How to calculate shop deed tax
Recently, the calculation method of shop deed tax has become a hot topic of concern to many investors and shop buyers. With the fluctuations in the real estate market and policy adjustments, it is crucial for home buyers to understand the specific calculation method of shop deed tax. This article will introduce in detail the calculation method of shop deed tax and provide structured data to help you quickly grasp key information.
1. What is shop deed tax?

Shop deed tax refers to a tax paid to the government based on a certain percentage of the house transaction price when purchasing a shop. The tax rate and calculation method of deed tax vary by region and policy, so be sure to understand the specific local regulations before purchasing a shop.
2. Calculation method of shop deed tax
The calculation of shop deed tax is mainly based on the transaction price of the house and the local tax rate. The following is the basic calculation formula for shop deed tax:
| Project | Description |
|---|---|
| transaction price | The actual transaction price or estimated price of the store |
| tax rate | Deed tax rate stipulated according to local policies (usually 3%-5%) |
| Deed tax amount | Transaction price × tax rate |
3. Shop deed tax rates in different regions
The rates of shop deed tax vary from region to region. The following is a reference for shop deed tax rates in some cities:
| city | Shop deed tax rate |
|---|---|
| Beijing | 3% |
| Shanghai | 3% |
| Guangzhou | 3% |
| Shenzhen | 3% |
| Chengdu | 4% |
| Chongqing | 5% |
4. Preferential policies for shop deed tax
In some cases, shop deeds can enjoy certain preferential policies. For example:
| policy type | Description |
|---|---|
| First suite offer | Some cities provide tax exemptions for first-time shop buyers |
| Discounts for small and micro enterprises | Small and micro enterprises may enjoy preferential tax rates when purchasing shops |
| Special area offers | Deed tax exemptions may be available in specific areas designated by the government |
5. How to calculate the shop deed tax?
Suppose you purchase a shop in Chengdu with a transaction price of 2 million yuan and the local deed tax rate is 4%. Then, the amount of deed tax you need to pay is:
| transaction price | tax rate | Deed tax amount |
|---|---|---|
| 2 million yuan | 4% | 80,000 yuan |
6. Process of paying shop deed tax
The process of paying shop deed tax usually includes the following steps:
| steps | Description |
|---|---|
| 1. Sign a house purchase contract | Sign a formal shop sales contract with the seller |
| 2. Evaluate the price of the house | Evaluate the market value of the shop by a professional agency |
| 3. Calculate deed tax | Calculate the deed tax payable based on the assessed price and tax rate |
| 4. Pay taxes | Go to the tax bureau or pay deed tax through online channels |
| 5. Handle property rights registration | Apply for shop property registration with tax payment certificate |
7. Precautions
1.Verify tax rate: Deed tax rates may be different in different cities, so be sure to check local policies.
2.Evaluate price: Some cities use the assessed price as the basis for tax calculation, which may be higher or lower than the actual transaction price.
3.Preferential policies: Keep abreast of whether there are local deed tax exemption policies to reduce the cost of purchasing a house.
4.Tax payment time limit: Deed tax payment usually needs to be completed within 30 days after signing the contract. Late payment fees may be incurred if it is overdue.
8. Summary
The calculation of shop deed tax involves transaction price, local tax rate and possible preferential policies. Home buyers should understand relevant regulations in advance and accurately calculate tax costs. Through the structured data and detailed explanations provided in this article, we hope to help you clearly understand the calculation method of shop deed tax and provide a reference for shop investment decisions.
If you need to know more about the deed tax policy of a specific city, it is recommended to consult the local housing authority or professional tax agency.
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