What is the particularity of the company buying a house?
1. Companies are divided into companies registered in China and companies registered abroad. Companies registered in China are not restricted in the type and quantity of houses they buy. Companies registered abroad cannot buy houses in Shanghai. If they have an office in Shanghai, they can buy a non-residential house in the name of the office.
2. The company can't buy commercial loans, but can only apply for mortgage after the real estate license is issued. The service life and interest rate are different from those of commercial loans;
3. The large amount of tax paid by the company to buy a house is 3% deed tax, and other handling fees are not high, but there is one thing that is different from that of individual purchases: the property tax is paid according to the purchase price of * 1.2%*0.8* year (it will be paid every year thereafter, and if it is not paid, it is required to be paid at the time of sale);
4. The house of company property rights can be transferred by means of equity transfer, without going through the trading center, but this is only the change of equity and actual controller. The most suitable transaction is that there are no other properties and assets under the company name, otherwise it is unrealistic;
5. If the company's property right house wants to be changed into a personal name, it must be sold and registered from the trading center;
6. The real estate purchased in the name of the company is the company's assets and used by all shareholders of the company. The disposal of assets requires the consent and authorization of all shareholders or the resolution of the board of directors.
What tax does the company pay for buying a house in name?
1, deed tax. Whether you are the oldest house, a very cheap house or a luxury house, it will be levied according to the deed tax of 3%. The stamp duty is 0.5 ‰ of the registered price, and the transaction fee is 3 yuan. Except the deed tax is levied at 3%, there is little difference between others and individuals buying real estate.
2. Holding tax. There are two situations when a company holds real estate. The first one is that if it is profitable, it will be paid according to some taxes, rental fees and management fees of the leased office every month, which is 10.22 of the monthly rent. Vacant property is currently subject to property tax, and your registration price is100× 7 %×1.2% ÷12 months. Generally speaking, the annual property tax is 0.84% of the registered price. At present, vacancy tax seems to be much higher than personal property tax. However, if the government imposes a property tax on personal property in the future, online. However, there is a remark that the company will be exempt from the property tax of vacant property within three years after purchasing the first-hand house.
3. Land value-added tax. When transferring (selling) the property under the company name, you have to pay an extra land value-added tax than the individual holding the property. For example, if I buy a house for 654.38+00,000 yuan and sell it for 2 million yuan, he has to pay 30-60% of the difference, and the others are actually similar to individuals.
Some people think that companies will pay too much land value-added tax if they hold real estate. One thing to mention is that in the process of holding real estate, the registered price can be depreciated by 5% every year, that is, 6,543,800 yuan can be depreciated by 50,000 yuan every year. In addition, the cost of decorating the property can be deducted as a deduction in the land value-added tax, but in general, the decoration cost cannot exceed 654.38+00%-20% of the registered price. The operation of this company may rise to some accounting knowledge, and how to do it requires some professional accountants to assist you in doing the real estate held by this company.
Taxes and fees for property right registration under the name of the company:
Deed tax 4%;
(two) the housing maintenance fund deposit standard is:
Brick-concrete structure residence -49 yuan/m2
Residential building without elevator frame structure -55 yuan/m2
14 floor and below (including 14 floor) residential building with elevator frame structure 6 1 yuan /m2.
/KLOC-Residential building with elevator frame structure with 0/5th floor or above (including15th floor) 73 yuan/m2.
(3) transaction costs. The charging standard is as follows: residential 3 yuan/square meter; Non-residential 1 1 yuan/square meter.
(4) Housing registration fee. The charging standards are as follows: residential 80 yuan/set; Non-residential 550 yuan/piece.
(5) Stamp duty on license. The charging standard is as follows: 5 yuan/Ben.
(6) production cost. The charging standard is as follows: 10 yuan/Ben.
Property transfer tax under the name of the company:
Taxes payable when the company's real estate is transferred to individuals:
1. Transfer registration fee: 80 yuan for ordinary second-hand house.
2. Service fee for transaction procedures: residential 6 yuan/m2 (3 yuan/m2 for housing reform, affordable housing and anjufang); Non-residential 10 yuan/m2.
3. Second-hand house transfer fees: 50 yuan/box.
4. The deed tax is 4%;
5. Individual tax is generally borne by the transferor. If the transferor is a unit, then there is no tax on the sale of second-hand houses by the unit;
6. Except for tax exemption, when the transaction is transferred, regardless of whether it is over two years, the business tax will be levied according to the difference of 5.7% thereafter;
7. Although individual tax and business tax were reduced, land value-added tax was increased. The current withholding rate of land value-added tax in Wuhan is 5%.
8. Land income from the transfer of second-hand houses (received): it is collected when the housing reform houses, affordable housing houses and housing projects are sold and transferred, and calculated at 2% of the normal transaction price of houses. To be borne by the seller.
Benefits of buying a house in the name of a company
1. If an individual purchases a property less than five years old and transfers it, he needs to pay 5.6% business tax and surcharges. However, if there is no price difference in the property held by the company, even if you buy a 2 million house today, if I sell it for 2 million tomorrow, you don't have to pay this business tax. You can buy it today and sell it tomorrow. Land value-added tax enterprise income tax because he has no profit, no money and no need to pay, which requires some financial knowledge. So when the company chooses to buy real estate, try to choose the transaction price to transfer it, that is, when you buy it, you can tell the other party that I want to transfer the transaction price and I will help you pay more taxes. When the house is transferred, there will be a high price difference and a high tax.
2. Although some newly established companies can't get bank loans for the time being when they buy real estate, they can find some guarantee companies to pay the full amount for some houses transferred by Red Capital, and then mortgage the real estate to the bank to get some operating loans, which can generally reach 70% of the value of the real estate. Industrial companies can get loans at 10 and1last year. In the country, the policy support for small and medium-sized enterprises is very strong, not only small and medium-sized enterprises, but also small and medium-sized enterprises. If it is a corporate loan with good commercial credit, it will be easier to obtain than a personal loan in the next 3-5 years. If the loan is tightened again in the future, the bank will not lend money, and it may be easier to get a bank loan by taking some company property as collateral than taking some personal property as collateral.
3. If there is only one property under the company's name and no other business is going on, for example, my company bought a house with a price of 654.38+0 million, and ten years later, the house rose to 654.38+0 million, which is quite different. What if I want to buy this house again? I can transfer the equity of this company, and only need to pay a little equity transfer tax for the sale of equity, thus avoiding some taxes on the transfer of this property with a large price difference, and land value-added tax and enterprise income tax can be avoided.
The difference between individuals and companies buying office buildings
First of all, individuals or companies buy office buildings, and there is basically no difference in related taxes and fees. When the company sells the office building, it can reduce the tax payment (using the company's tax refund policy). There are differences in notarization between overseas and domestic individuals or companies, and overseas companies or individuals have to spend an extra notarization fee.
Secondly, individuals or companies need to provide different materials to buy and sell office buildings, and individuals only need identity documents; The materials to be provided by the company include: resolutions of the board of directors, articles of association, identity certificate of legal representative, power of attorney, etc.
Finally, it is not easy for companies to buy office buildings and apply for loans. Banks generally don't approve the company's loan to buy a house, but after the company buys a house and completes the property certificate, it can go through the mortgage formalities and raise funds.