Enterprises set up subsidiaries with real estate investment. How to calculate the property tax?

If an enterprise invests in real estate to set up a subsidiary, and the purchase price of the house is 6.5438+million, the appraised price is 6.5438+0.5 million, but the share capital confirmed by the investor is 6.5438+million, and 5 million is recorded in the capital reserve. Then, when calculating the real estate tax, is the real estate value based on the original value or the evaluation value?

A: According to the Notice of State Taxation Administration of The People's Republic of China Municipality on Handling the Income Tax on Enterprises' Disposal of Assets (Guo [2008] No.828), enterprises' foreign investment in real estate should be regarded as sales and included in the enterprise income tax. Article 41 of the Enterprise Income Tax Law stipulates that transactions between enterprises and related parties shall conform to the principle of independent transactions.

Therefore, enterprises should invest according to the fair value of real estate, so as the invested unit, they should conduct accounting according to the fair value of real estate.

At this point, the fair value is the assessed value of the house.

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Issues Related to Property Tax and Urban Land Use Tax (Caishui [2008] 152), "How to Determine the Original Value of Real Estate", the original value of property tax is1500,000,000 yuan, which is not directly related to paid-in capital and capital reserve according to the relevant national accounting system.

Therefore, the original value of property tax should be based on the market evaluation price of the house.