Gao Du finance affairs grooms
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In May 24, 25 days, duty Wu expert Mr. Sun Wei appears on top class estate grand banquet of Wu of duty of Wuhan Gao Du, with duty Wu risk control gives priority to a line, thorough mining arrives from the financing that take the land the duty Wu that liquidates total value catenary plans as a whole problem, give counsel for the enterprise.
Professional and meticulous knowledge explains union real case analysis, scene emersion type is interactive education, get student greatly reputably. Small make up answer the spot wonderfully now doubt link rectifies tonsorial cloth, in order to provide dinner for duty Wu person.
Q1: Our boss the name with the individual, combined 8 natural people to purchase a land jointly, traded to sign a contract at that time, finish pay. According to legal provision: The individual prohibits business land, did not finish formalities of property right change the name of owner in a register up to now so. So my problem is: How to go to this land transfer ownership company under one's name? Whether can establish a new company, make equity investment with the name of land, go to land transfer ownership the company under one's name? Whether can be endowment spread increased later does means reclaim equity stage by stage?
Answer: Basis " land management method " the 2nd regulation: "People's Republic of China executes the socialistic state ownership of land, namely system of ownership of the whole people and system of ownership of working people collective. Any units and individual do not get embezzlement, buying and selling to perhaps make over land illegally with other form. " accordingly, the chief problem that you should solve at present is land transfer ownership, go to land transfer ownership only after all inside the enterprise, ability deals with legal procedures, set out from duty Wu angle so, your train of thought is feasible, but I have a small proposal, consult for you: From law this angle is told, individual and partnership business, they are the community of the interest. Accordingly, if I put mutual land in my individual solely invested enterprise, actually property right is to did not produce move! So you establish new company, be worth land to try as equity investment, after all the individual's word, doing procedure is special not easy.
If this method is no good, I suggest you go and governmental land management department is communicated, this 8 people's mutual land, be to invest to still be made over next? Let a government sector point to a road, give out a solution.
Q2: ? Error the name of individual of abstruse ヒ ? builds a house jointly, already built ground first floor now, 25% what be the project that finish. If I now with " in build a project " name makes over the estate company that commends unit price. If profit generates in this process, still need what to tax pay?
Answer: According to urban estate the law sets: "In build a project to make over need to achieve the 25% above that always cast " , so we should be in this house make it build a project to achieve 25% , or goes to investment later, or is made over, when making over, these 8 people can be involved transfer praedial value added tax, hand in an individual to transfer property income tax even 20% , also want to calculate land value added tax of course, land value added tax is to press those who build a project to hand in.
I also settle a matter to everybody here, when landed company builds a house to sell, should according to what build a house 20% add plan value added tax of deduction methodological computation land. Actually this policy just does not apply to estate to develop, to industrial property, content grades property, it is the individual is made over even build a project likewise applicable. It is with your problem exemple, after taking the land it make it is in build new project, and be of 8 people build a project, if resell goes out, it is likewise according to of 20% add plan deduction method will calculate its land value added tax. This still is involved among them trade the price, and make over trade the price needs these 8 people to take the place of to land tax bureau special bill gives the value added tax with expense praedial carry out a company, an enterprise is according to you the bill after pay taxes is bought as him in the cost that builds a project, the processing that goes to all deduction doing the value added tax from the back, land value added tax and enterprise income tax.
Q3: Be aimed at me these two plan, how should do calculate?
Answer: This problem too too wide extensive, the element that cost calculates is very much, should the particular case according to enterprise oneself is particular analysis, if do not know really which advantageous, you have account first.
Q4: I want to seek advice, is synthesis ground library rental house property duty of the part how pay? We are solid hire, either one press a month fixedly to rent, perhaps press year rental, I am to press a day to calculate by the month.
Answer: The computation of duty of housing content house property, cent is from valence plan ask for and from hire plan proof. Hack house property, according to the duty of hire computation house property of collection; The house property of for private use, according to house property former estimation calculates house property tax. Synthesis ground library, hack area, pay house property tax by hire, do not have hack part, according to house property primary value and the tax rate of 1.2% pay house property tax.
Calculate by the month, this is we often are met between solid Wu a some errors. We are in decide a business is handed in when paying tax, should be will see it answer to should not pay tax from the regulation of tax law, is not from it can numerate. Tax law is very clear, distinguish namely by the area: Hack area, will hand in by hire, other management this, will hand in by primary value.
To hack parking space, although day collection is pressed when your parking space hire, but you can go out by lunar computation in all collection how many hire, declare house property tax by the month, from hire plan proof.
Q5: Will tell with respect to your individual experience, should the apportion of ground library cost make odd file?
