Tax is calculated according to the stamp duty of real estate. Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning the Implementation of Real Estate Stamp Duty (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement [20 10]No. 162) takes the real estate stamp duty as the tax basis and calculates the tax according to the amount agreed in the franchise contract. According to the relevant provisions of the Real Estate Tax Law, if the price agreed in the real estate sales contract exceeds 6.5438+million yuan, the real estate stamp duty of 654.38+00% shall be paid for the excess.