Q: There is a business tax and surcharge on the sale of office buildings. What other taxes, such as land value-added tax? How did you pay for it?
A: Besides business tax and surcharges, there are also enterprise income tax, stamp duty and land value-added tax. In addition, if the business tax is built by the company itself, then there are two business taxes, one is the construction business tax and the other is the sale of real estate. Land value-added tax is calculated according to the amount of land appreciation.
Q: What's more, how should the buyer pay taxes when he pays for building a house?
A: Article 17 of the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Answers to Business Tax (Part I) (Guo Shui Fa [1995] 156) clearly stipulates the issue of collecting business tax on cooperative housing: (2) Exchange the ownership of the house at the expense of the right to use the leased land. For example, Party A leases the land use right to Party B for several years, and Party B invests in the construction and use of the land. After the lease expires, Party B will return the land use right together with the completed buildings to Party A. In this business process, Party B obtained the land use right for several years at the expense of the building, while Party A obtained the building at the expense of renting the land use right. Where Party A leases the land use right, business tax shall be levied according to "service industry-leasing industry"; Where Party B sells real estate, business tax shall be levied according to the tax item of "selling real estate". When both parties pay taxes separately, their turnover shall also be approved according to Article 15 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax. The order of verification stipulated in Article 15 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax is as follows: (1) Verification shall be made according to the average price of similar taxable services provided by taxpayers or similar real estate sold in the current month; (2) According to the average price of similar taxable services recently provided by taxpayers or similar real estate sold by taxpayers; (3) The taxable value is verified according to the following formula: taxable value = operating cost or project cost *( 1+ cost profit rate) /( 1- business tax rate).
Q: How can we pay less taxes reasonably?
A: Professional questions cannot be answered publicly. I can only tell you that it is the duty of citizens to pay taxes according to law.
Generally speaking, domestic real estate enterprises "cheat" income tax by falsifying costs, while foreign real estate enterprises are good at using "transfer pricing" to avoid taxes. The so-called "virtual cost" is to minimize the profits or even losses generated by real estate development projects by inflating costs, thus avoiding income tax collection.
A person with six years' experience in real estate revealed that adjusting statements to transfer profits is very common in the real estate industry. For example, a real estate company in Guangzhou wants to transfer profits overseas and tell its accountant that it can get "20 million yuan for overseas business reception". Another real estate company entrusts part of its design work to its overseas affiliates, and sets the design cost at a high level to transfer profits. An accountant who once worked in a large real estate company in Guangdong revealed that this company has three wholly-owned cultural companies and technical consulting companies, claiming to be diversified, but actually using these companies to conduct related transactions and complete the transfer of benefits. The so-called publicity, planning and consulting fees charged by its subsidiaries are as high as hundreds of millions of yuan a year, and then the so-called artworks are purchased as the fixed assets of cultural companies to complete the final profit transmission, because these artworks are bought from the boss of the parent company, which is worthless at all and just props. In 2004, there was no real estate enterprise in the "Top 100 Taxpayers in China in 2003" published by State Taxation Administration of The People's Republic of China, China. Even in the "Top Ten Taxpayers of Real Estate Development and Management Industries in 2003" specially set for real estate enterprises, the total tax payment of real estate enterprises is not optimistic.
Second, the specific methods of tax avoidance
1) The pre-sale purchase price is linked to the current account. It is a common method for real estate development enterprises to account for the pre-sale purchase money, so that the tax that should be paid immediately becomes working capital and evade business tax and enterprise income tax.
2) It is to collect the house payment in advance, issue a receipt, not issue an invoice, conceal the income or not confirm the income according to the income principle. The advance payment received from the pre-sale of commercial housing is only based on the "receipt of payment" for buyers, and no advance payment is made in accounting treatment, or a set of running accounts is simply kept for internal control.
3) Failing to confirm the income within the time stipulated in the contract. Deferred payment of enterprise income tax for various reasons, such as unsettled account, unsettled account or incomplete sales of commercial housing.
4) Adjust the tax declaration amount at will. Due to the shortage of funds, some real estate development enterprises adjusted their tax returns at will during the year. The usual practice is to reduce the amount of tax returns at the beginning and middle of the year and pay them all at the end of the year.
5) There is a loophole in the policy, and the land value-added tax has not been settled in time. Land value-added tax shall be settled after all development projects are completed and sold. However, some developers delayed the settlement or deliberately left one or two sets of weifang, which led to the inability to settle the whole project and affected the timely and full storage of land value-added tax.
6) It is an imaginary development cost, arbitrarily expanding the scope of cost expenditure, and imaginary project cost. The sales money received in advance or even all the sales money collected by the enterprise does not record the income or off-balance sheet circulation, thus paying less or not paying the business tax and surcharges for selling real estate.
7) If the house is used for debt repayment and the commercial house is for personal use, the income will not be recognized according to the income principle. The project payment paid by commercial housing is only credited to the current account with the construction team, and no corresponding income adjustment is made. The agent's handling fee is directly deducted from the sales income, and the net increase of sales income charged to the agent is taxable turnover, so as to pay less business tax.