Answer: What is is subterranean parking space the mainest? It is his cost. Land cost was occupied very big together, wanting it only so is not of plan look, we had be toed strive for with revenue not apportion land cost. You here went out land cost surely, this is our bottom line, also we must be striven for.
I once had made a such items, be in somewhere, its subterranean parking space does not handle property right, also not be inside the area of plan look. And, its subterranean parking space is control oneself, receive those who stop fare by the hour. Make an example, if cost is high, it is quite adverse to us, so we hope he is little apportion cost. So we and the fellow worker that become this department are communicated, operate in professional level in them, let spread out into devoir this job is in of the license, in the limits of the principle, listed the cost of an underground garage, lower better, but cannot too unusual. Final cost ministry gave the cost of ground library apportion to us, later also all the time continue to use this low cost.
Q6: So to subterranean garage this construction cost admits really, can you rely on the final report of cost branch?
Answer: Right. This need and cost ministry communicate specific requirement alone, let them be done by your demand, otherwise he won't come by your meaning, the cost that makes also with respect to no point.
Q7: Our company was the same as hold of additionally two companies last year the equity of some company, last year is one-time 100% transferred equity, may be a country actually duty cases [2000]687 date place sets case. My not obvious place depends on, the form that makes over with equity realizes land to make over, be about pay land value added tax, but equity of former to buying this afresh company, the cost of its hold land is changeless, that is equivalent to repeating pay land value added tax, be such?
Answer: Enterprise income tax and value added tax, land value added tax, it is among them cannot of empty shelves. That is to say, the price of duty has been paid in front, next segment identifies it certainly is cost, so you need not worry about this thing. Just did not reflect on your Zhang come out, it is to won't be reflected on project company Zhang of course come out. Be in the land of project company e.g. you, original cost is 100 million, the price that equity trades now is 1.5 100 million, among them excessive price 50 million. Such word, according to the country duty cases [2000]687 sign language, because transfer equity entirely, so you should press 1.5 100 million pay land value added tax. So project company here, the cost on its Zhang remains 100 million, but in front had pressed 1.5 100 million had paid land value added tax. When you are doing land value added tax to liquidate, inside liquidation forms for reporting statistics first land cost 1.5 100 million, the cost that is not your account 100 million. Income tax, value added tax and land value added tax are a such principle, but the legislative principle that this is a tax law, (tax bureau) do not take give a clause to give you, without file regulation.
Q8: So is land value added tax suffer by what equity makes over let square pay of square pay or sell one's own things?
Answer: This problem in the country duty cases [did not make clear in 2000]687 sign language, body of this compasses definitive edition not quite coincidence method manages, it is a blemish of this file. " land value added tax is temporary byelaw " regulation, transfer value added tax of land of pay of the need when land and housing content. What I sell is equity, not be to sell land, but according to 687 article I sell equity also must I pay land value added tax, come out a problem: Who is handed in? This becomes very interesting. Project company is sold, let him hand in him to also can feel unreasonable; Then this should be to make over the one party of equity to hand in, he sold 1.5 100 million, he has 1.5 income of 100 million. Cost is in that, they do not have land, it is equity, cost is absent again he, anyway who is handed in incorrect, this is the problem of a blemish of code.
What once the enterprise reflects this file to duty Wu total bureau is unreasonable, the hope can overturn this provision, but total bureau did not agree. At present this file has some of area between reality is carried out not quite, so you are communicated so that communicate with local tax bureau first look, more or less to strive for, perhaps of short duration does not carry out this file place, this kind of circumstance need not pay land value added tax.
Q9: My circumstance is such: Premise we are not estate companies, one is the subsidiary of group interior, one is the branch of group interior. And our house property is to embed those who be inside the branch, but our land is in again subsidiary, we cannot handle house property card because of this reason now. So I want to know, think in what lower tax rate below, what kind of means can you pass to handle this issue?
Answer: Absorb amalgamative, should absorb subsidiary and branch amalgamative come over. Didn't the ground and room close? House property card handles after closing again, this is current better method, not other better.
Q10: But our branch has first-rate aptitude, aptitude does not have method move. Do we hope to look for a better method?
Answer: You go to in that way word deal. Have this branch first schism, when making component, you to assure aptitude, take taxation to make cost exchange confidential intelligence only, schism hind becomes two companies. Because aptitude is immutable, so you get a capital fund (house property) cent comes out new company. After schism is finished, original branch name is changeless also withheld aptitude, this new company that cent comes out is done with subsidiary again absorb amalgamative, house property card is handled after rising jointly again, so the defect that do sth over and over again comes down is duty much.
