If you donate real estate to others free of charge and pay business tax, does the donee still have t

1.Yes, this is subject to income tax, and if the donee is a unit, it should be included in the non-operating income.

Non-operating income is to be incorporated into the total profit of the enterprise to calculate and pay enterprise income tax.

2.If the owner of the house property rights donates the property rights of the house to others free of charge, the donee shall pay individual income tax according to the item of "other income determined by the financial department to be taxed" according to the item of "other income determined by the financial department of the first place", and the tax rate is 20%, but the relevant taxes and fees in the process of handling the transfer of ownership of the house can be deducted.

3.According to the Cai Shui [2009] No. 78 document implemented on May 25, 2009, no individual income tax will be levied on both parties for the free gift of house property rights in the following circumstances:

1) The owner of the property right of the house gives the property right of the house to his spouse, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters free of charge;

2) The owner of the property right of the house gives the property right of the house free of charge to the caregiver or supporter who bears the obligation of direct support or support.

3) The legal heirs, testamentary heirs or legatees who have obtained the property rights of the house in accordance with the law after the death of the owner of the property rights of the house.

Of course, the donee has to pay income tax, because the gift is included in the total profit and paid income tax as non-operating income.

Yes, the non-operating income of the donee enterprise is calculated at fair value and subject to enterprise income tax.

1. Do you have to pay taxes on the gift of real estate for free?

1. The free gift of the house needs to pay taxes. If it is donated to immediate family members free of charge, the taxes and fees that need to be paid include personal income tax, value-added tax and other expenses, but there is no need to pay stamp duty and deed tax; If it is a gift to another person, it is generally not exempt from stamp duty and deed tax.

2. Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China.

An individual who has a domicile in China, or who does not have a domicile, and has resided in China for a total of 183 days in a tax year, is a resident individual. Resident individuals shall pay individual income tax on income derived from within and outside China in accordance with the provisions of this Law. Individuals who have no domicile and do not reside in China, or who do not have domicile and have resided in China for less than 183 days in a tax year, are exempted as non-resident individuals.

2. How to revoke the gift of donated real estate.

To revoke the gift of real estate, the donor needs to exercise the right of revocation within one year from the date on which the donor knew or should have known the reason for the revocation. and meet the following conditions:

1. The person being doned seriously infringes upon the legitimate rights and interests of the donor;

2. The person being gifted seriously infringes upon the legitimate rights and interests of the donor's close relatives;

3. The donee does not perform the duty of supporting the donor;

4. The person who is given the gift does not perform the agreed obligations of the gift contract.

1. Positive Gifts of real estate for free are subject to tax. Individuals give unconditionally to immediate family members.

Deed tax and stamp duty are required.

The proportion shall be submitted according to the assessment**. If the property rights are changed between the two husband and wife, there is no need to pay the deed tax. If an individual unconditionally gives it to a non-immediate family member, it is necessary to pay VAT, deed tax and individual income tax.

Wait. 2. Analysis details In accordance with relevant laws and regulations.

There are six different taxes that may arise from home gifts.

1. Value-added tax. If an individual transfers real estate to an individual or an entity free of charge, VAT is payable. However, if it is a division of family property, or the property is donated to the relevant departments for public welfare, it can be exempted from VAT.

2. Urban maintenance and construction tax.

The education surcharge and the local education surcharge are exempted along with the VAT. That is, the three taxes to be paid for VAT must also be paid together, and those who do not pay VAT will not be paid.

3. Value added tax. Gifting the property to an immediate family member or assuming a direct maintenance obligation.

or donors to the education, civil affairs, public welfare, and social welfare departments may not pay LAT fees.

In other cases, it is still necessary to pay.

4. Taxes. There is no deed tax to pay for the gift of real estate to the legal heirs, and all other gifts are subject to deed tax.

5. Spend tax. Stamp duty should be paid on both the donor and the donee. However, if an individual donates the property** or a welfare unit, it can be exempted from stamp duty.

6. Personal income tax. According to the law, the donee is required to pay 20% of the individual income tax, and when calculating the individual income tax, the tax amount is the balance of the value of the donated house indicated on the real estate gift contract minus the relevant taxes paid by the donee during the gift process. However, if it is a free gift to immediate family members or dependents with maintenance obligations, testamentary succession and legal heirs, they can be exempted from individual income tax.

3. Conditions for the gift of the house.

1. The donor must be the property right of the house.

At the same time, the owner must have full capacity for civil conduct.

2. The donated house must have legal ownership certificates, and there is no property rights dispute.

3. The donor and the donee are voluntary, have a written gift agreement (contract), and handle notarization.

4. The house gift must be registered and reviewed by the real estate management authority, and the property rights transfer procedures must be handled.

5. The donee must pay taxes and fees in accordance with the relevant regulations.

6. It is not allowed to evade the legal obligations that should be performed, such as debt performance, payment of labor remuneration, etc.; Gifts are also not allowed to be set up to circumvent laws and regulations, such as paying taxes and fees.

In short, the gift of housing must not endanger the public interest and harm the legitimate rights and interests of others.

Gifts of property without compensation are subject to tax. Including stamp duty, deed tax, etc. The deed tax shall be paid by the recipient at a rate of 3%. Stamp duty should be paid by both parties to the contract in proportion to each other, rather than only one party.

Article 3 of the Provisional Regulations of the People's Republic of China on Deed Tax The deed tax rate is 3-5%. The applicable tax rate of deed tax shall be determined by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph in accordance with the actual situation of their respective regions, and shall be reported to the Ministry of Finance and the State Administration of Taxation for the record. Article 4 of the Provisional Regulations of the People's Republic of China on Deed Tax The basis for calculating deed tax:

1) The transfer of state-owned land use rights, land use rights, and housing sales are transactions; (2) The gift of land use rights and housing gifts shall be approved by the expropriation authority with reference to the land use right and the market for housing sales; (3) The exchange of land use rights and houses shall be the difference between the land use rights and houses exchanged. If the transaction in the preceding paragraph is significantly lower than the market and there is no justifiable reason, or the difference between the land use rights and houses exchanged is obviously unreasonable and there is no justifiable reason, the expropriation authority shall verify and approve it with reference to the market.