2. Overseas institutions that set up branches and representative offices in Beijing (except enterprises approved to engage in real estate business) can purchase non-residential houses needed for office in this city;
3. Individual industrial and commercial households pay individual industrial and commercial tax for 20 consecutive quarters or 60 months in this city, and the purchase is limited to 1 set of housing (including newly-built commercial housing and second-hand housing), and only the owner's own housing or the owner and family members have housing.
In terms of taxes and fees, first of all, the purchase link, the company needs to pay 3% deed tax and 0.05% stamp duty to buy a house, and can not enjoy deed tax concessions;
Secondly, the property under the name of the company has to pay taxes during the holding process, mainly including property tax and land use tax. According to the collection standard, there are two ways to pay the property tax: 8.4‰ of the annual house purchase price (house use) and 12% of the annual rent (house rental); Land use tax needs to be paid according to the building area of the house and the land level where the house is located. At present, Beijing's land is divided into six grades, among which the standard of the highest grade land is 30 yuan per square meter per year.
It should be noted that the property tax generated by personal use must be paid on time every year. Otherwise, the late payment fee shall be paid at the interest rate of 0.5-5 times (calculated by compound interest).
In addition, the houses purchased by the company have transfer restrictions and must be signed online for three years before they can be sold. Taxes and fees include value-added tax, value-added tax and land value-added tax. It is particularly important to note that the property purchased after May 2008 1 will be subject to VAT at 9% of the total amount when it is sold again.
In Beijing, buying a house in the name of a company can solve the problem of unqualified purchase, but it has no advantage in taxes and fees, and it has to pay relevant taxes and fees every year in the holding stage. It is suggested to choose whether it is acceptable after comprehensive comparison.
What do you need to know about buying a house in the name of a company?
1. If employees work in a housekeeping company, there is no restriction on the types and quantity of houses they can buy in the name of the company. However, employees working in overseas companies cannot buy commercial housing in the name of the company. If the company has an office, they can buy a non-residential house.
If you buy a house in the name of a company, you can't apply for a commercial loan. For those who can't prepare enough funds at once, they can go to the bank for mortgage loan after the property right certificate comes out, but the service life and interest rate are different from those of commercial loans, and they still need to pay 3% deed tax.
3. If you buy a house in the name of the company and want to transfer the house to your own name in the future, you can only transfer it by buying a house, and you need to go to the Housing Authority to change the property rights. However, if the house is transferred by means of equity transfer, it does not need to go through the trading center.
What are the advantages and disadvantages of buying a house in the name of a company?
1. Advantages of buying a house in the name of the company: you can buy a house in the name of the company without paying business tax, there is no time limit for buying and selling, and there is no restriction on buying a house in the name of the company. Because the purchase restriction policy is only for individuals, individuals can buy two suites.
2. Disadvantages of buying a house in the name of the company: buying a house in the name of the company, the ownership of the house belongs to the company, not to the individual, and it is more troublesome to sell it in the future. It is better to apply for buying a house in the name of the individual.