What are the taxes and fees for buying and selling office buildings?

Abstract: Office building is another name for professional commercial office building. Strictly speaking, office buildings cannot be used by people. This is clearly indicated on the house property certificate. The sale of office buildings is a one-time payment method. The buyer, the intermediary company and the seller will soon receive the buyer's deposit after signing the property transfer contract. What are the taxes and fees for buying and selling office buildings? At present, the office buildings for sale include deed tax, business tax, personal income tax, land value-added tax and stamp duty. Let's take a look with Bian Xiao. Detailed explanation of office building transaction process

One-time payment method:

1. The buyer, the intermediary company and the seller sign the property transfer contract and collect the down payment from the buyer;

2. After checking the property rights, the intermediary company will transfer the buyer's deposit to the seller;

3. The buyer deposits the office building funds into the escrow account of the intermediary company, and the seller issues a receipt to the buyer, and the intermediary company issues a certificate of deposit of the office building funds to the seller;

4. The buyer (individual) provides the buyer's identity certificate, and if entrusted, submits the notarized power of attorney and the identity certificate of the trustee;

The buyer (unit) shall provide the company's business license, legal representative certificate and legal representative's identity certificate. If entrusted, the power of attorney and the identity certificate of the trustee shall be submitted;

5, the seller (individual) to provide proof of identity, real estate license, land and resources bureau issued by the collection department to pay the land use fee of the year;

The seller (unit) shall provide the company's business license, articles of association, resolutions of the board of directors or shareholders' meeting, real estate license, certificate of legal representative, certificate of legal representative's identity, official seal of the company, and certificate of payment of land use fee for the current year issued by the land and resources bureau. If entrusted, the power of attorney and the identity certificate of the trustee shall be submitted;

6. The buyer and the seller sign a Shanghai real estate sales contract (for sale), and foreign-related transactions need to be notarized;

7. The buyer and the seller shall submit the documents and the Application Form for Registration of Real Estate Rights Transfer to Shanghai Land and Real Estate Trading Center;

8. The trading center conducts document retrieval, preliminary examination, approval, application approval, house payment registration and property right change registration (22 working days, 1 natural day);

9. Pay taxes, issue a new title certificate, and the buyer will receive it with the tax bill and receipt, and issue an invoice for the building payment;

10, the intermediary company transfers all the house payment to the seller's account;

1 1. The seller pays off the property management, water and electricity, air conditioning and other expenses. , submit the management fee settlement certificate and hand over the property.

Relevant legal knowledge:

At present, there are two popular evaluation criteria in the office market, one is Grade A office building, and the other is 5A office building. The so-called Grade A office building is actually a popular name, and there is no fixed standard, because no one wants to be called Grade B office building. In this way, I wish any glass curtain wall, elevator and "long" high office building can be called Grade A office building. In contrast, 5A office buildings have certain standards, similar to the hotel star rating method. But for office buildings, there are almost no counterexamples, which is undoubtedly the first element of investing in office buildings.

Super-large scale

The super-large scale mentioned here not only means that the building itself is relatively large, but also emphasizes the extensibility and expansibility of its scale. On the one hand, not only the office building itself is large in scale, but also it must have powerful comprehensive facilities in order to operate into a large space integrating office buildings, apartments, commercial and residential buildings, star-rated hotels, exhibition centers, leisure and entertainment centers and shopping centers. On the other hand, depending on its traffic conditions, transportation extending in all directions is bound to be an important support for its office scale. An office building, without considerable building volume and large-scale supporting facilities, can hardly be called five-star.

Architectural culture

The so-called architectural culture may refer to the history of King Hotel and Queen Hotel for hotels, but for office buildings, it is not so much the brand culture of World Trade Center and World Trade Center as the architectural culture of skyscrapers. No matter the west or the east, developed or backward, when it comes to office buildings, there is an obvious skyscraper complex. Although the bombing of the World Trade Center in the United States has affected the world's pursuit of skyscrapers, it is estimated that this is temporary. Because in principle, low pentagons are also vulnerable.

What are the taxes and fees for buying and selling office buildings?

1, deed tax policy

According to the Provisional Regulations on Deed Tax in People's Republic of China (PRC), the tax targets are the transfer of land use rights and house ownership, and the tax items are the transfer of state-owned land use rights and land use rights (including sale, gift and exchange), and the sale, gift and exchange of houses, with a tax rate of 3%-5%. Taxpayers are units and individuals who bear the transfer of land and housing ownership in China. The state stipulates that individuals purchase ordinary houses for their own use, and the deed tax is temporarily halved. In this year's real estate tax policy adjustment, the state has defined the ordinary housing standards that enjoy preferential policies from three aspects: price, area and floor area ratio. From June this year 1, the preferential policies for individual house purchase deed tax will also be implemented in accordance with the unified ordinary housing standards.

2. Business tax policy

According to the Provisional Regulations of the State on Business Tax, when units and individuals sell real estate, a business tax of 5% is levied on the transaction price. 1999 in order to cooperate with the reform of the national housing system and effectively reduce the tax burden of individuals buying and selling ordinary housing, the state has issued preferential policies, stipulating that individuals purchase and live in ordinary housing for more than 1 year, and are exempt from business tax when selling. For ordinary houses purchased by individuals and lived for less than one year, the business tax at the time of sale shall be levied according to the difference between the sales price and the original purchase price. Recently, in order to promote the healthy development of the real estate market and curb speculation, the state has adjusted the business tax policy for personal transfer of real estate. From June 1 2005, individuals who have purchased houses for less than two years will be subject to full business tax according to the income from the sale of the houses. Individuals who buy ordinary houses for more than 2 years (including 2 years) and change hands are exempt from business tax when selling. For individuals who purchase non-ordinary housing for more than 2 years (including 2 years), business tax shall be levied according to the difference between the income from the sale of housing and the purchase price.

3. Individual income tax policy

According to the national individual income tax law, individuals should pay personal income tax at the rate of 20% on the income obtained from the transfer of houses and other property.

4. Land value-added tax policy

Land value-added tax was levied in 1994, with the main purpose of standardizing the transaction order of land and real estate market, rationally adjusting the land value-added income and safeguarding the national rights and interests. Land value-added tax is a tax levied according to the prescribed tax rate, based on the value-added amount obtained by taxpayers in transferring the right to use state-owned land and its above-ground buildings and attachments in People's Republic of China (PRC). The land value-added tax rate adopts four progressive tax rates, which are 30%, 40%, 50% and 60% respectively. There are also some preferential policies for land value-added tax. For example, real estate requisitioned and recovered according to law due to national construction needs, and ordinary standard houses owned by individual residents. The land value-added tax shall be exempted or temporarily exempted at the time of transfer.

5. Stamp duty policy

Stamp duty is a tax levied on various taxable economic documents received in economic activities. According to the Provisional Regulations on Stamp Duty, 0.5 ‰ of the amount recorded in the transaction contract is levied on the buyer and the seller.