What tax does the company need to pay when buying a house?
1. [Deed tax] 3% of the house price is subject to deed tax.
2. [stamp duty]? Stamp duty of 0.05% of the house price.
3. [Property tax] 0.84% of the house price (pay it after getting the house book).
4. [Land use tax] The construction area *30 yuan/year is up to 3000.
Transfer tax payable
1.[ VAT and surcharge] The difference is 5.6%.
2. [Land value-added tax] (30%-60%)
Difference * Four-level excess progressive tax rate collection
Deduction refers to the amount paid for obtaining land use rights.
3. [Stamp duty] The transaction price is 0.05%
4. [Enterprise income tax] 25% of the net profit shall be paid quarterly and settled at the end of the year (shell companies do not need it).
Another transaction form-equity transfer
Both parties to the equity transfer shall pay stamp duty (0.05%). For the income from equity transfer, if the shareholder is a natural person, personal income tax shall be paid at the rate of 20% (based on the difference), and if the shareholder is a legal person, corporate income tax shall be paid at the rate of 25%.
1.？ However, person A who purchases the equity only needs to pay stamp duty (0.05%) according to the transaction price.
2.？ If Party B sells more shares than its initial amount, personal income tax will be levied at the rate of 20% according to the "income from property transfer" (income tax will not be levied if it is sold at or equal to its initial investment).
Basis: income tax law, stamp duty regulations
Stamp duty shall be paid by both parties at the local tax bureau where the enterprise is located after signing the transfer contract, and then go through the formalities of equity change at the industrial and commercial bureau with the tax payment certificate.
Note: Income tax is levied on the difference, and the difference = contract price-original value? (As long as the contract price is higher than the local transfer guidance price, the down payment of the buyer can be increased to avoid tax. )
supplement
1.？ In the process of holding real estate, 5% of the registrable price is depreciated every year, that is, 6,543.8+0,000 yuan can be depreciated by 50,000 yuan every year.
2. & nbsp The land value-added tax can be deducted as a deduction item, but in general, the decoration fee cannot exceed 10%-20% of the registered price.
3.？ On March 20 16, the business of the company was changed to business tax, and commercial real estate was included in the scope of VAT deduction, and VAT was deducted according to 1 1% of the total house price.
Premise: the company is a general taxpayer (general taxpayer is a kind of corporate tax status)