How is the tax on commercial real estate transactions calculated after the VAT reform?

According to the detailed rules for the comprehensive implementation of the VAT reform announced by the Ministry of Finance and the State Administration of Taxation on March 24, 2016, if an individual buys a non-ordinary housing for more than 2 years (including 2 years) for external sales, the difference between the sales income and the purchase price of the housing shall be subject to VAT at the levy rate of 5; The announcement will come into force on May 1, 2016. The taxes and fees incurred in commercial real estate transactions are too high, preventing a lot of capital from getting involved in commercial real estate. According to the regulations, in the case of commercial real estate transactions, in addition to the 3% deed tax that the buyer needs to pay, the seller generally pays the tax in two ways.

If it is levied according to the total transaction price, the value-added tax and surcharge, 20% individual income tax, 20% land value-added tax, etc., to be paid by the seller, are the total of the transaction price; If it is levied according to the difference, the VAT and surcharge, 20% individual income tax, 30%-50% land value-added tax, etc., to be paid by the seller, are the total of the difference price.

Purchased in the name of an individual.

There are corresponding differences in the types of taxes and tax rates incurred when purchasing commercial properties in the name of individuals and commercial properties purchased in the name of enterprises: if purchased in the name of an individual, no taxes will be incurred during the holding period of the property, while land use tax and real estate tax will be paid for the purchase of enterprises;

After purchasing in the name of an individual, when it is ** again, the invoice will be provided to collect the relevant taxes and fees according to the difference, and the relevant taxes and fees will be collected in full if the invoice is not provided; Among them, LAT is based on the value-added amount of the income obtained from the transfer of real estate after deducting the amount of statutory deductions, and is levied according to the four-level progressive tax rate of excess rate: (1) the part of the value-added amount that does not exceed 50% of the amount of deducted items shall be taxed at a rate of 30%; (2) The tax rate is 40% for the part of the value-added amount exceeding 50% of the amount of the deducted items and not exceeding 100% of the amount of the deducted items; (3) The tax rate is 50% for the part of the value-added amount that exceeds 100% of the amount of the deducted item and does not exceed 200% of the amount of the deducted item; (4) The tax rate is 60% for the part of the value-added amount exceeding 200% of the deducted item amount. Purchased in the name of the company.

Purchased in the name of the company, can be used as the company's fixed assets accounting, depreciation can be calculated every year, although the real estate tax and land use tax must be paid every year, but the company can pay less enterprise income tax, the tax burden on both sides can form a hedge, and the tax burden of the enterprise in the holding link is lower. If the property is not subject to secondary transactions and transfers, the tax cost is relatively low, and it is suitable for self-use enterprises;

For example, if the company holds 20 million properties for its own use, it needs to pay 2000 * 70% * 10,000 property tax every year; If the straight-line method is used for depreciation, the depreciation period is 20 years, and the annual depreciation can be 2000 20 = 1 million; Then the company's enterprise income tax = (income - deduction items) * 25%, and the annual depreciation amount of 1 million yuan is counted in the deduction project, then the company can pay 100 * 25% less enterprise income tax every year = 250,000 yuan;

In addition, when a commercial property is purchased in the name of an enterprise, the real estate in the name of the company will be used to repay debts when the enterprise suffers losses or goes bankrupt and liquidated; If there are more than one shareholder of the enterprise purchasing the property, it may involve the division of shares among the shareholders at a later stage.

Second-hand shops involve a lot of taxes and fees. For sellers, there are mainly value-added tax and surcharges, land value-added tax, and personal income tax; For buyers, it's mainly the deed tax. Specifically, you need to calculate taxes and fees according to your personal situation, you can search for "housing tax and valuation" and "mini program on WeChat" to calculate.

The tax rates for commercial real estate transactions are as follows:

1. Deed tax, the current regional guide price (net price) multiplied by 3%;

2. Business tax, the full amount or the difference is the net price);

3. Land value-added tax, 1% or 60% of the difference between the first 30% of the slag (the difference is the depreciation of the original purchase price - the original purchase price - 5% of the original price of the original purchase invoice);

4. Individual income tax, accounting for 20% or 20% of the total amount (the difference is the net original price**-this time);

5. Stamp duty, 100% of the original purchase; After the "house ownership certificate" is completed for the commercial house, it can be mortgaged.

Taxes and fees for commercial real estate transactions are as follows:

1. Commercial real estate transfer fee: the fee standard is 10 yuan. Since the shops cannot be settled, the file inspection fee is charged by piece;

2. Notarial fee for the transfer of commercial real estate: The notary fee for the sale and purchase is 3/1000 of the transaction price on the notarial deed;

3. Deed tax on the transfer of commercial real estate: the deed tax of the shop is 3% of the transaction price;

4. Commercial real estate transfer tax: individual income tax is individual income tax, and the levy standard is 1% of the transaction price. However, if the shop belongs to the company's property rights, the individual income tax is 20% of the transaction price, and the business tax is charged according to the difference between the transaction price and the original purchase price, and the land appreciation tax is 1%;

5. The cost of commercial real estate transfer: the cost of production is about 240 yuan per book;

6. Commercial real estate transaction fee: The transaction fee for non-residential property is 8 yuan per square meter.

Legal basisArticle 2 of the Provisional Regulations of the People's Republic of China on Real Estate Rough Celebration Tax.

