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%
Basis: Measures for the Implementation of Deed Tax in Guangdong Province and Provisional Regulations on Stamp Duty.
Second, the relationship between construction and development
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 = 0.5% of the contract value of construction engineering survey and design+0.3% of the contract value of construction and installation engineering+0.05% of the loan contract value.
Third, the 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.
Note: Simple tax calculation is applicable to real estate projects with the contract commencement date indicated in the construction permit before April 30th, 20 16 or construction projects with the contract commencement date before April 30th, 20 16.
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 = 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.
Basis: Caishui [2065438 +06] No.36, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.70, Guangzhou Local Taxation Bureau Announcement No.5, Guoshuifa [2009] No.365438+0, Caishui [2006] No.65438+062.
4. When will the property tax be paid?
The annual tax amount of real estate tax is paid in two phases, and the tax payment period is from April 1 day to April 15 and from June 10 to June 15. In addition, under the principle of voluntary taxpayers, upon application, taxpayers can receive their annual tax payable once every April.
Keyword five
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.
Remarks:
(1) Interest expenses in development expenses can be deducted according to the facts if they can be apportioned according to the project and provided with the certificate of financial institutions, but they shall not exceed the amount calculated according to the loan interest rate of the bank for the same period. Other development expenses can be deducted within 5% of the sum of land transfer fees, deed tax and development costs.
② If the certificate cannot be provided, the development expenses shall be deducted within 65,438+00% of the sum of the land transfer fee, deed tax and development costs.
Extended data
The scope of levying VAT instead of business tax is as follows:
I. Scope of solicitation
The change from business tax to value-added tax mainly involves transportation and some modern service industries;
Transportation includes: land transportation, water transportation, air transportation and pipeline transportation. ?
Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
Two. Change business tax to value-added tax rate
1. After the reform, the original business tax was changed to value-added tax, and the value-added tax was increased by 6% (modern service industry) and 1 1% (transportation industry). ?
The change from business tax to value-added tax mainly involves transportation and some modern service industries. Transportation includes land transportation, water transportation, air transportation and pipeline transportation. Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
According to the experience of Shanghai pilot project, the tax burden of enterprises has been reduced after the reform. Business tax is calculated and paid according to the full amount of income. After changing to value-added tax, some costs can be deducted, which can actually reduce the tax burden. ?
The overall tax burden of the reform pilot industries will not increase or decrease. For industries that currently collect VAT, whether in Shanghai or other regions, the input tax for purchasing taxable services from pilot taxpayers can be deducted, and the tax burden will be reduced accordingly. Among the1.2000 pilot enterprises, for 35000 general taxpayers, due to the introduction of VAT deduction, compared with the full collection of the original business tax, the tax burden will be reduced or even greatly reduced; For 85,000 small-scale taxpayers, after the business tax is changed to value-added tax, the collection rate is 3%, which is 2 percentage points lower than the original business tax rate. There is indeed an increase in the tax burden of individual enterprises in the reform.
2. What is the tax rate after the business tax is changed to value-added tax?
According to the actual tax burden of business tax in the pilot industries, the VAT rate of land transportation, water transportation, air transportation and other transportation industries is basically between 1 1%- 15%, and the modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6%-/kloc-0. In order to keep the overall tax burden of the pilot industries from increasing, two low tax rates, 1 1% and 6%, were selected for the pilot reform.
Suitable for transportation and some modern service industries. ?
3. The advertising agency industry belongs to the scope of changing business tax into value-added tax, and the tax rate is 6%.
Advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, the Internet and other forms to publicize and provide related services for customers' goods, business services, cultural and sports programs or announcements and statements. Including advertising planning, design, production, release, broadcast, publicity and display.
Baidu Encyclopedia-VAT Reform