Common sense assistance in buying and selling factories

1. What taxes do I have to pay for the sale of industrial plants?

1. business tax: the seller pays 5% of the transaction amount.

45% payment, before the transfer, with the tax payment notice issued by the trading center window to the company's tax office to pay, the tax bureau issued a tax payment certificate; 2. Deed tax: 3% of the transaction price is paid by the buyer, usually at the deed tax window of the trading center. If the buyer's company is not in Shanghai, it can be paid in cash, through personal bank card, through the bank window located in the trading center, and paid by the agent on the spot. 3. Land value-added tax: pay 30%-60% of the land value-added amount. Specifically, the difference between the cost price and the transaction price of the factory building is regarded as the tax amount. After the evaluation report is issued, the tax bureau will send personnel to the company to verify and check the original construction ticket and fixed assets accounting. 4. Stamp duty: the buyer and the seller each pay 0.5 ‰ of the transaction price; 5. Transaction cost: 0.5% of the transaction price. 5%, to be paid by the buyer; 6. Registration fee: each set of 300 yuan is paid by the buyer; 7. The appraisal fee, 50% each, will be appraised by a real estate appraisal company with Grade A qualification, and the appraisal will be confirmed immediately after signing the letter of intent to purchase a house; .

2. What should I pay attention to when buying and selling factories?

The biggest difference between buying a factory and buying other houses is that we should pay attention to whether the land use right is legally obtained in accordance with state regulations, whether the land use certificate is obtained through administrative allocation or allocation, and pay the land transfer fee (different fees are paid in different lots). Be sure to look at the original land use certificate and real estate license. Others, like second-hand houses, should pay attention to:

1. First, determine who owns the house. Need to check the other party's "ID card" and "real estate license" (preferably land use certificate), which must be original.

2. Understand whether the property right and land use right of the house are restricted, such as whether it is mortgaged (other rights will be recorded in the house ownership certificate and land use certificate), whether it is sealed up, and whether it is restricted by administrative organs or judicial organs. If there is a mortgage, whether the mortgagee has a written opinion to agree to the sale;

3. Whether to lease, and if so, whether the lessee waives the preemptive right;

4. Is there a house occupied? If yes, * * * Does anyone give up the right of first refusal?

3. What is the process of plant transfer?

The main difference between the transaction process of the factory building is the red capital with property rights and the company without property rights, and there are three products without 1. If there is a red capital with property rights, the transaction method is basically the same as that of commercial housing. 2. If there is no red capital in the name of the company, you can set up a branch in the name of the factory or other independent companies that only own property to transfer the company. This is called equity transfer, and the property under the company's natural name will be OK. The goods are: if there is no property right, no company and no other proof, then take the risk agreement and sign the contract between the two parties. The transfer price of the factory building has nothing to do with the valuation. Valuation is only used when mortgage loans or taxes are collected according to valuation. The transfer price is the price accepted by both parties or the market reference price.

4. Workshop transaction process

1. down payment for the sale of the factory building.

2. The down payment for the sale of the factory building shall not be less than 40% of the total house price, and the payment period shall be within one month after the down payment.

Three, the sale of the factory to apply for a loan from Shanghai Bank (the total loan amount shall not be greater than 60% of the total house price), you need to provide the following information:

1. Copy of ID card of the purchaser, spouse and other * * * owners 1 copy.

2. Copy of the whole household registration book of the purchaser, spouse and other * * * people (if it is the unit where the collective account is located, affix the official seal; If the buyer has minors under 18, a copy of the one-child certificate shall be provided).

3. The factory buyer is married: provide a copy of the marriage certificate.

The buyer is unmarried: provide the original unmarried certificate (the unmarried certificate must be issued by the unit or street where the file is located)

4. A copy of the invoice with a down payment of more than 40%.

5. One original income certificate of the purchaser and his spouse.

6. mainlanders need to provide a copy of the temporary residence permit and the original household registration certificate.

7. Factory building sales contract.

8. Application for loan for the sale of factory buildings.

9 proof of the borrower's economic income (the monthly repayment amount is less than 48% of the monthly income).

10. Loan contract for the sale of individual factories (in quadruplicate)

1 1, personal workshop mortgage contract (in quadruplicate)

12, loan amount, lender's age and years.

(1), and the maximum loan amount shall not exceed 60% of the contract price for the purchase or lease of commercial housing.

(2) For the purchase of commercial premises, the longest loan period shall not exceed 10 year (inclusive).

(3) Final repayment period Lender's age: male under 65 years old, female commercial loan under 65 years old.

4. Procedures that the buyer needs to go through before the ownership certificate of the factory building is transferred.

1. Factory sales evaluation

2. Notarization

3. Factory construction insurance

4. Others

5. All the above expenses shall be paid as required.

Verb (abbreviation of verb) transfer of factory sales certificate

1. Information to be provided by the seller: business license (photocopy), identity certificate of legal representative, power of attorney, identity cards of legal representative and agent (photocopy), application, resolution of the board of directors agreeing to sell the house, articles of association (photocopy with official seal), factory purchase contract, purchase invoice (photocopy), title certificate and envelope.

