Buying and selling houses with company property rights must pay six taxes: property tax, land use tax, deed tax, business tax, land value-added tax and stamp duty. It should be noted that property tax and land use tax must be settled when the company's property rights are listed. Details are as follows:
1. Houses owned by the company need to pay taxes below property tax and land use tax before they can be listed and traded:
1. Property tax payment standard: 70% of the purchase price1.2%/year.
2. Land use tax payment standard: housing area * land grade standard fee/year.
Among them, the property tax and land use tax need to be declared by the company at the company's tax office every year. If it is not paid annually, it is required to pay liquidated damages every year, with a daily interest of five ten thousandths. If the company has never paid property tax and land use tax since the purchase of the house, then the house can only be listed and traded after the tax is paid and the corresponding liquidated damages are paid.
Two. During the transaction, the following taxes and fees shall also be paid:
1. Buyer's taxes and fees (in three cases), as follows:
Deed tax: individual purchase of company property: declared price *( 1%-3%)
Personal purchase of company property rights business: declared price *3%, stamp duty = five ten thousandths of declared price.
Companies buy companies: 3% of the declared price, stamp duty = five ten thousandths of the declared price.
2. The seller's taxes and fees
If the seller has the original purchase invoice and deed tax ticket:
A. VAT = (declared price-original value) * 5.6%; ?
B. Stamp duty = declared price * five ten thousandths; ?
C. Land value-added tax = 30%-60% of the difference (declared price-original purchase price); ?
Without providing invoices and deed tax tickets, the landlord must evaluate the company's real estate assessment, use the replacement evaluation method, and then pay the relevant taxes at the tax office with the evaluation report.
The property tax and land use tax need to be settled before the transaction of the company's property right house, and then the tax is calculated according to the above calculation method. The above is for your reference.