8) Expand the compensation area for demolition and resettlement, reduce the saleable area and carry over more operating costs.
9) It's price reduction. There is no justifiable reason to reduce the sales price of commercial housing, thus paying less business tax and enterprise income tax.
10) deliberately delayed the final accounts and completion time of the project and evaded the settlement of land value-added tax.
Three, the tax department how to check the real estate enterprise tax situation?
In order to comprehensively strengthen the tax collection and management of the real estate industry and plug the loopholes in tax collection and management, we should start from the following aspects.
1) Standardize the daily tax management and consolidate the foundation of the real estate industry. First, establish and improve the collection and management of basic information of real estate enterprises. The basic archives of real estate enterprise collection and management should cover a series of tax-related materials closely related to taxation, such as land requisition, project establishment, project bidding, project budget, pre-sale of commercial housing, etc. The second is to implement project management. Carry out tax registration according to the development project, establish the project tax ledger, carry out tax tracking management according to the project, check the invoice acquisition according to the project and monitor the tax payment progress. The third is to strengthen source control. Strengthen contact with the competent department of development and construction, and regularly obtain the construction project information held by the competent department of construction; Commissioned by the housing management department in the housing ownership registration, the implementation of the "first tax certificate" to prevent the loss of tax sources. The fourth is to carry out tax assessment of real estate and Jian 'an enterprises. The daily audit of tax-related data is organically combined with tax assessment, and an early warning index system such as industry profit rate, industry tax rate, business tax burden rate and enterprise income tax burden rate in this region is established. Taxpayers below the early warning value are taken as the key targets of assessment and tax tracking through ticket table comparison, ticket amount comparison and logical correlation analysis, and loopholes are found in time, and timely investigation and correction are made through tax interviews and letters, so as to urge taxpayers to take the initiative to audit accounts and pay taxes. Fifth, strengthen the tax inspection of real estate enterprises. It is necessary to carry out special inspection of real estate tax in a timely manner, cooperate with the collection and management to carry out targeted key inspections, publicly expose typical tax evasion cases through the news media, give full play to the deterrent effect of tax inspection, and achieve the purpose of promoting management through investigation.
2) Make sure the collection method is correct and manage the two income taxes well. The characteristics of real estate development and operation are large investment and long development and operation time. According to the principle of statutory taxation, it is undoubtedly the best choice to collect income tax by auditing accounts, which is also in line with the principle of tax fairness. Therefore, it is the general direction and goal of strengthening tax collection and management to actively study and implement the collection and management measures of real estate development enterprises to establish accounts and certificates according to law and truthfully declare tax payment. However, from the survey results, it is a common phenomenon that the financial accounting of real estate enterprises is not standardized and the accounting information disclosed to tax authorities is untrue. In view of this situation, at present, on the one hand, measures should be taken to actively promote real estate enterprises to standardize their accounts and certificates, and financial accounting should be true; On the other hand, we should try our best to prevent taxpayers from making false accounts, reporting false numbers and paying less taxes. To unify the collection and management of real estate enterprise income tax, the method of combining the minimum burden rate of income tax with audit collection should be adopted, that is, the income of real estate enterprises should be pre-collected by Ghanaian taxpayers according to the minimum burden rate, and the pre-collected enterprise income tax and business tax should be collected and put into storage at the same time. After the minimum burden rate is pre-taxed, if the actual income tax payable by the enterprise exceeds the pre-taxed amount, it shall report to the tax authorities in time according to the prescribed tax payment period and pay the tax according to the actual amount.
3) Strengthen the collection and management of real estate business tax. For development projects that have been completed and delivered for sale, real estate enterprises should be urged to make project settlement and obtain tax invoices within one year after obtaining the completion acceptance report. For enterprises that deliberately delay the final settlement, Jian 'an business tax shall be levied according to the tax payable in accordance with the relevant provisions of taxation. The minimum taxable value should be set according to the local construction and installation cost level. Strengthen the tax collection and management of urban real estate construction and installation projects, unify the tax jurisdiction of real estate and construction and installation projects, and merge the tax jurisdiction into the local tax authorities in charge of real estate development enterprises. Accelerate the information management of real estate tax, and track, monitor and manage the tax registration, tax declaration, tax collection, invoice management, tax source monitoring, tax source analysis, information exchange and information collection of real estate enterprises through the tax information management system of construction industry. For the sales of real estate business tax, we should give full play to the role of ticket control tax. Real estate enterprises must issue commercial housing sales (advance payment) bills when receiving the deposit and house payment in advance, and strengthen the audit and management of special invoices for real estate transfer (sales). For real estate enterprises with poor tax credit and tax arrears, it is not appropriate to sell them to special invoices for real estate transfer (sales). All invoices that need to be issued must be issued in the tax window and done well.