Buying a house in the name of a company can avoid the purchase restriction policy, but because most banks' mortgage loan business is only for individual buyers, the company needs to pay the real estate payment in one lump sum, which means that the initial investment cost is very high. Only after obtaining the property right certificate can the mortgage be made. Moreover, whether it is non-residential, ordinary residential or non-ordinary residential, as long as it is purchased in the name of the company, it is necessary to pay the deed tax at 3% of the house price and not enjoy the preferential tax rate of half; In addition, we have to pay 0.05% stamp duty.
2. The cost of holding real estate is high: property tax is paid every year;
According to1the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC), which came into effect in June, 1986, the property under the company's name needs to pay the property tax every year. The specific tax amount is: the original value of the property ×70%×65438+ 0.2% per year. In the specific operation process, different enterprises (such as high-tech enterprises, poverty alleviation units, etc.). ) may be exempted from property tax for three years in different regions. In addition, companies need to pay more taxes when buying a house, and the calculation is more complicated.
3. There are many materials for the preparation procedures: there must be a resolution of the shareholders' meeting;
To buy a house in the name of a company, you must prepare more materials than an individual to buy a house-a copy of business license, a copy of tax registration certificate, a copy of organization code certificate, official seal, a copy of legal representative's ID card, resolutions of the shareholders' meeting, etc. ?
4. To sell the property under the company name, you need to pay:?
VAT and surcharges-levied at (income excluding tax-original purchase price excluding tax) ×5.6%; ?
Land value-added tax-levied according to the progressive tax rate of (transfer income-deduction of project amount) × four-level excess rate; Or approved by the tax authorities at 5% of the transaction price; ?
Stamp duty-levied at the transaction price ×0.05%. ?
In addition, the resale of the real estate under the name of the company is subject to corporate income tax, which is generally levied at the current net profit of the transfer of real estate *25%; Enterprise income tax is generally paid in advance quarterly and settled at the end of the year.