What are the rules of tax avoidance for buying a house in commercial real estate?

In the real estate market, many people buy houses for their own occupation, but there are also many people who buy houses for business or investment. For example, many people will buy commercial properties for investment. This article will tell you the rules for purchasing duty-free commercial properties for your reference.

What are the rules of tax avoidance for buying a house in commercial real estate?

Investment in buying a house will consider the issue of tax avoidance, especially commercial housing and commercial properties. Now, we have comprehensively sorted out the various taxes and fees required for the purchase, holding, leasing and sale of commercial properties. How to avoid tax reasonably in commercial property leasing? A company leases its office building, with an annual rental income of 30 million yuan. The intermediate rent includes 3 million water and electricity, 654.38+million annual rent for network broadband, and 3 million for property management. Based on this calculation, the company should pay taxes and fees for renting office buildings: business tax = 3,000 times 5 percentage points = 1.5 million, urban construction tax and education surcharge = 150 times (7 percentage points plus 3 percentage points) = 1.5 million, and property tax = 3,000 times1. Calculation: 5.28 million yuan. The original rent includes the actual rent of 23 million yuan, the annual rent of 654.38+10,000 yuan for network broadband, the property handling fee of 3 million yuan for water and electricity, and the property fee of 3 million yuan. The property owner included the utilities and broadband fees that the lessee should bear in the rent collection, which increased the tax base. In addition, the practice belongs to the handling fee of the property company. Property companies should pay business tax and surcharges instead of property tax after earning income, which is double taxation for the company.

After overall planning, the property water and electricity network is separated from the lease contract, and the property fee is signed by the property company, and the water and electricity network fee is collected by them, so the tax paid is: business tax =2300 times 5 percentage points = 1 15000, urban construction tax and education surcharge = 1 15 times (7 percentage points plus property tax After purchasing a commercial property, let it out, and other expenses other than the actual rent should be excluded from the lease contract as far as possible for tax planning. In addition to stamp duty, business tax, urban construction tax and education surcharge, personal income tax is also required to rent commercial houses 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 percentage points will be deducted, and the rest will be taxed at 20 percentage points.

What common sense should I know about buying a house to avoid tax?

Changing the name directly can really reduce all kinds of taxes and fees and save a lot of money. However, in practice, the direct renaming operation is not standardized, and there are many invariable factors, which is extremely dangerous. It is argued that buyers and sellers should not transfer ownership in this way. When handling the title certificate, the seller and the buyer's name are not up to standard, so we can only find contact, but the intermediary will ask the seller to pay a handling fee of 10 thousand yuan to 20 thousand yuan. However, it will be shown later that the name cannot be added, but the intermediary said that the money has been spent and there is a struggle. When adding the name of the buyer, both parties need to participate in the sales of 1 percentage point to the buyer. In this link, sometimes it will show that one party feels that he has suffered a loss and refuses to go through the formalities, which is very dangerous. There will often be fierce struggles between the two sides in this link, and the latter party has to make concessions, while the buyer is in great danger. Because the real estate license and property are not completely owned by the buyer, it is often the buyer who makes concessions afterwards. It is impossible to borrow money from the bank in this way. Some small intermediaries agreed to borrow money from buyers in order to collect commission money and find contact fees, but later they could not borrow money and forced buyers. Although some processes can be loaned through hard work, they can only be loaned, but the interest rate is 2 percentage points higher than that of ordinary loans, or even higher.

In this way, if the two sides disagree and cannot negotiate, it is difficult to deal with it through legal channels, because it is not obvious from the whole process that it is sales. In many processes, the sales department will remind you that there are no houses for sale now, but there are many "renamed houses" in the hands of real estate agents, and it is likely that the developers themselves are involved in the speculation. In practice, because the two sellers have not signed a formal house purchase contract, and the whole process of "direct name change" transfer method can not reflect the sales business, it can not be supported and maintained by laws and regulations. When the sellers are not harmonious, it is difficult to deal with it through laws and regulations.

After reading the above article, do you have a better understanding of the tax aspects involved in real estate investment? I hope everyone can handle it legally as described in the article.