Job Recruitment Website - Property management - How do property companies avoid taxes reasonably?
How do property companies avoid taxes reasonably?
Investment houses will consider tax avoidance, especially commercial houses and commercial properties. Today, we have comprehensively sorted out all kinds of taxes and fees that commercial properties need to bear in the purchase, holding, renting and selling links. Case study: A company rents its office building, with an annual rental income of 30 million yuan. The rent includes 3 million yuan for water and electricity, 654.38+million yuan for internet broadband and 3 million yuan for property management. Based on this calculation, the tax payable by the company in renting office buildings is: business tax = 3000× 5% =10.5 million urban construction tax and education surcharge =150× (7%+3%) =10.5 million property tax = 3000×/kloc-0. It covers the actual rent of 23 million yuan, the annual rent of network broadband of 654.38 million yuan, the property management fee of 3 million yuan and the property management fee of 3 million yuan. The owner of the property collects the utilities and broadband fees that the lessee should bear into the rent, which increases the tax base. In addition, the management fee actually belongs to the property management company. After the property management company obtains this income, it should pay business tax and surcharge instead of property tax, which is double taxation for the company. After overall planning, separate the property, water, electricity and network from the lease contract, sign the property fee contract of the property company, and collect the water, electricity and network fees. Then the tax paid is: business tax = 2300× 5% = 1 15000 urban construction tax and education surcharge = 1 15×(7%+3%). =110.5 million property tax = 2300×12% = 2.76 million stamp duty = 2300× 0.1%= 23,000 total: 4.048 million is less than before overall planning10.23 million. Special note: lease commercial property after purchase. In addition to stamp duty, business tax, urban construction tax and education surcharge, personal income tax is also required to rent commercial properties in the name of individuals. The rental income is 4,000 yuan, deducted from 800 yuan; If the rental income is more than 4,000 yuan, 20% of the expenses will be deducted, and the rest will be taxed at 20%.
- Previous article:Where is the neighboring state capital of Guang 'an?
- Next article:Which community in Langfang has the largest population?
- Related articles
- Beijing real estate in Vancouver forest
- Can the property management committee sue the property?
- What are the requirements of the second-level fire engineer in Yinchuan?
- How much is the house price of Jinyi Hua Ting Community?
- Is the roof of the community public?
- Is the parking fee on the ground reasonable?
- Which street office does Zaozhuang Oriental Jiayuan belong to?
- What about Hengdong Hengxinfu Decoration Co., Ltd.?
- The epidemic situation in Chifeng, Inner Mongolia is grim. Which local areas are at risk?
- Publicity to the society! This is 1 17!