The real estate tax is paid each year for real estate belonging to an enterprise, and the actual tax is: 70 per cent x 1. 2 per cent of the original property value per year. Throughout the course of concrete steps, companies with different geographical locations (e. G., high-technology enterprises, clean-up enterprises, etc.) will receive a three-year exemption from real estate taxes。
Income tax and additional. (b) at 5. 6 per cent (untaxed income - current value of untaxed purchases);
2. Land proliferation. (a) at the (transmitting of proceeds-net of the new project level) x the level iv progressive rate of excess rate; or at the approval of the tax office at 5 per cent of the volume price;

3. Contract stamp duty. Based on transaction price x 0. 05 per cent。
In addition to this, the sale of real estate belonging to an enterprise is subject to income tax, which at this stage is usually levied on the basis of the personal gain x 25 per cent. Generally, income tax is paid in advance on a quarterly basis and is paid in full in the end of the year。
Taxes to be paid for property transfer

(1) tax on property deeds for the transfer of property; 1 per cent for the first purchase of a flat for 90 square metres; 1. 5 per cent for the price of a house for 90-140 square metres; and 3 per cent for a buyer for more than 140 square metres (less 3 per cent for a second flat);
(2) real estate transfer value added tax (vat): home ownership is exempt from taxation for five years and pays 5. 8 per cent of the house price for not more than five years. Vendors bear it;
(3) increases in the number of home-occupiers; exemption from tax for up to five years, 1 per cent of the house price not exceeding five years, calculated on the basis of the progressive rate of excess rates. Vendors bear it;
(4) real estate transfer enterprise income tax: home ownership is taxed for five years and paid at 1 per cent of the house price or at 20 per cent of the original fixed asset value of the house - the discount rate. (a) the original value of the fixed assets of the house is generally measured by the tax on the payment of the road property tax);

(5) cost of housing transfer services: paid each other on the basis of the total building space of $6/m2;
(6) housing rights assessment fee: $80. Buyer's share;
(7) home security costs: 0. 5 per cent, as assessed。




