Zhuhai real estate tax rate problem

Real estate tax is not an independent tax, but the general name of many related taxes involved in real estate business, including business tax, urban maintenance and construction tax, land value-added tax, stamp duty, income tax, deed tax and so on.

The taxes payable by the seller include business tax, urban maintenance and construction tax, education surcharge, land value-added tax, stamp duty and income tax. Taxes payable by the buyer include deed tax and stamp duty.

business tax

Business tax is a tax levied on all income from providing goods or services. According to the provisional conditions of business tax, units and individuals that provide taxable services, transfer intangible assets or sell real estate in People's Republic of China (PRC) are taxpayers of business tax. Providing taxable services, transferring intangible assets or selling real estate means providing taxable services, transferring intangible assets or selling real estate for compensation. Remuneration includes money, goods or other economic benefits obtained by offering, transferring or selling. The sale of real estate includes the sale of buildings or structures and other land attachments. At this time, it is transferred together with the land use right occupied by real estate, and business tax is levied according to the sales of real estate. Business tax is not levied on the behavior of investing in shares with real estate, participating in the profit distribution of investors and sharing investment risks. If a unit donates real estate to others for free, it shall be regarded as selling real estate and business tax shall be levied. No business tax is levied on individuals who donate real estate for free. The tax basis of business tax is turnover, that is, the total price and extra-price expenses charged by taxpayers for providing taxable services, transferring intangible assets or selling real estate. Out-of-price charges include fees, funds, collection fees, collection funds, prepaid funds and other out-of-price charges of various nature. Determination of specific turnover related to the real estate industry 1. The general contractor of the construction industry subcontracts the project to others. Turnover is the balance of the total contract amount of the project MINUS the price paid to subcontractors or subcontractors. 2. Self-built industries and units donate real estate to others for free. The turnover shall be approved by the competent tax authorities in the prescribed order. 3 property management companies collect water, electricity, gas, maintenance funds and rent on behalf of relevant departments. It belongs to the "agency" business in the tax item of "service industry", and the turnover is levied on the fee income obtained by this agency business. 4 engaged in construction, repair, decoration engineering operations, no matter how to settle accounts, turnover includes the prices of raw materials and other materials and power used in the project. The calculation of turnover tax is relatively simple. Taxpayers provide taxable services, transfer intangible assets or sell real estate. The tax payable is calculated according to the turnover and the prescribed applicable tax rate. Tax preference for real estate business tax related to business tax 1. The income obtained by the housing provident fund management center from issuing housing provident fund personal housing loans at designated entrusted banks shall be exempted from business tax. 2. Business tax is temporarily exempted for public housing and low-rent housing rented at the price stipulated by the government, and business tax is temporarily levied at the rate of 3% for residential housing rented by individuals at the market price. 3. Ordinary houses purchased and lived by individuals for more than 1 year are exempt from business tax when sold; If an individual purchases an ordinary house with less than 1 year, the business tax at the time of sales shall be calculated according to the balance of the sales price minus the original purchase price; Houses built by individuals are exempt from business tax when they are sold. The income of enterprises and institutions from selling houses at the cost price and standard price of housing reform shall be temporarily exempted from business tax. Provisions on the tax payment time of business tax: the tax payment obligation of business tax occurs on the day when the taxpayer receives the business income or obtains the evidence for claiming the business income. The provisions of some specific projects are as follows: 1. Transfer of land use rights or sale of real estate. If advance payment is used, the tax liability will occur on the day when the advance payment is received. 2 units or individuals to sell new buildings. The tax obligation of self-built behavior occurs on the day when the self-built house is sold and the turnover is received or the turnover certificate is obtained. 3. Give the property to others for free. The tax obligation occurs on the date when the ownership of real estate is transferred.

Urban construction tax

It is a kind of tax levied by the state on the basis of the "three taxes" actually paid by units and individuals who pay value-added tax, consumption tax and business tax. Belonging to special purpose tax, it is a tax measure taken by the state to strengthen urban maintenance and construction, expand and stabilize the source of funds for urban maintenance and construction. It can be seen that the urban construction tax has the nature of additional tax, which is attached to the "three taxes" tax and has no specific and independent tax object. The urban construction tax is specially used for the maintenance and construction of urban public utilities and public facilities. Urban construction tax has three different proportional tax rates according to the taxpayer's location. If the taxpayer is located in the urban area, the tax rate is 7%. Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not located in a city, county or town, the tax rate is 1%.

increment tax on land value

It is a tax levied on the value-added income from the transfer of state-owned land use rights, above-ground buildings and their attachments. Taxpayers of land value-added tax are units and individuals who transfer state-owned land use rights, above-ground buildings and their attachments and earn income. Including all kinds of enterprises, institutions, state organs, social organizations and other organizations. Individuals include self-employed individuals. According to the Provisional Regulations on Land Value-added Tax and the first draft of its detailed rules, the scope of land value-added tax collection includes: the transfer of state-owned land use rights and the transfer of above-ground buildings and their attachments together with the state-owned land use rights. The tax basis of land value-added tax is the value-added amount obtained in the process of real estate transfer. The value-added amount is the balance after deducting the provisions and project amount from the income obtained by taxpayers from the transfer of real estate. Value-added is the essence of land value-added tax. Taxpayers of land value-added tax shall, within 7 days after the signing of the real estate transfer contract, go to the local competent tax authorities to file tax returns, and submit to the tax authorities certificates of property rights of houses and buildings, certificates of land use rights, land transfer letters, real estate sales contracts, real estate appraisal reports and other materials related to real estate transfer.

stamp tax

It is a tax levied on units and individuals who set up, use and obtain legally effective certificates in economic activities and economic exchanges. Stamp duty is a voucher tax with the nature of behavior tax. Any act of issuing, using or receiving taxable vouchers must be performed in accordance with the relevant provisions of the Stamp Tax Law. According to the tax amount, the number of decals and the needs of tax collection and management, the following three tax payment methods are adopted respectively: 1. The self-decal method is generally applicable to taxpayers with less taxable documents or decals. Taxpayers' tax obligations arise when they issue, collect or use taxable vouchers listed in stamp duty. Should be based on the nature of taxable documents and applicable tax items, tax rates to calculate the tax payable, and to buy stamps. They should paste the tax stamps at one time, cancel them or cancel them. Only when they have fully fulfilled their tax obligations. 2. Remittance or remittance method This method is generally applicable to taxpayers with large tax payable or frequent decals. Tax marks are added to documents by tax authorities, not decals. That is, "posting". 3. The way of entrusting tax collection is mainly entrusted by the tax authorities. Units that issue or handle taxable vouchers refer to units that issue rights and licenses and units that handle voucher verification, notarization and other related matters.

contract tax

The tax object of deed tax is the transfer of land and house ownership in China, including the following five items: 1. Transfer of state-owned land use right. Transfer of land use right. The house is for sale. House gift 5. The tax basis of house replacement deed tax is the real estate price. Due to the different transfer methods of land and house ownership and different pricing methods, the specific tax basis depends on different situations. The transfer of state-owned land use rights, the sale of land use rights and the sale of houses should be based on the transaction price; The transfer of land use rights and the donation of houses shall be approved by the tax authorities with reference to the market prices of land use rights transactions and housing transactions. It is the difference between the exchanged land use right and the house ownership: the land use right is obtained by allocation. When the transfer of real estate is approved, the transferor of real estate shall pay deed tax. If the transaction price without justifiable reasons is obviously lower than the market price, or the difference between the land use right and the house price without justifiable reasons is obviously unreasonable, the tax collection organ may refer to the market price to verify the tax basis.