What tax does Beijing company pay for buying a house?
What tax does Beijing company pay for buying a house? 1. Buying a house in the name of the company requires tax, and there are many tax items to be paid, and the calculation is more complicated. Second, not all companies can become major buyers in Beijing. Buyers should take the company as the main body of purchase, carefully verify the business license and other supporting materials, and confirm whether it conforms to Beijing's purchase policy. Chinese mainland companies buying houses in Beijing are not restricted except for individual proprietorships, individual industrial and commercial households and foreign enterprises (except those with branches in Beijing). However, foreign companies buying houses in Beijing is not unlimited. According to the regulations, foreign companies can only buy a set of non-residential commercial housing in Chinese mainland, where the company is registered. 3. To buy a house in the name of the company, the information that the purchaser needs to prepare: 1, a copy of the business license; 2. A copy of the tax registration certificate; 3. A copy of the organization code; 4. Official seal of the company; 5. ID card of the legal representative; 6. The agent's ID card; 7. Power of attorney. Among them, we should pay special attention to the authorization authority and entrustment period in the authorization document, and confirm that we have the right to sign the contract, and the contract should be stamped with the official seal of the company. Four. Taxes to be paid for buying a house in the name of the company 1. Deed tax: Deed tax is a kind of property tax levied on the real estate whose property rights have changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange. The deed tax is subject to the range tax rate of 3% ~ 5%. The implementation of the range tax rate takes into account the fact that China's economic development is unbalanced and the economic differences between regions are quite large. Therefore, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government can decide the tax rate within the range of 3% ~ 5% according to the actual situation in their respective regions. 2. Stamp duty: Stamp duty on real estate refers to a tax levied on units and individuals who have signed or received real estate certificates due to real estate sales and changes and transfers of real estate property rights. There are two tax rates for real estate stamp duty: the first is the proportional tax rate, which is 0.05% for real estate property right transfer documents, 1% for house lease contracts and 0.03% for house sales contracts; The second is the fixed tax rate, which is applicable to the real estate title certificate, including the house title certificate and the land use certificate. The tax rate is per 5 yuan. 3. Land use tax: Land use tax refers to a tax levied by the tax authorities where the land is located according to the actual area of land occupied by units and individuals who use the land in cities, counties, towns and industrial and mining areas. Because land use tax is only levied in cities above the county level, it is also called urban land use tax. Urban land use tax shall be paid in accordance with the actual land area used and the unit tax stipulated by tax laws and regulations. The calculation formula is as follows: payable urban land use tax amount = actual occupied area of taxable land × applicable unit tax amount; generally, the annual tax amount per square meter is specified, for big cities 1.5 yuan to 30 yuan; Medium-sized cities 1.2 yuan to 24 yuan; Small city 0.9 yuan to 18 yuan; County, towns, industrial and mining areas from 0.6 yuan to 12 yuan. "。 Property tax, vehicle and vessel use tax and urban land use tax are levied annually and paid in installments. 4. Property tax: Property tax is a kind of property tax levied on the property owner according to the taxable residual value or rental income of the house. There are two standards for property tax collection: (1) ad valorem, and the tax basis is the residual value after deducting 10%-30% from the original value of the property; (2) If rent is levied (i.e. real estate is leased), the tax basis shall be the rental income of real estate. The specific reduction range of ad valorem 10%-30% shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%. Property tax rate adopts proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is1.2%; If assessed according to the rental income of real estate, the annual tax rate is 12%. Buying a house in the name of a company has to pay a lot of taxes, and the calculation is more complicated. It is suggested that buyers should know the details of the tax administration department where the house is located before buying a house in the name of the company. In fact, you can also buy it in your own name, which can avoid paying some taxes and save a sum of money.