The development of commercial housing and other business land, land acquisition by bidding, auction and hanging, mainly involves deed tax and stamp duty.
1, deed tax
Taxable amount = land transaction price × applicable tax rate (3%-5%), 3% in Guangzhou.
2. stamp duty
Taxable amount = the amount recorded in the tax payable certificate × the applicable tax rate.
Stamp duty amount = contract amount of land use right assignment ×5?
Building and developing ties
Construction is carried out after obtaining construction land planning permit, construction project planning permit and construction permit, mainly involving land use tax and stamp duty.
1, land use tax
Taxable amount = actual area × applicable tax amount
Note: Guangzhou stipulates that land use tax will no longer be paid after obtaining the pre-sale certificate, except for commercial houses that are converted into self-use or rental. Other regions should pay attention to local laws and regulations.
2. stamp duty
Common contracts are as follows:
Stamp duty amount = contract amount of construction project survey and design ×0.5? +Contract amount of construction and installation works ×0.3? +Loan Contract Amount ×0.05?
Sales link
Pre-sale after obtaining the pre-sale certificate requires advance payment of value-added tax, land value-added tax and enterprise income tax.
1, VAT
Value-added tax should be paid in two stages: pre-levy and actual billing and liquidation.
2, urban maintenance and construction tax, education surcharge, local education surcharge
Urban construction tax (7% or 5% or 1%) is calculated and paid by multiplying the actual value-added tax paid in advance by the applicable tax rate. Guangzhou urban construction tax is (7%), education surcharge (3%) and local education surcharge (2%).
3. Land value-added tax (prepaid)
Prepayment tax = (prepayment-VAT prepayment) × prepayment rate
Pre-requisition rate: 2% for residential and 3% or 4% for non-residential.
4.stamp duty
Stamp duty amount = commercial housing sales contract amount ×5?
5. Enterprise income tax
The income from the sale of unfinished development products is calculated according to the estimated taxable gross profit margin (generally 15%) and included in the taxable income in the current period.
After the product to be developed is completed, the actual gross profit of previous sales should be settled in time, and the difference between it and the estimated gross profit should be incorporated into the taxable income of the current year.
Land value-added tax clearing link
When all the projects are completed and sold, or other liquidation conditions are met, land value-added tax liquidation will be carried out.
Taxable amount = value-added amount × applicable tax rate-deduction item amount × quick deduction coefficient-prepayment tax amount
Simple calculation of VAT: liquidation income = sales income including tax /( 1+5%)
General tax calculation of value-added tax: liquidation income = (sales income includes tax+land price allowed to be deducted ×11%)/(1+1%)
Value-added amount = liquidation income-(land transfer fee and deed tax+real estate development cost) × 120%- real estate development cost-stamp duty-urban construction tax and education surcharge.
Extended data:
On March 3, 20 16, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 18 issued the Interim Measures for the Administration of Value-added Tax Collection of Real Estate Development Enterprises Selling Self-developed Real Estate Projects. The Measures are divided into four chapters and 28 articles, including the scope of application, the collection and management of general taxpayers, the collection and management of small-scale taxpayers, etc., and will be implemented as of May 1 2065438.
Article 4 General taxpayers of real estate development enterprises (hereinafter referred to as general taxpayers) selling self-developed real estate projects shall apply general taxation methods, and calculate the sales amount according to the total price and extra-price expenses obtained, after deducting the land price corresponding to the real estate projects sold in the current period. The calculation formula of sales volume is as follows:
Sales amount = (total price and out-of-price expenses-land price allowed to be deducted in the current period) ÷( 1+ 10%)
Article 5 The land price allowed to be deducted in the current period shall be calculated according to the following formula:
Land price allowed to be deducted in the current period = (construction area of real estate projects for sale in the current period ÷ construction area of real estate projects for sale) × paid land price.
The construction area of real estate projects sold in this period refers to the construction area corresponding to the declared VAT sales in this period.
The practical construction area of real estate projects refers to the total practical construction area of real estate projects, excluding the construction area of supporting public facilities that were not separately priced and settled when selling real estate projects.
The paid land use fee refers to the land price paid directly by the government, the land management department or the unit entrusted by the government to collect the land price.
Article 6 If the land price and other expenses are deducted from the total price when calculating the sales amount, financial bills made by financial departments at or above the provincial level (including the provincial level) shall be obtained.
Article 7 A general taxpayer shall establish a ledger to register the deducted land price, and the deducted land price shall not exceed the land price actually paid by the taxpayer.
Article 8 General taxpayers who sell old real estate projects developed by themselves can choose to apply the simple tax calculation method and pay taxes at the rate of 5%. Once the simple tax calculation method is selected, it shall not be changed to the general tax calculation method within 36 months.
Old real estate projects refer to:
(1) 2065438+a real estate project with the contract commencement date indicated in the construction permit before April 30, 2006;
(2) building construction permits did not indicate the commencement date of the contract or did not obtain the building construction permits, but the commencement date indicated in the construction project contract was before April 30, 20 16.
Article 9 Where the simple tax calculation method is applied to the sales of old real estate projects developed by ordinary taxpayers, the total price and extra-price expenses obtained shall be regarded as the sales, and the corresponding land price shall not be deducted. Section 2 Advance payment of taxes
Article 10 General taxpayers selling self-developed real estate projects by way of advance payment shall pay VAT in advance at the rate of 3% from the date of receiving the advance payment.
Article 11 The calculation formula of withholding tax is as follows:
Withholding tax = withholding tax ÷( 1+ applicable tax rate or collection rate) ×3%
If the general tax calculation method is applicable, it shall be calculated according to the applicable tax rate 10%; If the simple tax calculation method is applicable, it shall be calculated at the tax rate of 5%.
Article 12 General taxpayers shall pay taxes in advance to the competent tax authorities during the tax declaration period of the month following the receipt of the tax in advance.
References:
Interim Measures for the Administration of Value-added Tax Collection of Self-developed Real Estate Projects-Baidu Encyclopedia