How to calculate the tax for commercial and residential dual-use houses?

Commercial and residential dual-use housing refers to a new type of housing that can be used for both living and office registration. It has the advantages of adapting to the development policies and trends of first-tier cities and adapting to the life and entrepreneurial development of young people. Then the question comes, how to calculate the tax for commercial dual-use houses and how much tax to pay for selling second-hand commercial and residential dual-use houses. Let me give you an answer.

How to calculate taxes and fees for commercial and residential houses

1. Commercial-residential dual-use house, as the name implies, can be used for both living and business office. The real estate license is registered as residential or commercial. The residential service life is 70 years, and the commercial or comprehensive service life is 40 years. The calculation of taxes and fees is generally based on shops.

2. Business tax and surcharges: the tax rate is 5.55% of the difference.

3. Land value-added tax: calculate and pay taxes and fees progressively according to the difference ratio;

(1) The tax rate is 30% for the part whose added value does not exceed 50% of the deducted project amount;

(2) If the value-added amount exceeds 50% of the deducted project amount, the tax rate for the part that does not exceed 100% of the deducted project amount is 40%;

(3) If the value-added amount exceeds 100% of the deducted project amount, the tax rate shall be 50% if it does not exceed 200% of the deducted project amount;

(4) The tax rate is 60% for the part whose value-added exceeds 200% of the project deduction.

4. Personal income tax: the tax rate is 20% of net income.

How much tax does it cost to sell a second-hand commercial and residential building?

1. Transaction costs: paid by both parties, 3 yuan/m2 part of the house; 5 yuan for non-residential part /m2.

2. Surveying and mapping fees: 200 yuan with an area of less than 75 square meters, 300 yuan with an area of more than 75 square meters to 144 square meters, and 400 yuan with an area of 144 square meters.

3. Deed tax: paid by the buyer, with the benchmark tax rate of 3%. If it is an ordinary house with an area of less than 90 square meters and the first suite, it shall be paid at 1% of the total transaction amount; if it is an ordinary house with an area of more than 90 square meters and the first suite, it shall be paid at 1.5% of the total transaction amount.

4. Personal income tax: 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions. If the issuance date is over five years and it is the only house, it can be exempted, but if it is a second suite, it will be charged in full.

5. Business tax: paid by the seller, with the tax rate of 5.55%. Business tax shall be levied in full on non-ordinary houses with a release date of less than 5 years; For non-ordinary houses with a date of issue of more than 5 years or ordinary houses with a date of issue of less than 5 years, business tax shall be levied according to the difference between the two transactions; Ordinary houses with a date of issue of more than 5 years are exempt from business tax.

6. Stamp duty: 50% for the buyer and 50% for the seller, and the tax rate is 1%. However, since 2009, it has been temporarily exempted.

7. Handling fee: residential 6 yuan/m2 * actual surveyed area, non-residential 10 yuan/m2 * actual surveyed area.

8. The registration fee is the production fee: 80 yuan, and the title certificate: 20 yuan.

Due to the particularity of commercial and residential dual-use houses, the calculation of taxes and fees is more complicated. When buying and selling, everyone should understand the calculation method of taxes and fees, which can avoid a lot of trouble.

(The above answers were published on 20 17-02-07. Please refer to the actual purchase policy. )

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