Property taxes are paid by the property owner. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them. If the property rights are pawned, the pawn shall pay them.

If the owner of the property and the pawn are not in the place where the property is located, or the property right is not determined and the dispute over the lease is not resolved, the real estate custodian or user shall pay the payment.

The property owners, business management units, pawns, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).

Article 3. The property tax is calculated and paid according to the residual value of the original value of the property after deducting 10% to 30% at one time. The specific reduction range shall be prescribed by the people of provinces, autonomous regions, and municipalities directly under the Central Government.

If there is no original value of the property as a basis, the tax authority where the property is located shall refer to the same type of property for verification.

If the property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax.

Article 4. The tax rate of real estate tax is calculated and paid according to the residual value of the real estate, and the tax rate is; If the tax rate is calculated and paid according to the rental income of the property, the tax rate is 12%.

Commercial real estate taxes are calculated in the following ways:

1. Deed tax. The deed tax on the transfer of commercial property is 3% of the transaction price of the property.

2. Real estate value-added tax.

It will be charged according to the difference between the transaction price and the original purchase price.

3. Land value-added tax.

It is charged at a rate of 1%.

4. Individual income tax.

Usually 1% of the transaction price, if the shop belongs to the company's property, then the tax is 20% of the transaction price.

5. Transaction fees.

Non-residential buildings are charged at 8 yuan per square meter.

6. Transfer fee for file checking.

The charging standard is 10 yuan, because the shop can not be settled, so it is charged in accordance with the way of the stove cherry.

7. Cost of production.

Each copy is about 240 yuan.

In addition, commercial real estate is actually not limited to purchase, not only for living, but also for office, and even for business licenses, which are some advantages that ordinary residences cannot have. Jiwu real estate encyclopedia, more must know to buy a house.

Legal analysis: 1. Buyer's tax: real estate transaction fee:

3 yuan square meter. Housing registration fee: 550 yuan (10 yuan per certificate will be charged for each additional certificate).

Stamp duty on warrants: $5. Stamp Duty:

The property price of the house. Deed Tax: 3% of the transaction price (or appraisal price).

2. Seller's tax: real estate transaction fee: 3 yuan per square meter.

Stamp duty: the price of the house grinding and collapse.

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

Article 1 This Law is enacted in order to strengthen the administration of tax collection, regulate the collection and payment of taxes, safeguard state tax revenues, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

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 blind 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.

Legal analysis: The tax on shop transactions is more complicated, and the value-added tax, the individual income tax in the short draft, and the value-added tax on the land can be simply calculated as the full amount, or the difference is blocked.

Legal basis: Article 10 of the Provisional Regulations of the People's Republic of China on Real Estate Tax The Ministry of Finance is responsible for the interpretation of these Regulations; The implementation rules shall be formulated by the people** of provinces, autonomous regions and municipalities directly under the Central Government, and a copy shall be sent to the Ministry of Finance for the record.

Legal analysis: 1. Stamp duty. 2. Business tax for ordinary housing purchased by individuals for less than 2 years).

3. Individual income tax** 20% of the income from the original value of the house and the taxes paid in the process of transferring the house (reasonable expenses). Commercial real estate buyers: 1. The preferential tax rate enjoyed by ordinary residential buildings with deed tax, that is, the building volume ratio of residential communities is above 140 (inclusive) square meters, the construction area of a single set is less than 140 (inclusive) square meters, and the actual transaction price is lower than the average transaction of housing on the same level of land ** times The housing under these three conditions is ordinary housing) - 3% (deed tax is levied at a rate of 3% for non-ordinary residences).

2. Stamp duty.

Legal basis: Provisional Regulations of the People's Republic of China on Real Estate Tax

Article 1 Real estate tax shall be levied in cities, county seats, organized towns and industrial and mining areas. Article 2 The real estate tax shall be paid by the property owner. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them.

If the property rights are pawned, the pawn shall pay them. If the owner of the property right or the pawn is not in the place where the property is located, or if the property right has not been determined and the dispute over the lease has not been resolved, the real estate custodian or user shall pay the fee.

Article 7 The real estate tax shall be levied annually and paid in installments. The time limit for paying taxes shall be set by the people of provinces, autonomous regions and municipalities directly under the Central Government. Article 9 The real estate tax shall be levied by the taxation authorities where the real estate is located.