1. Business tax
According to the corporate tax policy, real estate developers should pay real estate business tax when transferring the ownership of some houses and the price of land use rights, that is, the so-called compensation, including selling money, goods or other economic benefits. Therefore, for non-monetary assets, real estate developers should pay the business tax rate of "selling real estate".
The first case: build in situ, but use demolition to build the property. As a real estate developer, the tax on selling real estate is certain, and three different situations should be distinguished. The land use right built by the demolished party is a part of the real estate, and it is still occupied by the original land use right holder of the demolished party. Such as: reaching an agreement with the demolition party. Developers: All parties involved in the development of the dressing room on the first floor of the property are state-owned, and the developers are all on the second floor. Therefore, the dressing room on the first floor should be regarded as a real estate developer selling it to the demolition party. When the real estate sales tax is approved, the fair value (i.e. market price) of the dressing room on the first floor should not be regarded as taxable turnover, because the fair value includes the value of the dressing room on the first floor, including the land use right. As a developer, it does not exist between the demolition parties: the demolition party of the land use right is transferred to the developer for the first time. Then the developer's land right is converted into the right to use. This process is the demolition party, and the relocated households have also built this part of the property they currently own, but they have not transferred their ownership, and the land use right is still expelled; Nor should it be determined according to the allowable value of public buildings, because the economic benefits of its sales have not reached its buildings. When obtaining the economic benefits of the real estate development of the demolished party, the property value of the demolished party should be allowed to determine the business tax turnover of its public sector.
Case 2: Construction in different places. Whether the land use right belongs to the original demolition party or not, the contact information of any established property and land use right does not exist. As the developer and the demolition party reached an agreement: 1, the original housing area ratio: 1. 15 is also built-in. The house was completely demolished and a new one is planned. After the state-owned land use right is expelled from any link, the built-in attribute of its original property right does not exist, because the demolition price of land use right made by developers is used for building houses, including not only the cost, but also the value of land use right transfer. Otherwise, there are still acts of exchanging land use rights with the demolition party for land use rights. Therefore, this attribute should also establish that developers obtain real estate business tax income at fair value (fair value includes the value contained in land use rights).
The third situation: according to the quality difference, find the other party's attention. If in addition, there are built-in attributes, transactions of another currency, goods or other economic benefits, and calculation of turnover tax: except for the housing premium charged by the developer, this should be regarded as taxable income; The property premium paid by the developer to the demolition party shall be deducted from the taxable income.
2.
Enterprise income tax According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection of Enterprise Income Tax for Real Estate Development Business (Guo Fa [2006] No.31), real estate development enterprises should treat their development products as sales and treat them as two business processes. After confirming the taxable income of enterprise income tax, according to the provisions of enterprise income tax, non-monetary transactions are measured at the fair value of the determined market price. Exchange of non-monetary assets (houses and land use rights). If they can provide real legal documents (contracts, invoices, etc.). ), by the real estate development enterprises according to the principle of matching according to the provisions of the distribution will be deducted into each cost object. Real estate enterprise income tax payable for monthly delivery and acceptance of real estate development enterprise houses due to demolition and reconstruction of real estate development enterprises.
3. Stamps
The way is to sign a commodity trading contract for replacing commodities and demolish and rebuild the transactions. Although only one contract was signed with the real estate developer of the demolition party, there were essentially two property rights transactions: in the real estate sales and development of the original demolition party, if the real estate was transferred, the stamp duty should be transferred according to five ten thousandths of the real estate on the book; At the same time, real estate sales and productivity development of developers are the demolition parties. Although there is no property formalities, the ownership of the house should belong to all real estate developers. According to Article 4 of the Notice and Seal of the Ministry of Finance on Several Policies (Caishui [2006] 162), "The real estate sales contracts transferred according to property rights shall be levied according to stamp duty." Stamp duty basis and business tax calculation basis.
4. Deed tax
Provisions, and sign a contract in accordance with the relevant provisions of the "Implementation Rules": bear the deed tax payable for land use rights and housing ownership. However, on the basis of deed tax, there are land use right, house exchange, land use right exchange and house price difference exchange. The so-called exchange of land use rights refers to the exchange of land use rights between land users; Housing exchange is the behavior of exchanging houses between owners. If the exchange price of land use right, housing exchange price and exchange price are not equal, multiple currencies, tangible intangible assets or other economic benefits shall be paid and used; If the exchange price is equal, the deed tax shall be exempted; If the ownership and land use right are not equal to the exchange price of houses, they shall also be taxed in multiple currencies, an intangible asset or other economic benefits; The exchange price is equal, and the same behavior is levied. Therefore, for the demolished property, unless the developer still has built-in objects, the tax rate that the developer should pay is part of the extra salary, in addition to paying the relocated households, physical objects, intangible assets or other economic benefits, which stipulates the deed tax; If the developer and the relocated household are pure wards (or wards), the two sides have not found any difference and will not pay the deed tax; If the compensation paid by the developer is expelled, is it still a built property? The developer shall pay the deed tax at the prescribed applicable tax rate, and the total payment and expulsion additional fees shall be based on the tax basis.
5. According to the land value-added tax policy
Land tax and housing reform tax should be regarded as land value-added tax in sales. Calculate the fair value of housing sales income. Land value-added tax is converted into real estate value, which increases the tax base and uses four progressive tax rates to calculate the taxable amount. Its basic principle and calculation method are as follows: firstly, the total income from the sale of real estate should be deducted and increased; Then compare the proportion of land appreciation after deducting the same appreciation; According to the determined applicable tax rate and applicable tax rate, the added value is multiplied to obtain the added value of land with high and low taxable amount. The land tax rate is as follows: the tax rate is 30% for the part where the value-added part deducted from the project amount does not exceed 50%; If the share exceeds 50%- 100%, the applicable tax rate is 40%; For the part exceeding 100%-200%, the applicable tax rate is 50%; For the part exceeding 200%, the applicable tax rate is 60%.