How to pay taxes when selling a house owned by a company to an individual

If the company's property is sold to an individual, it shall pay value-added tax, additional taxes, enterprise income tax and other taxes in accordance with the regulations.

If the company is a general taxpayer, the applicable VAT rate is 9%, which can be deducted from the input tax; If it meets the requirements of simplified tax calculation and chooses simple tax calculation, the VAT shall be calculated and paid according to the levy rate of 5%, and the input tax shall not be deducted.

Small-scale taxpayers shall calculate and pay VAT at the rate of 5%, and the input VAT cannot be deducted.

The transfer of a company's house to an individual is called the transfer of a second-hand house, which is taxed as "sale of immovable property";

Deed Tax The taxpayer of deed tax is the buyer (buyer). The calculation formula is: deed tax payable = applicable tax rate of the transaction price of the house transfer; Stamp Duty The taxpayer of stamp duty is the buyer and the seller;

Enterprise income tax Payable enterprise income tax (transaction price of the house transfer, original value of the house, reasonable expenses) 25%;

Business tax and additional levy Units and individuals** "second-hand houses" shall be subject to business tax according to the tax item of "sale of immovable property". Urban construction tax, education surcharge, and local education surcharge are levied respectively according to % of the business tax amount;

Land Appreciation Tax Land Appreciation Tax (LAT) is levied at a prescribed rate on the value-added amount obtained from the transfer of real estate. Value-added amount = transaction price of this house transfer - deducted item amount. The amount of deductions consists of assessments** and other deductions.

If the value-added amount exceeds the amount of the deductible item 50 but does not exceed 100: the value-added amount of the LAT tax is 40 and the amount of the deductible item is 5; If the value-added amount exceeds the amount of the deductible item 100 and does not exceed 200: the value-added amount of the LAT tax is 50 and the amount of the deductible item is 15; The value-added amount exceeds the amount of the deductible item by 200:

LAT tax amount value-added amount 60 deductible item amount 35

Legal analysis: The taxes and fees that need to be paid by the real estate under the name of the company ** to individuals: 1. Value-added tax 2, value-added tax (education and urban construction surcharge) 3, land value-added tax 4, stamp duty.

Legal basis: According to Article 2 of the Provisional Regulations of the People's Republic of China on Value-Added Tax:

1) Except as otherwise provided in Paragraphs 2, 4 and 5 of this Article, the tax rate shall be 17% for the sale of goods, services, leasing services of tangible movable property or imported goods by taxpayers. (2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell immovable property, transfer land use rights, and sell or import the following goods shall be subject to a tax rate of 11%: 1

grain and other agricultural products, edible vegetable oil, edible salt; 2.tap water, heating, air conditioning, hot water, coal gas, petroleum liquefied gas, natural gas, dimethyl ether, biogas, residential coal products; 3.books, newspapers, magazines, audio-visual products, electronic publications; 4.

feed, fertilizer, pesticide, agricultural machinery, agricultural film; 5.Other goods as specified. Article 2 of the Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax stipulates:

Units and individuals who pay consumption tax, value-added tax and business tax are all taxpayers of urban maintenance and construction tax (hereinafter referred to as taxpayers), and shall pay urban maintenance and construction tax in accordance with the provisions of these Regulations. Article 2 of the Provisional Regulations of the People's Republic of China on Land Appreciation Tax stipulates that entities and individuals that obtain income from the transfer of state-owned land use rights, above-ground buildings and their attachments (hereinafter referred to as the transfer of real estate) are taxpayers of Land Appreciation Tax (hereinafter referred to as taxpayers) and shall pay Land Appreciation Tax in accordance with these Regulations.

Article 1 of the Stamp Duty Law of the People's Republic of China stipulates that units and individuals who write taxable vouchers and conduct ** transactions within the territory of the People's Republic of China are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions of this law. Units and individuals that write taxable certificates for use within the territory of the People's Republic of China shall pay stamp duty in accordance with the provisions of this Law.

1. Value-added tax. According to the relevant laws and regulations of our country, the transfer of purchased real estate shall be subject to value-added tax according to the standard of sales of immovable property, that is, the tax rate of general taxpayers is 11%, and the tax rate of small-scale taxpayers is 5%. Nian Sheng.

2. Enterprise income tax. According to the relevant regulations of China, the income from the sale of real estate shall be incorporated into the total income of the current period to calculate and pay enterprise income tax. Taxable income = total income - non-taxable income - tax-exempt income - various deductions - losses allowed to be made up in previous years, the above is the calculation formula.

