Whether there are successful cases of the principle of substance over form in the taxation of real e

The taxpayer of the above two house sales is different: the taxpayer of business tax is the party who sells the immovable property.

The second sale involves taxes: 1. The business tax on the sale of immovable property is 200,000 * 13 * 5% = 130,000 yuan, urban construction tax and surcharge = 130,000 * (5% + 3% + 2%) = 13,000 yuan Stamp duty = 200,000 * 13 * yuan, and the land appreciation tax is levied according to the soundness of the natural person's accounts for the purpose of the natural person's income tax Taxpayer: the natural person.

2. Construction business tax 2,000,000 * 3% = 60,000 yuan Urban construction tax and surcharge = 60,000 * (5% + 3% + 2%) = 6,000 yuan Income tax Na Song hail sales tax person: builder.

1.Buyer: Deed Tax:

Deed tax = total price of the house Tax rate If the area is more than 144 square meters, the tax rate is 3%; If the area is less than 90 square meters (first house), the tax rate is 1% If the area is between 90-144 square meters (first house), the tax rate is Transaction service fee: 3 yuan square meter for residential buildings; Non-residential 11 yuan square meter house property registration fee: 80 yuan for residential units; As of now, the registration fee can be waived if the tax office determines that you have purchased your first home.

Loan mortgage registration fee: 80 yuan set 2Seller:

Transaction service fee: 3 yuan square meter Business tax: the total price of the house is exempted for more than 2 years) Individual income tax:

The total price of the house is 1% Note: The seller will generally add the business tax and individual income tax to the total house price, which is actually the business tax and individual income tax that the buyer is paying for the repentance.

Article 7 of the Provisions on the Administration of Urban Real Estate Transfers The parties to the transfer of real estate shall pay the tariffs in accordance with the regulations. Article 9 of the Provisional Regulations of the People's Republic of China on Deed Tax shall, within 10 days from the date of occurrence of the tax liability, file a tax declaration with the deed tax collection authority where the land or house is located, and pay the tax within the time limit approved by the deed tax collection authority.

"The Latest Cases of Difficult Tax Issues of Real Estate Enterprises" is a book edited by Yi Kunshan. The author has been engaged in tax consulting and tax training for real estate enterprises for a long time, and has found in practice that, on the one hand, the problem of tax evasion by real estate enterprises through various means does exist; On the other hand, many real estate companies have a wrong understanding of the policy or do not understand the policy at all, resulting in unconsciously underpaying tax and paying more tax in a vague way. At the same time, due to the ambiguity between tax personnel and enterprises, there are also frictions and conflicts between tax enterprises.

For these problems, the author has a deep understanding of the tax self-examination, especially the audit guidance for many real estate enterprises.