How taxes and fees are levied on office buildings 10

Office buildings are subject to LAT more than ordinary housing: about 3% of the contract price in the simplest arithmetic, and the rest is much the same. I don't know if the office building you bought is less than 5 years old? 1. Taxes and fees payable by the buyer:

1. Deed tax: 3% of the house price (1% for areas below 144 square meters, 1% for areas below 90 square meters and for the first house).

2. Transaction fee: 3 yuan per square meter.

3. Surveying and mapping fee: yuan square meter 4, ownership registration fee: 200 a single 5, evidence collection fee: 50 yuan.

2. Taxes and fees payable by the seller:

1. Transaction fee: 3 yuan per square meter.

2. Business tax: contract price * real estate certificate for 5 years shall be paid according to the price difference) 10,000 yuan.

3. Individual income tax: 20% of the profit part of the real estate transaction or 2% of the house price (the real estate certificate can be exempted if it is the only house for 5 years).

All of them add up to about 270,000 yuan

Hope mine is helpful to you, Elite.

If the office building has been in office for 5 years, you need to pay the difference in business tax, and if it is less than 5 years old, you need to pay the full amount of business tax. In addition, there is a 3% land appreciation tax, and a personal income tax of 20% or 1% of the difference. The buyer is required to pay 4% of the total deed tax.

The office tax point is at 12 points, that is, whether you rent or buy and sell, 12% of the transaction amount is tax, which is very expensive.

1. Sellers should pay taxes and fees.

VAT: Value added (selling price - acquisition**).

Stamp Duty: Transaction price

Land Appreciation Tax: Value Added Amount Corresponding to the tax rate value-added amount.

The tax rate is 30% for the portion that does not exceed 50% of the amount of the deductible item.

The tax rate is 40% for the part of the value-added amount that exceeds 50% of the amount of the deducted items but does not exceed 100% of the amount of the deducted items.

The tax rate is 50% for the part of the value-added amount that exceeds 100% of the amount of the deducted items but does not exceed 200% of the amount of the deductible items.

The tax rate is 60% for the part of the value-added amount exceeding 200% of the amount of the deductible item.

Income Tax: Corporate Income Tax: (Selling Price - Acquisition Cost) 25% (Company) Individual Income Tax: (Selling Price - Acquisition Cost) 20% (Limited Partnership, Individual) 2. Taxes payable by buyers.

Deed Tax: 3% of the selling price

Stamp Duty: Selling price

Taxes to be paid:

1. Taxes and fees payable by the buyer: 1. Deed tax: 3% for the house (3% for the area of more than 144 square meters, 1% for the area of less than 90 square meters and the first house) 2. Stamp duty:

3. Transaction fee: 3 yuan square meter 4. Surveying and mapping fee: yuan square meter 5. Ownership registration fee and evidence collection fee:

Generally, it is within 200 yuan.

2. Taxes and fees payable by the seller: 1. Stamp duty: 2. Transaction fee:

3 yuan square meter 3, business tax: the full amount of the real estate certificate less than 5 years) 4, personal income tax: 20% of the profit part of the real estate transaction or 1% of the house price (the real estate certificate is 5 years old and is the only housing can be exempted) 5, the number of land value:

Different taxes are paid according to the level.

Do the math how much it will cost you to renovate your home

Now many people have been working hard outside for many years, so they have the idea of investing in real estate after having some savings, so it can be said that buying an office building is a lot of ideas, so you must understand it clearly before buying. Let's introduce to you how to calculate office building taxes.

How to calculate office building taxes.

If it is a first-hand one, only 3% of the deed tax needs to be paid, and the second-hand one needs to pay the deed fee as follows, deed tax: business needs to pay the total price * 3%, value-added tax: office building is 8%.

If the business tax is subject to the difference between the total price and the acquisition cost, the income tax shall be 20% of the difference between the total price and the acquisition cost and reasonable expenses.

What factors must be paid attention to when choosing an office building?

1. Look at the ground.

In fact, most people buy office buildings for investment, so when we choose, we have the same concept of location, generally speaking, office buildings in core areas are more concerned by people, and they can also attract enterprises to settle in.

2. Select the area.

For some small and medium-sized investors, the required area is about 80 to 120 square meters, relatively speaking, the capital will not be high, and this kind of tenant is also more stable and easier to sell.

