parking spaces belongs to the developers, and after the delivery of the quarters, the parking spaces will be transferred or leased to the owners of the quarters.

2. Take up parking spaces on roads owned by the owner or other places to park cars. According to the provisions of Article 274 of the Civil Code, "the roads within the building division belong to the owner, except those belonging to urban roads. The green space in the building division belongs to the owner, except the urban public green space or the express individual. Other public places, public facilities and property services within the building division belong to the owner. The third paragraph of Article 275 clearly stipulates that "the parking spaces that occupy roads or other places owned by the owner for parking cars shall be owned by the owner." . Therefore, the ownership of this kind of ground parking space is not controversial, because the law clearly stipulates that it belongs to all owners. But in practice, the main reason that easily leads to owners' dissatisfaction is that property companies often charge parking fees for these parking spaces. Generally speaking, the parking fee charged by the property management company, after deducting part of the parking management property fee, should be included in the * * * account of the community owner, and the extraction ratio of the parking management property fee is generally determined by the property management company and the community owners' committee through consultation.

The above knowledge is my answer to the question "Calculation formula of individual income tax for buying and selling parking spaces". When buying and selling parking spaces, the personal income tax rate is 20%. After deducting the corresponding fees and taxes from the sales income of parking spaces, it will be levied at 20%.