How to calculate taxes on commercial and residential properties
In recent years, commercial housing has become the choice of many investors because of its characteristics of both commercial and residential functions. However, the calculation of taxes on commercial and residential properties is relatively complex and involves multiple taxes such as deed tax, value-added tax, and personal income tax. This article will combine the hot topics and hot content on the Internet in the past 10 days to provide you with a detailed analysis of the tax calculation method for commercial and residential properties, and provide structured data for reference.
1. Main taxes in commercial and housing transactions
The taxes involved in commercial and housing transactions mainly include deed tax, value-added tax, personal income tax, land value-added tax, etc. The following is the specific calculation method for each tax type:
| tax type | tax rate | Calculate base | Remarks |
|---|---|---|---|
| Deed tax | 3%-5% | Transaction price or appraisal price | Tax rates may vary from place to place |
| value added tax | 5.6% | value-added part | Exemption for 2 years or more |
| personal income tax | 20% | The difference | Deductions can be made by providing proof of original value |
| land value added tax | 30%-60% | Value added | Progressive tax rate based on value added |
2. Examples of calculation of commercial and housing taxes
Assume that the purchase price of a commercial house is 1 million yuan, the sale price is 1.5 million yuan, the holding period is 3 years, and the original value certificates are complete. The following is the specific calculation of taxes and fees:
| tax type | Calculation method | Amount (10,000 yuan) |
|---|---|---|
| Deed tax | 1.5 million × 3% | 4.5 |
| value added tax | Exemption (over 2 years) | 0 |
| personal income tax | (1.5 million - 1 million) × 20% | 10 |
| land value added tax | Calculated progressively based on value added | about 15 |
| total | - | 29.5 |
3. Preferential policies for commercial and housing taxes and fees
In recent years, some cities have introduced preferential policies for commercial and housing transactions, such as:
1.VAT exemption: Commercial and residential properties held for more than 2 years are exempt from VAT.
2.Personal income tax deduction: If a complete certificate of original value is provided, personal income tax can be calculated at 20% of the difference, otherwise it will be assessed and levied at 1%-3% of the transaction price.
3.Land value-added tax exemption: In some areas, land value-added tax for commercial and residential properties is assessed and levied, and the tax rate may be lower than the progressive tax rate.
4. Things to note when calculating commercial and housing taxes
1.Appraisal price and transaction price: The tax calculation in some areas is based on the assessed price, which may be different from the actual transaction price.
2.Holding time: The length of holding time directly affects the reduction and exemption of VAT and personal income tax.
3.Local policy differences: Different cities may have large differences in tax policies for commercial and residential properties, so you need to consult the local tax department.
5. Summary
The calculation of taxes for commercial and residential properties involves multiple tax categories and is greatly affected by local policies. Before buying or selling commercial housing, investors should fully understand the relevant tax policies and plan their funds reasonably. The structured data provided in this article is for reference only. The specific tax amount shall be subject to the approval of the tax department.
Through the above analysis, I hope it can help you better understand the tax calculation method for commercial and residential properties and provide a reference for your investment decisions.
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