How much tax is paid on a second-hand parking space worth 150,000 yuan?
1 Answers
The transaction of a second-hand parking space belongs to non-residential transactions. The buyer needs to pay a 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. The stamp duty is levied at 0.05% of the transaction price for both the buyer and the seller. The following are two scenarios regarding the taxes paid by the seller: 1. The seller provides the original purchase invoice: Business tax and surcharges: levied at 5.6% of the difference between the transfer income and the purchase price; Personal income tax: levied at 20% of the difference in transfer income; Land value-added tax: levied at 30%-60% of the price difference (four-tier progressive tax rate). 2. The seller does not provide the original purchase invoice: Business tax and surcharges: levied at 5.6% of the full transfer income; Personal income tax: levied at 2% of the assessed transfer income; Land value-added tax: levied at 5% of the assessed transfer income.