What tax does an individual have to pay to buy a garage?

Taxes and fees to be paid for purchasing the garage separately:

1. If the garage is Grade I, deed tax and stamp duty shall be paid;

2. If the garage is second-hand, involving a lot of taxes, the seller's taxes include value-added tax and surcharges, land value-added tax, personal (enterprise) income tax and stamp duty, and the buyer's taxes include deed tax and stamp duty.

Among them, garage transactions are calculated according to commercial expenses:

seller

1. Personal income tax 3%

2. Transaction cost 1%

3. The contract stamp duty is 0.5‰

4. Land value-added tax 6%

5. Business tax 5.6% (difference)

buyer

1. Deed tax 3%

2. Transaction cost 1%

3. The contract stamp duty is 0.5‰

4. Transfer registration fee 550 yuan/household

5. The production cost is 103.8 yuan/household.

6. Assessment fee 3-5%

Extended data:

Specific details:

1. The standard for purchasing parking spaces and special maintenance funds for property is 105 yuan/square meter.

2. When handling the title certificate, the deed tax and stamp duty of 5/10000 will be charged at 3% of the total parking space price.

3. Before handling the parking space title certificate, it is necessary to conduct a book search to check the housing and parking space of the buyer's family. Cost 40 yuan/time.

The taxes and fees to be paid for purchasing used car parking spaces are as follows:

Used car parking is a non-residential transaction, and the buyer needs to pay 3% deed tax and stamp duty. The seller needs to pay business tax and surcharges, personal income tax, land value-added tax and stamp duty.

Here, the seller pays taxes in two ways:

1. The seller shall provide the original purchase invoice. Business tax and surcharge: after deducting the purchase price from the transfer income, it will be levied at 5.6% of the difference; Personal income tax: 20% of the difference from the transfer; Land value-added tax: the difference is 30%-60% (four-level progressive tax rate).

2. The seller failed to provide the original purchase invoice. Business tax and surcharges: 5.6% of the total transfer income; Personal income tax: 2% based on the transfer income; Land value-added tax: 5% based on transfer income. Stamp duty: 0.5 ‰ of the transaction price is levied by the buyer and the seller respectively. ?

References:

Baidu encyclopedia-tax payment