Zhaotong company registration: Things to note when transferring a house after the “business tax to value-added tax” policy

Real estate transfer is a problem that companies may encounter in practice, especially after the "business tax to value-added tax" reform. There are some new situations that require everyone's attention. Today, Finance and Taxation Jun has sorted out 20 " Things to note when transferring a house after the business tax-to-VAT reform.

1. Selling real estate refers to the business activity of transferring ownership of real estate. Real estate refers to property that cannot be moved or that will cause changes in nature and shape after being moved, including buildings, structures, etc.

Buildings, including residences, commercial buildings, office buildings and other structures used for living, working or other activities.

Structures, including roads, bridges, tunnels, dams and other structures.

2. Transferring limited property rights or permanent use rights of buildings, transferring ownership of buildings or structures under construction, and transferring the use rights of the land they occupy when transferring buildings or structures. , pay value-added tax according to the sale of real estate.

3. Tax rate and collection rate

(1) General tax calculation methods are applicable to general taxpayers, and the tax rate applicable to the transfer of real estate is 11.

(2) The simplified tax calculation method applies to general taxpayers and small-scale taxpayers (including other individuals) transfer real estate, and the tax rate is 5.

4. General taxpayers who sell real estate acquired before April 30, 2016 (excluding self-built properties) can choose to apply the simplified tax calculation method, subtracting the total price and extra-price expenses from the total price acquired. The balance after the original purchase price of the real estate or the valuation when acquiring the real estate is the sales amount, and the tax payable is calculated according to a collection rate of 5. Taxpayers should prepay taxes to the local tax authority in charge of the location of the real estate in accordance with the above tax calculation method, and declare tax to the national tax authority in charge of the location of the institution.

5. If a general taxpayer sells real estate acquired before April 30, 2016 (excluding self-construction), and the general tax calculation method is used to calculate tax, the entire price obtained and extra-price expenses shall be deemed as sales. Calculate the amount of tax payable. The above-mentioned taxpayers shall prepay the tax to the local tax authority in charge of the location of the real estate at a prepayment rate of 5% from the total price and extra-price expenses minus the original purchase price of the real estate or the valuation when acquiring the real estate. The competent state tax authority declares and pays taxes.

6. General taxpayers who sell real estate that they built before April 30, 2016 can choose to apply the simplified tax calculation method. The entire price and extra-price expenses obtained will be the sales amount, and the tax will be levied in accordance with 5 rate to calculate the tax payable. Taxpayers should prepay taxes to the local tax authority in charge of the location of the real estate in accordance with the above tax calculation method, and declare tax to the national tax authority in charge of the location of the institution.

7. If a general taxpayer sells its self-built real estate before April 30, 2016, and the general tax calculation method is used to calculate tax, the total price obtained and extra-price expenses shall be used to calculate the tax payable. Forehead. Taxpayers shall prepay the tax to the competent local taxation authority in the location of the real estate based on the prepayment rate of 5% based on the entire price and extra-price fees obtained, and declare tax to the competent national taxation authority in the location of the institution.

8. When a general taxpayer sells real estate acquired after May 1, 2016 (excluding self-built property), the general tax calculation method shall be applied, and the sales amount shall be calculated based on the entire price acquired and extra-price expenses. Amount of tax payable. The taxpayer shall prepay the tax to the local tax authority in charge of the location of the real estate at a prepayment rate of 5% from the total price and extra-price expenses minus the original purchase price of the real estate or the valuation when acquiring the real estate. The national tax authority declares and pays taxes.

9. When a general taxpayer sells real estate self-built after May 1, 2016, the general tax calculation method shall be applied, and the total price obtained and extra-price expenses shall be used as the sales amount to calculate the tax payable. Taxpayers should prepay the tax to the competent local taxation authority in the location of the real estate based on the prepayment rate of 5% based on the entire price and extra-price fees obtained, and declare tax to the competent national taxation authority in the location of the institution.

10. When a small-scale taxpayer sells the real estate it acquires (excluding self-built) (excluding houses sold and purchased by individual industrial and commercial households and other personal sales of real estate), it shall pay the full price acquired and any additional price. The balance after deducting the original purchase price of the real estate or the valuation when acquiring the real estate from the expenses is the sales amount, and the tax payable is calculated according to a collection rate of 5. Taxpayers should prepay taxes to the local tax authority in charge of the location of the real estate in accordance with the above tax calculation method, and declare tax to the national tax authority in charge of the location of the institution.

11. When a small-scale taxpayer sells its self-built real estate, the total price obtained and extra-price expenses shall be the sales amount, and the tax payable shall be calculated according to a collection rate of 5.

Small-scale taxpayers other than other individuals shall prepay taxes to the local tax authorities in charge of the location of the real estate in accordance with the tax calculation method specified in this article, and declare taxes to the competent national tax authorities in the location of the institution; other individuals shall pay taxes in accordance with this article Declaration and tax payment shall be made to the local tax authority in charge of the location of the real estate in accordance with the prescribed tax calculation method.

