The taxes and fees that enterprises should pay when buying office buildings are: deed tax and stamp duty when buying houses; Pay land use tax and property tax every year.
1. Deed tax:
Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.
The deed tax is subject to the range tax rate of 3%~5%. The deed tax is levied in full on the purchase of commercial housing or enterprise property rights: 3% of the total price, which cannot be reduced.
Second, the stamp duty:
Real estate stamp duty refers to a tax levied on units and individuals who receive or receive real estate certificates due to real estate sales, changes and transfers of real estate property rights.
There are two tax rates for real estate stamp duty: the first is the proportional tax rate, which is 0.05% for real estate property right transfer documents, 1% for house lease contracts and 0.03% for house sales contracts; The second is the fixed tax rate, which is applicable to the real estate title certificate, including the house title certificate and the land use certificate. The tax rate is per 5 yuan.
Three. Land use tax:
Land use tax refers to a tax levied by the tax authorities where the land is located according to the actual land area occupied by the units and individuals who use the land in cities, counties, towns and industrial and mining areas. Because land use tax is only levied in cities above the county level, it is also called urban land use tax.
Urban land use tax shall be paid in accordance with the actual land area used and the unit tax stipulated in the tax law. The calculation formula is as follows:
Urban land use tax payable = actual occupied area of taxable land × applicable unit tax.
Generally, the annual tax per square meter is stipulated, from 5 yuan to 30 yuan in big cities1. Medium-sized cities 1.2 yuan to 24 yuan; Small city 0.9 yuan to 18 yuan; County, towns, industrial and mining areas from 0.6 yuan to 12 yuan. "。 Property tax, vehicle and vessel use tax and urban land use tax are levied annually and paid in installments.
Fourth, property tax:
Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.
Property tax collection standards are ad valorem or rent:
(1) For ad valorem taxation, the tax basis is the residual value after deducting 10%-30% from the original value of the property;
(2) If rent is levied (i.e. real estate is leased), the tax basis shall be the rental income of real estate. The specific reduction range of ad valorem 10%-30% shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%.
Property tax rate adopts proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is1.2%; If assessed according to the rental income of real estate, the annual tax rate is 12%.
The calculation of property tax payable is divided into the following two situations, and its calculation formula is:
(1) Based on the original value of the attribute.
Taxable amount = original value of the property ×( 1- 10% or 30%)× tax rate (1.2%)
(2) Based on real estate rental income.
Taxable amount = real estate rental income × tax rate (12%)
Tip: What is the deed tax rate for enterprises to purchase real estate? The deed tax is levied in full on the purchase of commercial housing or enterprise property rights: 3% of the total price, which cannot be reduced. Secondly, companies have to pay more property tax and stamp duty when buying a house. Even a company registered in my personal name, if it wants to transfer the company's house to a personal name, it must also go through the resale procedures and pay the relevant taxes before going through the transfer procedures.