What taxes and fees should I pay for buying a court auction shop, and how much should I charge?

The buyer can apply for unilateral judicial transfer to the real estate trading center with the original personal ID card, auction confirmation, court auction ruling and notice of assistance in execution. The specific procedures shall be subject to the regulations of the local real estate trading center.

The algorithm of transfer tax is:

Seller's tax:

1, personal income tax: (auction transaction price-original price) *20%.

2. VAT: (auction transaction price-original price) *5.5%.

3. Land value-added tax: (auction transaction price-original price) *30% to 60%. (Note: the tax rate at this point is progressive at four levels, and the higher the price difference, the higher the tax rate, with the tax rates of 30%, 40%, 50% and 60% respectively).

Extended data:

Transfer fee:

(1) deed tax; Pay1%for the first purchase of a house below 90 square meters; 90- 140m2 shall be paid at 0.5% of the house price of 65438+; /kloc-3% of the house price for more than 0/40 m2 (3% for the second suite);

(2) Business tax: the property right of the house shall be exempted for five years, and 5.8% of the house price shall be paid for less than five years. To be borne by the seller;

(3) Land value-added tax; The property right of the house shall be exempted for five years. If it is less than five years, it shall be paid in advance according to the house price 1%, and calculated according to the progressive tax rate of excess rate, with more refunds and less subsidies. To be borne by the seller;

(4) Income tax: the property right of the house is exempted for five years, and if it is less than five years, it shall be paid at 1% of the house price or 20% of the difference between the original value and the present value of the house. (The original value of the house is generally calculated according to the last deed tax) borne by the seller;

(5) House transaction fee: paid by both parties according to the construction area of 6 yuan/m2.

Baidu encyclopedia-taxes and fees for second-hand housing transactions