12. When other individuals sell real estate (excluding self-built) that they have acquired (excluding the houses they purchased), the original purchase price of the real estate or the acquisition price shall be reduced from the full price and extra-price expenses. The balance after the valuation of real estate is the sales amount, and tax shall be reported to the local tax authority in charge of the location of the house at a collection rate of 5%.

13. In Beijing, Shanghai, Guangzhou and Shenzhen, individual industrial and commercial households and individuals who sell housing purchased less than 2 years ago shall pay the full payment at a levy rate of 5 Value-added tax; if a non-ordinary house purchased for more than 2 years (including 2 years) is sold to external parties, the difference between the sales income and the purchase price of the house shall be paid at a rate of 5; if an individual will purchase a non-ordinary house for more than 2 years (including 2 years), the value-added tax shall be paid at a rate of 5 Years) ordinary housing sold to external parties is exempt from value-added tax.

14. If a taxpayer deducts the original purchase price of the real estate or the valuation when acquiring the real estate from the total price and extra-price expenses as required, it shall obtain a legal and valid tax return that complies with laws, administrative regulations and the provisions of the State Administration of Taxation. certificate. Otherwise, no deduction is allowed.

The above vouchers refer to:

(1) Invoices produced under the supervision of the tax department.

(2) Court judgments, rulings, mediation documents, arbitration awards, and notarized creditor's rights documents.

(3) Other certificates specified by the State Administration of Taxation.

15. If a taxpayer transfers real estate and pays the difference in value-added tax in accordance with relevant regulations, if it is unable to provide the invoice when acquiring the real estate due to loss or other reasons, it may provide the tax authorities with other tax-paid documents that can prove the taxable amount of the deed tax. Vouchers and other information will be used to deduct the difference. If a taxpayer also retains the invoice when acquiring the real estate and other tax payment certificates that can prove the amount of deed tax, the difference shall be deducted based on the invoice.

16. Tax incentives

(1) In order to cooperate with the reform of the national housing system, enterprises or administrative institutions sell housing at the cost price or standard price, and are exempt from value-added tax.

(2) Individuals selling self-built and self-occupied houses are exempt from value-added tax.

(3) Individuals who sell ordinary housing purchased for more than 2 years (including 2 years) are exempt from value-added tax. (The above policies only apply to Beijing, Shanghai, Guangzhou and Shenzhen.)

17. Prepayment declaration

Taxpayers other than other individuals transfer their acquired When prepaying value-added tax on real estate, you need to fill in the "VAT Prepayment Form" and pay the tax in advance to the competent tax authority where the real estate is located. Other individuals are not required to pay advance tax on transfers of real estate.

When a taxpayer transfers the real estate it acquires, the value-added tax paid in advance to the competent tax authority in the location where the real estate is located can be deducted from the current VAT payable. If the deduction is not completed, it will be carried forward to the next period. Continue to deduct.

18. When selling real estate, when the taxpayer issues a value-added tax invoice on its own or the tax authority issues a value-added tax invoice on its behalf, the name of the real estate and the number of the property ownership certificate (none) should be filled in the "Name of goods or taxable labor or services" column of the invoice. The property ownership certificate is optional), fill in the area unit in the "Unit" column, and indicate the detailed address of the real estate in the remarks column.

19. When a general taxpayer in a real estate development enterprise sells a real estate project developed by itself (except for old real estate projects that choose the simplified tax calculation method), the total price obtained and extra-price expenses shall be deducted from the transferee. The balance after the land price paid to the government department when acquiring the land and the demolition compensation fees paid to other units or individuals when acquiring the land is the sales amount.

General taxpayers in real estate development enterprises who sell old real estate projects developed by themselves can choose to apply the simplified tax calculation method. The total price obtained and extra-price expenses shall be the sales amount, and the corresponding land price shall not be deducted. .

Invoice issuance: General taxpayers who sell self-developed real estate projects shall issue value-added tax invoices by themselves.

For general taxpayers selling self-developed real estate projects, if they have collected advance receipts and declared and paid business tax to the competent local tax authorities before April 30, 2016, and have not issued business tax invoices, they can issue ordinary value-added tax invoices. , special VAT invoices are not allowed to be issued, and there is no time limit for the issuance of ordinary VAT invoices stipulated in this article.

General taxpayers who sell self-developed real estate projects to other individuals are not allowed to issue special value-added tax invoices.

20. Small-scale taxpayers in real estate development enterprises who sell self-developed real estate projects are taxed at a levy rate of 5.

Invoice issuance: Small-scale taxpayers selling self-developed real estate projects shall issue ordinary value-added tax invoices by themselves. If the purchaser needs a special value-added tax invoice, the small-scale taxpayer should apply to the competent state tax authority for issuance.

For small-scale taxpayers selling self-developed real estate projects, if they have collected advance receipts and declared and paid business tax to the competent local tax authorities before April 30, 2016, and have not issued a business tax invoice, they may issue a general value-added tax invoice. Invoices cannot be applied for issuance of special value-added tax invoices. This article does not impose a time limit for the issuance of ordinary value-added tax invoices.

Small-scale taxpayers who sell self-developed real estate projects to other individuals are not allowed to apply for the issuance of special value-added tax invoices.

The tax affairs involved in the transfer of real estate have been summarized here. Are you clear?

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