How does the agency calculate taxes?
In the process of real estate transactions or leasing, the calculation of intermediary fees often involves tax issues, and many consumers have questions about the specific algorithm. 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 calculation method of intermediary taxes and provide structured data reference.
1. Basic composition of intermediary service fees
Intermediary service fees usually include two parts: basic service fees and taxes. The following are common intermediary service fee calculation ratios:
| Service type | Basic service fee ratio | Tax type |
|---|---|---|
| real estate sale | 1%-2% (total house price) | Value added tax, additional tax |
| house rental | 0.5-1 month rent | VAT, personal income tax |
| Other intermediary services | Negotiate pricing | value added tax |
2. Specific calculation method of taxes and fees
Intermediaries are required to pay relevant taxes and fees in accordance with national regulations, and these costs may be passed on to consumers. The following are the main tax calculation methods:
| tax type | Tax calculation basis | tax rate | Calculation formula |
|---|---|---|---|
| value added tax | Intermediary service fee | 6% (3% for small-scale taxpayers) | Service fee × tax rate |
| urban maintenance and construction tax | VAT amount | 7%/5%/1% (by region) | VAT × tax rate |
| Education fee surcharge | VAT amount | 3% | Value-added tax × 3% |
| personal income tax | Commission income (individual intermediary) | excess progressive tax rate | Income × tax rate – quick deduction |
3. Calculation of actual cases
Assume that a real estate transaction agency charges 1% service fee (total price 3 million), the tax calculation results are as follows:
| Project | Calculation process | Amount |
|---|---|---|
| Basic service fee | 3 million × 1% | 30,000 yuan |
| Value added tax (general taxpayer) | 30,000×6% | 1800 yuan |
| Urban construction tax (urban area) | 1800×7% | 126 yuan |
| Education fee surcharge | 1800×3% | 54 yuan |
| total taxes | 1800+126+54 | 1980 yuan |
4. Precautions
1.Subject responsible for taxes and fees: It is necessary to clearly stipulate in the contract which party will bear the tax. Usually the intermediary will include this cost into the total service fee.
2.Invoice request: Consumers should ask the intermediary to issue a formal invoice, and the invoice amount should include service fees and taxes.
3.Regional differences: Different regions may implement different preferential tax policies. For example, small-scale taxpayers with a monthly income of less than 100,000 are exempt from VAT.
4.Latest policy: The value-added tax reduction and exemption policy for small-scale taxpayers in 2023 will be extended to the end of 2027, and taxable sales income subject to a 3% tax rate will be taxed at a reduced rate of 1%.
5. Consumer rights protection suggestions
1. Understand the local intermediary service charging standards in advance. You can check the registration price through the official website of the housing and construction department.
2. Ask the intermediary to provide a detailed list of fees. You can complain to 12315 for unreasonable fees.
3. Verify the qualifications of intermediaries through the "National Enterprise Credit Information Publicity System".
4. Recently, many places have issued new regulations that clearly prohibit intermediaries from passing on taxes and fees. Consumers can pay attention to the latest local policies.
Through the above structured data analysis, I believe you have a clearer understanding of intermediary tax calculation. It is recommended to calculate the costs before the transaction to avoid disputes over tax issues.
check the details
check the details
en
