How to calculate the property tax of the company?

Hello, the tax calculation for the sale of company property rights is as follows:

1. VAT

Provide invoice (transaction price ÷( 1+5%)- manual fee) ×5.6%

Transaction price without invoice ÷( 1+5%)×5.6%

2. Land value-added tax

Invoice transaction price ÷( 1+5%)- ticket price paid by hand (plus 5% every year)-related taxes × applicable tax rate.

The applicable tax rate is calculated according to the four-level progressive formula of land value-added tax:

Value-added: transaction price ÷( 1+5%)- hand-paid fare (plus 5% every year)-related taxes and fees.

Deduction: the fare paid by hand (plus 5 per year)+relevant taxes and fees.

Value-added amount ÷ Deduction item = percentage

If the value-added amount does not exceed 50% of the amount deducted, the value-added amount ×30%= tax.

The value-added amount shall not exceed 50% of the amount of deducted items and 100%: value-added amount ×40%- deducted items ×5%= tax.

Value-added amount shall not exceed 65,438+000% and 200% of the deducted project amount: value-added amount ×50%- deducted project × 65,438+05% = tax.

If the value-added exceeds 200% of the amount of deducted items, the value-added amount ×60%- deductible items ×35%= tax.

Transaction price without invoice ÷( 1+5%)×5%

Note: Relevant taxes and fees include 1. Land transfer fee for this transaction. Land deed tax. Reset the cost price. VAT surcharge. Stamp duty. House deed tax payment certificate (original certificate is required).

3. Deed tax refers to ordinary commercial housing.

4. Transaction price of stamp duty ×0.05%

Note: If the first-hand house purchase invoice and deed tax payment certificate cannot be provided, you can provide 1, the effective court judgment or ruling (the first-hand house is paid off in kind), the appraisal report on the replacement of the old house with new depreciation (the replacement cost report does not include the land transfer fee, and the appraisal report of the appraisal institution must be audited by the tax department) or the completion acceptance certificate of the planning department.