In particular, judicial auction houses are included in the purchase restriction, which leads to many buyers who are not qualified to purchase houses losing the path of evading the purchase restriction policy again.
Recently, a group of law firms in Shanghai have accepted many cases.
On the registered company's purchase of real estate to avoid the purchase restriction policy
In business consultation, it is found that most consultants are often unable to accurately analyze and judge the advantages and disadvantages of buying a house because of lack of professional knowledge.
First, the advantages and disadvantages of buying and holding residential houses in the name of the company
I believe,
From the perspective of taxation alone, buying and holding residential houses in the name of a company has advantages and disadvantages, but the disadvantages outweigh the advantages.
1. From the tax point of view, the company's advantages in buying and holding houses.
First, the cost of buying a house can be depreciated, which leads to a decline in corporate income tax burden.
Second, if the company is a general taxpayer, obtaining a special VAT invoice when buying a house can deduct the VAT input tax, resulting in a decrease in the VAT payable by the company.
2. From the tax point of view, the disadvantages of companies buying and holding residential houses.
Companies that buy and hold residential houses cannot enjoy the preferential tax policies for natural persons to buy and hold houses. The specific analysis is as follows:
First, when buying a house, you can't enjoy the preferential policy of halving the deed tax for the first suite, according to
3%
Pay deed tax;
The second is to hold a preferential policy that individual housing cannot be exempted from property tax. During the holding period, you have to declare and pay property tax and urban land use tax every year according to law.
Third, when selling again, you can't enjoy the preferential policy of exempting land value-added tax from individual housing sales.
Thirty percent
Until/very
60%
Pay land value-added tax at an excessive progressive tax rate;
Fourth, when selling again, you can't enjoy the only tax-free preferential policy for individual housing sales, and the approved collection method for individual housing sales is not applicable, but it should be in accordance with
25%
The tax rate bears the enterprise income tax;
Fifth, when selling, you can't enjoy the preferential policy of five-year exemption from value-added tax for individuals selling ordinary houses, but you should follow the
5%
Value-added tax is paid according to the tax rate difference;
Sixth, when buying and selling, you can't enjoy the preferential policy of exempting stamp duty from individual buying and selling houses.
Five ten thousandths
Pay stamp duty at the tax rate.
Therefore, from the tax point of view, it is uneconomical to buy and hold houses in the name of companies.
Even if the property has increased in value, the tax paid by the value-added part.
Far higher than
Taxes that individuals need to pay.
Of course, from
Tax payment plan
From the point of view, it seems feasible to transfer real estate in disguise through equity transfer in the future.
But this kind of transaction,
Compared with asset transfer, it is more complicated, involving risk control, adjustment, contingent liabilities and other issues. , generally need professional intervention.
Second, the advantages and disadvantages of buying and holding non-residential houses in the name of the company
From the perspective of tax policy, compared with individuals buying and holding non-residential houses, companies have three advantages, which are analyzed as follows.
：
First, the company can accrue depreciation when buying a house, deduct the cost and deduct the input tax of value-added tax, which is meaningless to individuals;
Second, because the company's pre-tax profit can make up for the loss, the corporate income tax burden is often lower than the personal income tax involved when individuals hold the property for sale;
Third, when the company sells real estate in the future, it can choose the form of equity transfer for tax planning.
therefore
After a lot of analysis,
From the tax point of view, it is superior for companies to buy and hold non-residential houses.
This article was originally written by Yang Zhen, a lawyer of Shanghai Yipai Law Firm.
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