1. business tax: the seller pays 5% of the transaction amount.
45% payment, before applying for transfer, pay the tax payment notice issued by the trading center window to the tax office of the company, and the tax bureau will issue 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, he can enter the personal bank card and transfer money through the bank window of the trading center, and the agent will pay cash on the spot. 3. Land value-added tax: 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 tax. After the evaluation report is issued, the tax bureau will send personnel to the company to verify and check the relevant original building tickets and fixed assets accounting. 4. Stamp duty: the buyer and the seller each pay 0.5 ‰ of the transaction price; 5. Transaction fee: 0 of the transaction price. 5%, to be paid by the buyer; 6. Registration fee: each set of 300 yuan shall be paid by the buyer; 7. The appraisal fee is assessed by a real estate appraisal company with Grade A qualification, and the appraisal fee is 50% each. 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 to pay attention to whether the land use right is legally obtained according to the 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, such as second-hand houses, should pay attention to:
1. First of all, it is necessary to determine the owner of 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 it has been mortgaged, whether the mortgagee has written opinions on agreeing to sell it;
3. Whether to lease, and if so, whether the lessee waives the preemptive right;
4. Is there a co-owner in the house? If so, did the co-owner give up the preemptive right?
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 under the company name, you can set up a branch in the name of a factory or other independent company that only owns the property to transfer the company. This is called equity transfer, and the property under the company's natural name will do. Product: If there is no property right, no company and no other proof, then a risk agreement is adopted and both parties sign a contract. The transfer price of the factory has nothing to do with the valuation, and the valuation is only used when mortgage loans or local taxes are collected according to the 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. One copy of the ID card of the purchaser, spouse and other co-owners.
2. Copy of the household registration book of the purchaser, spouse and other co-owners 1 copy (if it is a unit with collective household registration, the official seal is required; If there are minors under the age of 18 among the buyers, a copy of the one-child certificate is required).
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 the down payment exceeding 40%.
5. One original income certificate of the purchaser and 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. Loan application for selling the factory building.
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 houses, the longest loan period shall not exceed 10 year (inclusive).
(3) Final repayment period Lender's age: male is less than 65 years old, and female commercial loan is less than 65 years old.
4. The procedures that the buyer needs to go through before the transfer of the factory ownership certificate.
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), legal representative's identity certificate, power of attorney, legal representative's and agent's identity cards (photocopy), application, resolution of the board of directors agreeing to sell the house, articles of association of the company (photocopy with official seal), factory purchase contract, house 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 designated expenses, all of which shall be paid at the designated tax rate.
5. Materials required for deed tax payment: factory sales contract (one original and one copy each), factory sales invoice (one original and one copy each), 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 carried with them, and the original purchase invoices should be brought with them to obtain the title certificate.
5. What should I pay attention to when buying and selling second-hand factories?
1. 2. Understand the property rights and go to the housing management center to check 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 no question about the seller. Take the receipt and get a new certificate yourself. It's over.
Taxes when you pay taxes: 5.5% of the seller's business tax (the real estate license is exempted for five years), 1% of personal income tax (the real estate license is exempted for five years and it is the only property), 0.05% of stamp duty for land transaction service, 3% of deed tax for 6 yuan per square meter, 0.05% of stamp duty for land transaction service and registration fee for 6 yuan and 80 yuan per square meter.
6. What is the transaction process of selling mortgages and buying and selling factories?
Transfer of the sales certificate of the factory building and mortgage procedures for the sale of the factory building 1. 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, and a copy of the identity card of the purchaser, spouse and other co-owners; 2. Copies of the household registration books of the purchaser, spouse and other co-owners (if the unit where the collective household registration is located needs to be stamped with the official seal, if there are minors under the age of 18 among the purchasers, 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 house payment ticket with a 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. One original household registration certificate. 4. The procedures that the buyer needs to go through before the transfer of the factory ownership certificate are 1, factory sale evaluation 2, notarization 3, factory insurance 4 and others 5. The above fees are paid according to the regulations. 5. The factory sales certificate has been transferred. 6. Obtaining the real estate license: The real estate trading center accepts the transfer procedures, and a new real estate license can be issued in about 30 working days. At that time, with the notice of the trading center, all buyers' ID cards and stamps will be brought.
7. How to buy and sell factories?
1. You don't have to pay the deed tax. The deed tax is paid by your next home, that is, the undertaker of your factory. In addition, you should also pay business tax and land value-added tax. If you are in a town, you should also pay urban land use tax and property tax. Of course, after calculating the business tax, you should also pay two additional taxes, namely, urban maintenance and construction tax and education surcharge. Finally, you should also pay personal consumption tax. By the way, when you sell 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 is 3%, while the urban construction tax varies according to your location, specifically, there are three levels: 7%, 5% and 1%. 3) Land value-added tax is paid according to the added value of your land and the real estate on it. 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 the personal income tax has become the enterprise income tax. There are many types of enterprise 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 the enterprise, it can be depreciated according to the fixed assets, which can be deducted as the cost, which will make your enterprise pay less enterprise income tax.