3. Decoration hardware.

Under normal circumstances, you also need to pay attention to the attached decoration, whether the floor is very comfortable, the management fee is 10 yuan per square meter or less, and the hardware facilities should be well-matched.

4. Property rights should be clear.

If you buy a pre-sale building, you must first inquire whether it has a pre-sale certificate, it is best to look at the original, if it is an existing building, you need to plan its acceptance and quality acceptance, and require the developer to do these things before you can handle the property right certificate.

5. Branding.

It is best to buy the kind with a relatively high occupancy rate, and there is a high reputation, if there are some well-known companies that have moved in, it is better to pay attention to how many years it will take to make a deal.

Summary: How to calculate the tax on office buildings is introduced to this, if it is a first-hand deed tax only needs to pay 3%, second-hand needs to pay the deed fee as follows, deed tax: business needs to pay the total price * 3%, value-added tax:

8% for office buildings. If the business tax is subject to the difference between the total price and the acquisition cost, the income tax shall be 20% of the difference between the total price and the acquisition cost and reasonable expenses. If you want to know more about related knowledge, you can consult Qijia.com.

Enter the area and get the decoration for free**].

Enter the surface fiber to get the decoration for free**].

Legal analysis: Buying an office building mainly requires paying 3% of the contract amount of the deed tax and contract stamp duty, including real estate transaction fees, housing registration fees, warrant stamp duty, stamp duty, deed tax, land tax, personal income tax, business tax and additional tax, land transfer fee, etc.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China on income from property transfer. Individual income tax is payable.

The income from royalties, interest, dividends, and bonuses, income from property leasing, income from property transfer, incidental income, and other income shall be subject to a proportional tax rate of 20 percent.

Article 9 of the Provisional Regulations of the People's Republic of China on Deed Tax shall file a tax declaration with the deed tax collection authority where the land or house is located within 10 days from the date of occurrence of the tax liability, and pay the tax within the time limit approved by the deed tax collection authority.

Legal Analysis: 1. Stamp Duty:

Stamp duty is calculated according to the property lease contract, according to the contract agreed on the rent of 1/1000. If the tax amount is less than 1 yuan, it will be levied at 1 yuan.

2. Property tax:

Property tax is generally paid at a rate of 12% on rental income from office buildings.

3. Urban maintenance and construction tax and fee surcharge:

The urban maintenance and construction tax and fee surcharge shall be calculated and levied by multiplying the actual amount of business tax paid by the urban construction tax rate (the third-level tax rate of % is applicable according to the location of the taxpayer) and the fee surcharge rate of 3%.

4. Business tax:

Business tax is calculated and levied at a rate of 5% on office rental income.

5. Individual income tax:

According to the income from the rental of office buildings, if the rent is less than 4,000 yuan, the personal income tax is 800 yuan, if the rent is higher than 4,000 yuan, 20% of the expenses will be deducted, and the remaining amount will be in accordance with 201, first of all, the office lease ** each place ** is different, you should confirm whether your company is a foreign-funded or domestic-funded enterprise according to the area, location, area and other needs of the office building you are looking for, as well as the reasons for finding an office building (such as expansion, changing locations, etc.), So as not to rent a building that cannot be registered by foreign capital.

2. The second impact on office leasing is property. The level of property service is becoming more and more important, and it is gradually in line with international standards. An obvious manifestation is that more and more office buildings are cooperating with foreign property companies to improve the level of office property management, including some office buildings that were built earlier.

The tax rate is subject to personal income tax.

Legal basis: Article 9 of the Individual Income Tax Law of the People's Republic of China The individual income tax shall be the taxpayer and the unit or individual that pays the income shall be the withholding agent.

If the taxpayer has a Chinese citizenship number, the Chinese citizenship number shall be the taxpayer identification number; If the taxpayer does not have a Chinese citizenship number, the tax authorities shall give the taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with a taxpayer identification number.

First, the front. Property tax.

There are two ways to calculate it:

1. Calculated according to the residual value after deducting 30% of the original value of the property. It is calculated as the annual tax payable.

Original value of the property (1-30%)

2. The second type is calculated according to rental income, and its calculation formula is that the annual tax payable = annual rental income The applicable tax rate is 12%.

2. Analysis. The real estate tax is a property tax levied on the property owner based on the taxable residual value or rental income of the house. The scope of expropriation is limited to commercial houses in cities and towns.

