Money can't buy a house, so many people want to buy a house in the name of the company, because the company is not limited to buying! But the question is, is it worth it? Buying a house in the name of a company requires a one-time full payment. For a person, the down payment should be at least 30% or 20%. However, if you buy a house and buy a house in the name of the company, you will not enjoy the deed tax reduction, and you will have to pay a down payment of 3%. For individuals, if it is the first time to buy a house and the housing area is less than 90 square meters, then the deed tax paid is only 0% of the purchase price of 65438+.
Property purchased in the name of the company needs to pay one-year property tax, and the specific tax amount is: annual property value ×70%× 1.2%. Take a house with a price of10 million as an example. The annual property tax is = 1000 * 70% *1.2% = 84,000, so the cost of owning a house is very high. The company's real estate transfer or transfer cannot enjoy tax relief, and it needs to pay value-added tax, land value-added tax, stamp duty and enterprise income tax.
Value-added tax and surcharges are (income excluding tax-original purchase price excluding tax) × 5.6%; Land value-added tax is levied at the rate of (transfer income-deduction) ×4 installments, or at 5% of the transaction price; Stamp duty is based on the transaction price ×0.05%.
The current enterprise income tax is calculated at 25% of the transfer income. For example, if you buy a house of 5 million yuan and then sell it for10 million yuan, the tax will be 500× 5.6%+1000× 5%+1000 * 0.05%+500 * 25%.
The difference between buying a house by an enterprise and buying a house by an individual.
1, the difference between purchase restriction. Individuals are limited to households with hukou or households without hukou, and the number of sets is limited. However, if you buy a house in the name of the company, the number of purchases will not be limited for the time being. In theory, it is completely feasible to avoid the purchase restriction. Buying a house in the name of a company can avoid restrictions, but the cost is high. If you don't buy it yourself, it's not worth it.
2. Different property rights If you buy a house in the name of the company, you can get the name of the house, but if you buy a house in your own name, the house is your own. If the house is to be transferred, it must be approved by the shareholders' meeting before the house can be transferred.