Does the property fee paid include tax? How to calculate?

The property fee is paid as follows: 1, and the business tax rate is 5%; 2. Urban construction tax rate is 7% (urban area), 5% (county town), 1% (other); 3. The additional tax rate for education expenses is 3%; 4. Withholding and paying personal income tax (the tax rate table is applicable to income excluding tax from wages and salaries).

Legal objectivity:

Notice on adjusting the preferential policies of deed tax and business tax on real estate transactions

second

If an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full;

Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax. The specific procedures for tax exemption, the time of purchase, the issuance of invoices, the acquisition of houses in the form of non-purchase and other relevant tax management regulations shall be implemented in accordance with relevant regulations.