What taxes do companies need to pay when buying real estate?

The taxes that enterprises have to pay for buying a house are: deed tax and stamp duty for buying a house; Pay land use tax and property tax every year. Deed tax: the scope of deed tax collection is 3% -5%. Stamp duty: the first is the proportional tax rate, and the second is the fixed tax rate. Land use tax: urban land use tax is paid according to the actual land area used and the unit tax amount stipulated in the tax law. Property tax: The property tax rate is proportional. After paying the down payment, as long as the developer has all five certificates, the market can be opened, and the buyers can pay the down payment within 10- 15 working days.

The taxes and fees that the company needs to pay for buying a house include deed tax and stamp duty. After buying a house, you have to pay property tax and land use tax every year. The tax payment of enterprises during the period of buying and holding houses is as follows:

First, the purchase link:

Enterprises have to pay a high deed tax, and the personal tax rate is low, so they don't need to bear stamp duty.

Second, the transaction link:

Enterprises pay a lot of value-added tax, land tax increase tax and income tax, but individuals do not need to pay if they hold it for more than a certain period of time.

Third, the holding link:

Enterprises need to pay property tax every year during the holding period, and individuals basically do not have to pay it.

The risk of buying a house in the name of the company is manifested in the property right: the property belongs to the company, and if the company is not well managed and has financial problems, 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.

Legal basis:

Article 3 of the Provisional Regulations of People's Republic of China (PRC) Municipality 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 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax.

If the property tax is calculated and paid according to the residual value of the property, the tax rate is1.2%; If paid according to the rental income of real estate, the tax rate is 12%.