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How much tax does it cost to sell serviced apartments?

Abstract: When buying a house, many people choose unlimited hotel-style apartments as investment or self-occupation. When other development plans need to be transferred, how much tax should be paid on the sale of serviced apartments? How to calculate the transfer tax of serviced apartments? Let's have a look. I. Transfer of serviced apartment

1. Transfer tax of serviced apartment

Taxes and fees for the transaction of second-hand houses in serviced apartments refer to various taxes and fees collected by tax authorities from buyers and sellers in the transaction of second-hand houses, including business tax, personal income tax, land value-added tax, stamp duty, urban maintenance and construction tax and deed tax.

Go home:

① Business tax and its additional tax: (contract price-purchase price) * 5.65%

② Land value-added tax: (contract price-house purchase price-house purchase deed tax-business tax-natural appreciation amount) * coefficient.

③ Individual income tax: (contract price-house purchase price-house purchase deed tax-business tax) * 20%

(4) Stamp duty: five ten thousandths of the contract price; V. Appraisal fee: contract price * three thousandths.

Next home:

① Deed tax: contract price * 3%

(2) Transaction fee: the contract price is * 2.5 ‰ (yes, it is a 2.5 ‰ contract, 1 ten thousand, and the transaction fee is 2500 yuan, which shall be paid by the buyer).

③ Stamp duty: contract price * five ten thousandths.

2. Transfer agreement of serviced apartment

The contents include the following:

1, the name and domicile of the party concerned;

2. Basic information of commercial housing;

3. Commercial housing sales methods;

4. Determination method, payment method and payment time of commercial housing price and total price;

5. Terms and date of delivery;

6, decoration, equipment standard commitment;

7, water supply, power supply, heating, gas, communications, roads, greening and other supporting infrastructure and public facilities delivery commitments and related rights and responsibilities;

8. Ownership of public supporting buildings;

9, the way to deal with the area difference;

10, handle matters related to property right registration;

1 1, dispute resolution method;

12, liability for breach of contract;

13. Other matters agreed by both parties.

3. Matters needing attention in the transfer of serviced apartments

(1) Identify the authenticity of information and verify the housing situation.

Detailed housing information must be contacted with the seller or intermediary company that released the information to learn more about the ownership and actual situation of the house.

② Choose a formal intermediary and be cautious when signing an entrustment contract.

It is necessary to carefully understand whether the intermediary agency has a business license and whether it has obtained a real estate brokerage enterprise registration certificate.

(3) Be alert to the contract between Yin and Yang, and safeguard their own rights and interests.

When handling the registration of real estate transfer, both parties shall pay the corresponding taxes and fees according to the policy. However, in order to avoid tax and conceal the real transaction price, the buyer or seller deliberately lowers the price in the sales contract submitted to the real estate registration department when handling the transfer registration of real estate, so as to achieve the purpose of paying less or no tax. However, the consequences of this approach are endless.