2. Information to be provided by the buyer: all evaluation reports (photocopies), ID cards and seals of the buyer.

3. Information required by the bank: business license (photocopy), identity certificate of legal representative, power of attorney,

4. Estimated expenses arising from the sale and transfer of the plant: deed tax, stamp duty, registration fee, handling fee and other prescribed expenses, all of which shall be paid at the prescribed tax rate.

5. Materials required for deed tax payment: factory sales contract (one original and one copy), factory sales invoice (one original and one copy), and copies of ID cards of all buyers.

The intransitive verb obtains the title certificate: the real estate trading center accepts the transfer formalities and can issue a new title certificate in about 30 working days. At that time, according to the notice of the trading center, all buyers' ID cards and seals should be brought, and the original purchase invoice should also be brought to obtain the property right certificate.

5. What should I pay attention to when buying and selling second-hand factories?

1. See the house on the spot. 2. Understand the property rights and go to the housing management center to audit the accounts (confirm the property owner, no mortgage, no demolition, no seizure). 3. Sign a sales contract with the seller and pay a deposit of 20,000 yuan. 4. Make an appointment to send the documents to the housing management center.

Pay a deposit of 30% when delivering documents. 5. Tax payment, balance payment and transfer should be made on the same day.

6. There is nothing about the seller. Take the receipt and get a new certificate yourself. It's over.

Taxes at the time of tax payment: 5.5% of the seller's business tax (five-year-free property ownership certificate), personal income tax 1% (five-year-free property ownership certificate is the only property), stamp duty 0.05% of the land transaction service fee, deed tax 3% of the buyer per square meter in 6 yuan, stamp duty 0.05% of the land transaction service fee per square meter in 6 yuan and 80 yuan registration fee per square meter in 6 yuan.

6. What is the transaction process of selling mortgages and buying and selling factories?

1. Transfer of the sales certificate of the factory building and mortgage procedures for the sale of the factory building. A down payment for the sale of the factory.

2. The down payment for the sale of the factory building shall not be less than 40% of the total house price, and the payment period shall be within one month after the down payment. 3. When an individual applies for a loan from Shanghai Bank (the total loan amount shall not be greater than 60% of the total house price), the following information shall be provided: 1, copies of identity cards of the factory purchaser, spouse and other * * * owners; 2. A copy of the complete household registration book of the factory buyer, spouse and other * * * owners (if it is the unit where the collective account is located, it needs to be stamped with the official seal; If the buyer is under 65438, a copy of the one-child certificate is required. Buyer is married: provide a copy of marriage certificate. The buyer is unmarried: provide the original unmarried certificate (the unmarried certificate must be issued by the unit or street where the file is located). 4. A copy of the down payment of more than 40%. 5. The original income certificate of the purchaser and his spouse. 6. mainlanders need to provide a copy of the temporary residence permit. Original household registration certificate 1 copy. 4. The procedures that the buyer needs to go through before the transfer of the factory ownership certificate are 1, factory sale appraisal 2, notarization 3, factory insurance 4 and others 5. The above fees are paid according to the regulations. 5. Transfer of ex-factory sales certificate. 6. Obtain the house ownership certificate: The real estate trading center accepts the transfer formalities, and a new house ownership certificate can be issued in about 30 working days. At that time, with the notice of the trading center, bring all buyers' ID cards and seals.

7. How to buy and sell the factory building?

1. You don't have to pay the deed tax, it's paid by the undertaker of your factory. In addition, you have to pay business tax and land value-added tax. If you are in a town, you have to pay urban land use tax and property tax. Of course, after calculating the business tax, you should also pay two other taxes, namely, urban maintenance and construction tax and education surcharge. Finally, you should also pay personal consumption tax. By the way, when you sold the factory. So you still have to pay stamp duty. Now, the tax rate is 1) You are selling real estate, and the business tax rate is 5%. 2) The additional tax rate for education fees is 3%, and the urban construction tax is divided into three grades, namely, 7%, 5% and 1%, depending on your location. 3) The land value-added tax is paid according to the appreciation of your land and the property above. According to the value-added amount, it is divided into four tax rates: 30%, 40%, 50% and 60%. 4) Stamp duty is calculated at 0.5 ‰ of the transfer amount. 5) The real estate tax rate is 1.2%. 6) The tax rate of urban land use tax is not necessarily different, depending on the city where you live. 2. Everything is consistent with the question 1 except that personal income tax is changed into enterprise income tax. There are many kinds of corporate income tax rates, which may be different in different regions. For the latter question, it is definitely cost-effective to sell the factory to the enterprise. I won't talk about other issues. After the factory is sold to an enterprise, it can be depreciated according to the fixed assets, included in the cost, and can be deducted, so that your enterprise can pay less enterprise income tax.