How to calculate transfer fees for commercial stores
Commercial store transfer is an important step that buyers and sellers must face in the transaction process, and the calculation of transfer fees is directly related to transaction costs. This article will introduce in detail the composition, calculation method and precautions of commercial store transfer fees to help you better plan your transaction budget.
1. Composition of commercial store transfer fees
Commercial store transfer fees mainly include the following types of fees:
| Fee type | Description | Charger |
|---|---|---|
| Deed tax | Calculated based on the transaction price or appraisal price, the tax rate is usually 3%-5% | tax department |
| value added tax | If the seller holds the property for less than 2 years, he or she must pay 5.6% VAT. | tax department |
| personal income tax | levied at 20% of the difference or 1%-3% of the total amount | tax department |
| land value added tax | A progressive tax rate of 30%-60% is adopted based on the value-added amount. | tax department |
| registration fee | Fixed fee, usually $550 | Housing management department |
| Appraisal fee | 0.1%-0.5% of the appraised price | Assessment agency |
2. Specific calculation of commercial store transfer fees
Taking a commercial store with a transaction price of 2 million yuan as an example, calculate various transfer fees:
| Expense items | Calculation method | Amount (yuan) |
|---|---|---|
| Deed tax | 2 million×4% | 80,000 |
| VAT (over 2 years) | exempt from tax | 0 |
| personal income tax | 2 million×1.5% | 30,000 |
| land value added tax | 2 million×5% | 10,000 |
| registration fee | fixed fee | 550 |
| Appraisal fee | 2 million × 0.3% | 6,000 |
| total | - | 126,550 |
3. Key factors affecting transfer fees
1.Holding period: The holding time of a house directly affects the collection of value-added tax, and it can be exempted after 2 years.
2.The difference between the original value and the present value: The calculation of personal income tax and land value-added tax is closely related to the difference.
3.local policy: Tax rates and preferential policies may differ in different cities.
4.Appraisal value: Some taxes are calculated based on the assessed price, not the actual transaction price.
4. Legal ways to reduce transfer fees
1.Take advantage of tax incentives wisely: Pay attention to local tax exemption policies, such as preferential treatment for small and micro enterprises.
2.Adjust transaction price: Reduce the contract price within a reasonable range, but pay attention to the tax bureau’s assessment standards.
3.Choose the right trading moment: VAT can be avoided by trading after holding for 2 years.
4.Professional tax planning: Consult a tax accountant to legally optimize the tax structure.
5. Things to note during the transfer process
1.Prepare materials in advance: Including property ownership certificate, identity certificate, sales contract, etc.
2.Verify tax standards: Consult the local tax and housing authorities for the latest policies before making a transaction.
3.Fund preparation: Transfer fees usually need to be paid in one lump sum when handling.
4.Professional assistance: It is recommended to entrust a professional agency or lawyer to handle the matter to avoid missing important links.
There are many types of fees involved in commercial store transfers, and the calculation methods are complex. It is recommended that buyers and sellers fully understand the relevant tax policies and make financial plans before the transaction. Through reasonable planning, transaction costs can be effectively reduced and transactions can be ensured to proceed smoothly.
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