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 implementation of the range tax rate takes into account the fact that China's economic development is unbalanced and the economic differences between regions are quite large. Therefore, the people of all provinces, autonomous regions and municipalities directly under the Central Government can decide their own tax rates within the range of 3% ~ 5% according to the actual situation in their respective regions.
2. 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.
3. 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.
4. 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 deduction range of ad valorem 10%-30% shall be determined by the people's governments of all 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%)
Question 2: What taxes and fees do units or enterprises need to pay when buying a house, and what is the tax rate? 20 points First of all, no matter whether it is an ordinary house or a non-ordinary house, as long as you buy a house in the name of the company, you must pay the deed tax at 3% of the house price and do not enjoy the preferential tax rate of half. 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. This is not only to pay taxes again, but also to meet the conditions for foreigners to purchase tax payment certificates or social security certificates for five consecutive years. If you buy a house in the name of the company, the property will be regarded as the company's fixed assets and need to be included in the financial statements every year to calculate depreciation. In addition, once the company's financial situation has problems, the property may also be mortgaged or sold to make up for the debt loss.
Question 3: What tax does the company need to pay when buying a house? No matter what account it uses to buy real estate, it needs to pay all taxes.
I. The specific taxes and fees at the time of transaction transfer are as follows:
1, five years of real estate license:
Transaction deed tax: the transaction price of the second-hand house * 1.5% (paid by the buyer) exceeds140m2 or the transaction deed tax of the unit property house is paid at 3%.
Stamp duty: *0.05% of the transaction price of the second-hand house (to be paid by the buyer and the seller respectively)
Transaction cost: 6 yuan/m2 (paid by the seller).
Ownership registration fee and evidence collection fee: generally in 300 yuan (paid by the buyer) according to the specific regulations of each district.
Personal income tax: (transaction price-current price-decoration fee-deed tax-stamp duty ...) *20% (to be paid by the seller)
Agency fee: 65438+ 0% of the buyer's house price and 2% of the seller's house price.
Surveying and mapping fee: calculated in square meters according to the specific regulations of each district (to be paid by the buyer).
Public maintenance fund: 2% of the house price (to be paid by the buyer)
2. The real estate license is less than five years:
Business tax: transaction price *5.5% (to be paid by the buyer)
Transaction deed tax: the transaction price of the second-hand house * 1.5% (paid by the buyer) exceeds140m2 or the transaction deed tax of the unit property house is paid at 3%.
Stamp duty: *0.05% of the transaction price of the second-hand house (to be paid by the buyer and the seller respectively)
Transaction cost: 6 yuan/m2 (paid by the seller).
Ownership registration fee and evidence collection fee: generally in 300 yuan (paid by the buyer) according to the specific regulations of each district.
Personal income tax: (transaction price-current price-decoration fee-deed tax-stamp duty ...) *20%
Agency fee: 65438+ 0% of the buyer's house price and 2% of the seller's house price.
Surveying and mapping fee: calculated in square meters according to the specific regulations of each district (to be paid by the buyer).
Public maintenance fund: 2% of the house price (to be paid by the buyer)
The above is the transfer fee.
Two. Fees payable for loan (to be paid by the buyer):
Insurance premium: more than 800 yuan.
Attorney's fee: 960.
Mortgage registration fee: 200~500
Appraisal fee: bank appraisal price *0.5% (different from bank handling fee)
Agency fee: loan amount * 1.2%
Third, the evaluation value of the bank reflects the value of the property to a certain extent. If the difference is not big (more than 20% is a bit abnormal), there is no problem.
Question 4: What tax should I pay for buying a house in the name of the company? Like individuals buying a house, they pay deed tax, house maintenance fund, real estate license and other expenses. Buying in the name of a company, usually buying an office building.
Question 5: What taxes do companies have to pay when selling houses? The plot ratio of residential quarters is above 1.0 (inclusive), and the single building area is below 140 (inclusive) square meters (up 16.7% on the basis of 120 square meters), and the actual transaction price is lower than the average transaction price of houses on the same level of land1.
Otherwise, press 3%.
Stamp duty:
The Buyer and the Seller each pay 0.05% of the house price.
Business tax:
The business tax payable for houses purchased within 5 years is: transaction price × 5%;
After 5 years, the business tax will not be levied on ordinary houses, and the business tax of 5% of the bid-ask difference will be levied on high-grade houses.
Urban construction tax:
7% business tax
Education surcharge:
3% business tax
Personal income tax:
Within 5 years of ordinary residence: {income from selling houses-total house purchase-(business tax+urban construction tax+education surcharge+stamp duty) }× 20%;
Ordinary residence with more than 5 years (inclusive) but less than 5 years: (sales revenue-total house purchase-stamp duty) × 20%.
Sale of public houses: within 5 years, (income from selling houses-affordable housing price-land transfer fee-reasonable expenses) × 20%,
Among them, the affordable housing price = construction area ×4000 yuan/m2, and the land transfer fee = 1560 yuan/m2 × 1% × construction area.
Ordinary houses for more than 5 years shall be exempted.
Question 6: Is the property purchased in the name of the company subject to property tax every year? Article 7 of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC) clearly stipulates that real estate tax shall be levied annually and paid in installments. So the property tax has to be paid every year.
Regarding tax payment, whether it is under the name of an individual or a company, as long as it is used for business, it is subject to tax.
Non-operating properties owned by individuals in their own names are exempt from property tax.
There are two ways to pay property tax:
I. Ad valorem collection
Ad valorem levy is the residual value levy after deducting a certain proportion from the original value of the property, and its formula is:
Taxable amount = original value of taxable property ×( 1- deduction ratio )× annual tax rate 1.2%.
Second, it is collected from the rent.
Temporary taxation is based on the rental income of real estate, and its formula is: tax payable = rental income × 12%.
Time of ad valorem tax obligation: the original real estate is used for production and operation, and the property tax is paid from the month of production and operation. The rest will be paid from next month.
The calculation formula of individual rental housing rental income is: tax payable = real estate rental income ×4%.
About late payment: According to the tax law, if the tax is overdue, a late payment fee of five ten thousandths will be added every day. You can figure out how much late payment you have to pay.
Question 7: What taxes do you need to pay to buy a house in the name of a company, just like paying deed tax, housing maintenance fund and property certificate? Buying in the name of a company, usually buying an office building.
Question 8: What taxes do I have to pay when buying company property? Commercial housing that is not an ordinary residence needs to pay 3% deed tax, 5.6% business tax, 20% individual tax and land value-added tax after five years. According to national regulations, the buyer only needs to pay the deed tax, and the rest is borne by the seller. The details can be negotiated. You can work out the amount of this tax yourself. According to the region, the ring road, which community, as well as the year of the house, commercial and residential, are different. You can go to the local tax general consultation. It is best not to borrow money for such a house, and the loan tax will be higher.
Question 9: What information do you need to provide to buy a house in the name of a company? What do I need to pay? "What information do you need to provide to buy a house in the name of the company?" Answer: 1. Copy of business license. Tax registration certificate. Organization code certificate 4. Copy of legal person's ID card If the legal person is not present, all copies of the trustee's ID card and power of attorney need to be stamped with the official seal.
"What fees do I need to pay?"
Answer: It is the same as the tax paid by an individual when buying a house, but there will be a few more taxes when selling again.
I hope it helps you.
Question 10: How to pay taxes when buying a house in the name of a company? Except for a property right registration fee, there is a difference between a company and an individual (generally, the company buys in 80 yuan and the individual buys in 50 yuan), and other taxes and fees are exactly the same as those of an individual buying a house.