First, as mentioned above, if there is no policy to limit the number of purchases in the name of the company, then it is completely feasible to buy a house in the name of the company to avoid the purchase restriction.
shortcomings
First, the initial investment cost is high. Buying a house in the name of a company requires a one-time full payment, and if an individual buys a house, as we all know, the down payment can generally be as low as 30% or even 20%. If you buy a second-hand house, if you buy it in the name of the company, you will not enjoy the deed tax concession, and you will have to pay 3% of the purchase price. Individuals who purchase second-hand houses, if it is the first set, the housing area is less than 90㎡, and the deed tax only pays 1% of the purchase price.
Second, the cost of property ownership is high. For the property under the name of the company, the property tax is required to be paid every year, and the specific tax amount is equal to the original value of the property ×70%×65438+ 0.2% per year. Take a house with100000 as an example, the annual property tax =1000× 70% ×1.2% = 84000.
Third, the transaction tax is very high when selling. Company real estate transactions or transfers to individuals do not enjoy tax preferences, but they are subject to value-added tax and surcharges, land value-added tax, stamp duty and enterprise income tax. Value-added tax and surcharges are levied at (income excluding tax-original purchase price excluding tax) ×5.6%; The land value-added tax is levied at a progressive rate of (transfer income-deduction of project amount) × 4 excess rate, or at a rate approved by the tax authorities at 5% of the transaction price; Stamp duty is levied at the transaction price ×0.05%; At present, enterprise income tax is generally levied according to the transfer income ×25%. Take a house that bought 5 million yuan and sold 6.5438+million yuan as an example. Tax = 500× 5.6%+1000× 5%+1000× 0.05%+500× 25% = 2.035 million.
4. If you want to buy a house in the name of the company, and finally want to transfer to an individual name, first of all, the purchaser must meet the following conditions, such as paying taxes or paying social security for five consecutive years in this city. Secondly, in addition to the normal transaction tax, the second transaction also needs to be taxed at the corporate tax rate, and the cost is much higher than that of individual transactions. People in related industries said that tax avoidance can be achieved through internal equity transfer transactions, but the company is required to choose a suitable equity structure when registering, and the transferee must be a shareholder of the company.
5. The risk of buying a house in the name of the company is manifested in the property right: the property belongs to the company. If the company has financial problems due to poor management, the property needs to be repaid. Buying a house in the name of a company avoids the purchase restriction policy, but the cost of buying a house and the transfer tax are high, and the property right risk is great. Some projects in Beijing claim to be able to represent this business, not to mention the high cost, and a single operation mode may be risky, which is not desirable for ordinary people.
Sixth, although you can buy a house in the name of the company, the price cost is also quite high, and you need to pay various taxes and fees until you no longer hold the ownership of the house. However, if the ownership of the house is to be transferred to an individual, it is necessary to pay taxes such as business tax and land tax.