How to calculate the transaction tax of commercial real estate after the reform of the camp?

People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China announced on March 24, 20 16 that if an individual purchases non-ordinary housing for more than two years (including two years) for external sales, the sales income will be deducted from the purchase price, and the value-added tax will be levied at the rate of 5%; This announcement shall come into force on May 1 2065438. The high taxes and fees generated in commercial real estate transactions have prevented a large amount of capital from intervening in commercial real estate. According to the regulations, in commercial real estate transactions, in addition to the 3% deed tax that the buyer needs to pay, there are generally two ways for the seller to pay taxes. If it is levied according to the total transaction price, the seller has to pay 5.6% value-added tax and surcharges, 20% individual tax and 20% land value-added tax. , totaling 45.6% of the transaction price; If it is levied according to the difference, the seller has to pay 5.6% value-added tax and surcharges, 20% individual tax and 30%-50% land value-added tax. 55.6%-75.6% of the total difference price.

Personal name purchase

There are corresponding differences in taxes and tax rates between buying commercial real estate in the name of individuals and buying commercial real estate in the name of enterprises: buying commercial real estate in the name of individuals does not generate taxes during the period of holding real estate, while buying commercial real estate in the name of enterprises requires paying land use tax and property tax;

After purchasing in the name of an individual, when selling again, the relevant taxes and fees will be levied according to the difference when providing the invoice, and the relevant taxes and fees will be levied in full when not providing the invoice; Among them, the land value-added tax is based on the income obtained from the transfer of real estate, and the value-added amount after deducting the legal deduction of the project amount is the tax basis, and is levied according to the four-level progressive tax rate: (1) The value-added amount does not exceed 50% of the deduction of the project amount, and the tax rate is 30%; (2) The tax rate is 40% for the part whose value-added exceeds 50% of the amount of the deducted items and does not exceed 100% of the amount of the deducted items; (3) The tax rate is 50% for the part where the added value exceeds 100% of the deducted project amount and does not exceed 200% of the deducted project amount; (4) The tax rate is 60% for the part whose value-added exceeds 200% of the project deduction. Company name purchase

Purchase in the name of the company can be used as the accounting of the company's fixed assets, and depreciation can be accrued every year. Although the real estate has to pay property tax and land use tax every year, the company can pay less corporate income tax, and the tax burden of both parties can form a hedge, and the tax burden of holding enterprises is low. If the real estate is not traded or transferred for the second time, the tax cost is relatively low, which is suitable for self-use enterprises;

For example, if the company holds 20 million properties for its own use, it needs to pay the property tax of 2000 * 70% *1.2% =168,000 yuan every year; If the straight-line depreciation method is adopted, the depreciation period is 20 years, and the annual depreciation can be 2000/20 = 1 10,000; Then the company's corporate income tax = (income-deduction items) *25%, and if the annual depreciation is included in the deduction items, the company can pay less corporate income tax of 654.38+000 * 25% = 250,000 per year;

In addition, when buying commercial real estate in the name of an enterprise, when the enterprise suffers losses or goes bankrupt and liquidates, the property under the name of the company will be used to repay debts; If the enterprise has more than one shareholder to buy the property, it may involve the share division among shareholders in the later stage.