1. The difference between buying a house by a company and buying a house by an individual is as follows:
(1) The company's house purchase belongs to the unit, and the individual's house purchase belongs to the private property;
(2) The deed tax of the company's house purchase is 3%, and the individual's house purchase above 144 is 3%;
(3) The company's property tax should be deducted from the taxable income, and the paid property tax is not deducted when individuals buy a house to calculate personal income tax.
2. Legal basis: Article 3 of the Provisional Regulations on Property Tax.
The property tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate.
If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.
Article 4
If the property tax is calculated and paid according to the residual value of the property, the tax rate is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%.
2. Who owns the property under the company name after cancellation?
After the cancellation of the company, there will be no real estate in the company's name, because before the cancellation of the company, there will be a special liquidation team for creditors to declare their claims and find out all the property of the company. Of course, the property under the company name also belongs to one of the company's properties. The above-mentioned creditor's rights and property and disposal arrangements will be completely recorded in liquidation plan, and will be implemented after being approved. Therefore, after liquidation, there is generally no real estate under the company name.