3. Stamp duty. The stamp duty that a company needs to pay when selling a house is calculated on the basis of the amount stated in the taxable certificate.

4. Land Appreciation Tax. LAT is calculated on the basis of the value-added amount obtained by the taxpayer's ** commercial housing.

5. Urban maintenance and construction tax and education surcharge.

6. Embankment protection fee.

Legal basis: Law of the People's Republic of China on the Administration of Urban Real Estate (2009 Amendment).

Interpretation of the Supreme People's Court on Several Issues Concerning the Application of Law in the Trial of Cases Involving Disputes over Commercial Housing Sales Contracts

Article 16: Where a party requests a reduction on the grounds that the agreed liquidated damages are too high, the liquidated damages shall be appropriately reduced on the basis that the liquidated damages exceed 30% of the losses caused; Where a party requests an increase on the grounds that the agreed liquidated damages are lower than the losses caused, the amount of liquidated damages shall be determined on the basis of the losses caused by the breach of contract.

Legal Analysis: Consistent with the individual. The second-hand housing transaction tax refers to the income obtained by the tax department of Jukai Zheng from the seller for the price difference generated by the transaction in the second-hand housing transaction.

There are 8 types of taxes, including: business tax, individual income tax, land value-added tax, stamp duty, urban construction tax, education surtax, local surcharge and deed tax. Among them, business tax, urban construction tax, education surcharge, and local education surcharge have a total tax rate of 5 55%; For the transfer of ordinary residential buildings by individual residents, the levy of LAT shall be temporarily exempted; Stamp duty is 0 15 of the transaction price of the house; The basis of individual income tax is the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property, and the tax rate is 20%; The deed tax for ordinary residential buildings is 2%, and the deed tax for high-end commercial buildings is 4%.

Legal basis: Article 8 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Taxpayers and withholding agents have the right to learn from the tax authorities about the provisions of the national tax laws and administrative regulations and the circumstances related to the tax payment procedures. Taxpayers and withholding agents have the right to request the tax authorities to keep the information of taxpayers and withholding agents confidential.

The tax authorities shall keep the information of taxpayers and withholding agents confidential in accordance with the law. Taxpayers have the right to apply for tax reduction, exemption and refund in accordance with the law. Taxpayers and withholding agents have the right to make statements and defenses against the decisions made by the tax authorities; In accordance with the law, they enjoy the right to apply for administrative reconsideration, file administrative lawsuits, and request state compensation.

Taxpayers and withholding agents have the right to accuse and report violations of law and discipline by tax authorities and tax personnel.

Legal Analysis:1The sale takes place – VAT is involved.

2.Occurrence of sales – involving urban construction and maintenance tax.

3.The occurrence of sales – involving land and building use rights – involves LAT

4.The company has income – corporate income tax is involved.

5.The occurrence of a specific act – the signing of a contract – involves stamp duty.

The proportion of fees varies from city to city, and the actual local fees shall prevail.

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

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 ***, the infiltration cover 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 levies, levies, tax reductions, tax exemptions, tax refunds, tax payments, 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 and remit, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Property tax is payable. The standard for paying property tax is: 70% for house purchases**.

If it is a commercial property held in the name of a company, it is necessary to settle the property tax and land use tax before it can be listed and traded. Otherwise, not only will you not be allowed to trade, but you will also have to pay a penalty penalty.

Provisional Regulations of the People's Republic of China on Real Estate Tax: The property tax shall be paid by the property owner. The real estate tax is calculated and paid according to the residual value of the original value of the real estate after deducting 30% at one time, and the tax rate is 12% if the property is rented, and the rental income of the real estate is the basis for the calculation of the real estate taxIf the real estate tax is calculated and paid according to the original value of the property, the tax payment period is:

Enterprises shall pay quarterly and individuals shall pay semi-annually, and taxpayers shall declare and pay taxes within 10 days from the date of expiration; If the property is rented, the taxpayer shall declare and pay tax within 10 days from the month following the lease of the property.

The transfer of the company's house to an individual is called the transfer of second-hand housing, and the taxes and fees paid will be different depending on the ownership of the property. The seller is required to pay value-added tax and hidden allowance, land value-added tax, enterprise income tax, water conservancy base and stamp duty; The buyer is required to pay the deed tax and stamp duty.