How to collect taxes when selling used car parking spaces at a loss to buy 65438+ 10,000?

Tax measures for used car parking spaces sold at a loss;

1. The parking space is non-residential, and the buyer has to pay a deed tax of 3% at the time of transfer. The transaction service fee is 5 yuan per square meter.

2. The seller shall pay business tax and surcharges (5.6% of the difference), personal income tax (20% of the difference), land value-added tax (30% of the difference), stamp duty (five ten thousandths of the total amount) and transaction service fee per square meter of 5 yuan.

Characteristics of taxation:

I. Mandatory:

The compulsion of taxation means that the state, as a social manager, relies on political power and political power to levy taxes by issuing laws or decrees. Social organizations and members who have the obligation to pay taxes must abide by the compulsory tax laws of the state. Within the scope of the national tax law, taxpayers must pay taxes according to law, otherwise they will be punished by law, which is the embodiment of the legal status of taxation. Mandatory features are embodied in two aspects:

1. The establishment of tax distribution relationship is mandatory, that is, the collection of taxes depends entirely on the political power owned by the state;

2. The process of tax collection is mandatory, that is, if there are tax violations, the state can punish them according to law.

Second, free:

The unpaid nature of taxation means that part of the income of social groups and social members is transferred to the state through taxation, and the state does not pay any remuneration or cost to taxpayers. The unpaid nature of tax revenue is related to the essence of income distribution by virtue of political power. Free is reflected in two aspects:

1. means that the relevant departments do not need to pay any remuneration directly to taxpayers after obtaining tax revenue;

2 refers to the tax revenue obtained by the relevant departments is no longer directly returned to taxpayers. Tax gratuity is the essence of tax, which reflects a unilateral transfer relationship between ownership and control of social products, rather than an equivalent exchange relationship. The unpaid nature of tax revenue is an important feature that distinguishes tax revenue from other forms of fiscal revenue.

Third, fixity:

The fixity of taxation means that taxation is levied according to the standards stipulated by national laws and regulations, that is, taxpayers, tax objects, tax items, tax rates, pricing methods and time limits. , are stipulated in advance by tax laws and regulations, have a relatively stable probation period, and are fixed continuous income. For the pre-defined levy standard, both taxpayers and taxpayers must abide by it. Unless the national laws and regulations are revised or adjusted, neither taxpayer nor taxpayer may violate or change this fixed proportion or amount and other system provisions.