The taxation method is prescribed according to the mode of operation and use of the house, and the tax is levied according to the residual tax value of the real estate for self-use, and the tax is levied on the rental income of the rental house.

3. When is the property tax paid?

The property tax is calculated on an annual basis and paid in installments. The tax payment period shall be determined by the people of the provinces and autonomous regions and the municipalities under their own jurisdiction. All localities generally stipulate that it will be levied quarterly or semi-annually.

The property tax shall be levied from the month following the completion of the newly built houses of the taxpayers, and the property tax shall be levied from the next month after the acceptance procedures are carried out for the houses built by the entrusted construction enterprises.

1. VAT: value-added part (selling price - purchase**).

2. Stamp duty: transaction price.

3. Land Appreciation Tax: The tax rate is 30% for the part of the value-added amount that does not exceed 50% of the amount of the deducted items. The tax rate is 40% for the part of the value-added amount that exceeds 50% of the amount of the deducted items but does not exceed 100% of the amount of the deducted items.

The tax rate is 50% for the part of the value-added amount that exceeds 100% of the amount of the deducted items but does not exceed 200% of the amount of the deductible items.

What are the precautions for choosing an office building?

1. Taxes and fees.

The taxes and fees to be paid for the purchase of an office building are different from the purchase of a house, and the transaction of a new office building involves deed tax. There are more taxes and fees to be paid when trading in second-hand office buildings, and sellers need to pay: VAT, land tax, personal income tax, stamp duty.

Buyers are required to pay: deed tax, stamp duty. In addition to the above taxes, there is also a certain transaction fee.

Whether it will be levied in full or in difference (VAT and personal income tax) will depend on how long the seller has been in possession of the property.

2. Pay attention to the use and volume of the office building.

The use of the land used for the construction of houses is stipulated at the time of approval, and some developers may not be designed and constructed in full accordance with the plan in the construction process in order to obtain greater profits. It is recommended that those who have no experience and are ready to buy office buildings can start gradually from the first-hand market, familiarize themselves with the entire transaction and holding process, and then enter the second-hand market.

3. Differences in bank loans.

If you want to apply for a bank loan when buying an office building, it should be noted that the bank's regulations on office loans and housing loans are also different, with different down payments, tenure and interest rates.

If the purchased office building is a second-hand office building, it is necessary to find out whether the property is mortgaged, pledged or guaranteed for other companies, and it is also necessary to understand whether the ownership and integrity of the property rights will be affected in the process of changing the company's legal person or equity. If the property belongs to an individual, whether the owner has a company in his name, and if the company is an unlimited liability company, the property of the legal person will also appear as property to offset the company's debts.

5. The environment in which the office building is located.

When choosing an office building, it is the same as choosing a house to judge the surrounding environment, but the use of the two is different, and the required location environment is also different. An office building for commercial use must be very convenient for transportation requirements. The height of the office building should be roughly the same as that of other buildings in the vicinity, and buildings that are often too tall or too short are usually inappropriate buildings.

Legal analysis: If the office building is rented and meets the following conditions, the real estate tax or urban real estate tax shall be levied according to the original value of the property. Otherwise, property tax or city real estate tax shall be levied on the full amount of the rental income.

1.The rented premises are the property of the enterprise and are included in the management of fixed assets. 2.

The main business is rental housing, and the rental income is the main operating income. 3.The lessor is responsible for the management of the rented premises and its ancillary facilities, as well as the provision of property services to the tenants.

4.The rental premises are used for daily office work, meeting guests, etc. (excluding productive business purposes). No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection or suspension, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 3 The initiation and suspension of taxation, as well as tax reduction, exemption, tax refund, and tax compensation, shall be implemented in accordance with the provisions of the law and the provisions of the administrative regulations formulated by the law. No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Article 5 The competent taxation department shall be in charge of the administration of national tax collection. The local State Taxation Bureau and the local tax bureau shall separately collect and manage the tax collection and management in accordance with the scope of tax collection and management stipulated in the first place. Local people at all levels shall, in accordance with the law, strengthen the leadership or coordination of the administration of tax collection within their respective administrative areas, support the tax authorities in performing their duties in accordance with the law, calculate the tax amount according to the statutory tax rate, and collect taxes in accordance with the law.

All relevant departments and units shall support and assist the tax authorities in performing their duties in accordance with the law. The taxation authorities shall perform their duties in accordance with the law, and no unit or individual shall obstruct them.