What is the transfer tax on commercial real estate?

1. Commercial housing is a non-residential house for the purpose of living. For non-residential housing transactions, regardless of whether the seller has acquired property rights for more than five years, when handling the transfer of property rights, he should pay the business tax on selling real estate, land value-added tax, income tax and stamp duty as required. If the property right of the house is transferred, the taxes and fees to be paid are as follows:

1, deed tax; Pay 5% of the house transaction amount. (to be borne by the buyer)

2. Business tax on the sale of real estate: 5.5% of the house transaction amount. (to be borne by the seller)

3. Land value-added tax: 65438+ 0% of the house transaction amount. (to be borne by the seller)

4. Income tax: 65438+ 0% of the transaction amount of the house or 20% of the difference between the present value of the house and the original value of the house. (to be borne by the seller)

5. Stamp duty: 1/10000 of the house transaction amount. (The buyer and the seller shall bear half)

6. Property registration fee: 550.00 yuan. (to be borne by the buyer)

7. House transaction fee: 65438+ 0.9% of the house transaction amount. (The buyer and the seller shall bear half)

Two, when reporting the transaction price of housing, fill in less, but not significantly lower than the local transaction price of similar housing. Otherwise, the tax authorities may ask you to provide a housing appraisal report and pay an appraisal fee of 0.5% of the appraisal amount.