It is ok for legal persons and shareholders to let the company use their houses for free; But it does not conform to the laws of market economy, that is, the principle of equal compensation. Therefore, the local tax department will collect the property tax according to the rent law or the original value of the house according to the tax collection law and detailed rules and the property tax regulations.

Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.

Extended data

First, real estate inheritance tax.

1, deed tax: if it is legal inheritance, deed tax is not required; If the non-legal heir inherits according to the will, the deed tax shall be paid in full (3%).

2. Stamp duty: for documents established in the process of personal inheritance, stamp duty is calculated and paid according to the tax item of "property right transfer documents", and the tax rate is 0.5 ‰; Individuals who obtain real estate ownership certificates shall pay stamp duty according to 5 yuan/Zhang.

(The taxable value of the house is approved by the tax authorities with reference to the market price of the house in the same period. )

If it is to be sold in the future, if the house inherited by immediate family members is the only house within five years, it will be exempted from personal income tax; If the above conditions are not met, individual income tax shall be levied according to the difference. (The difference between the transaction amount and the original purchase price *20%). In addition, if the sale is less than 5 years, you need to pay business tax (5.65%).

* The starting point of five years is the time when parents buy a house.

Others may also generate notarization fees.

(1) Prepare the following items.

1, application form

2, the heir's identity documents

3. Original real estate title certificate

4, the decedent's death certificate

5. Inheritance documents and notarial certificates

(2) The steps are basically:

1. Go to the police station to get the death certificate of the deceased.

2, to the deceased's unit (or neighborhood committee, village committee) to open the legal heir certificate. The contents mainly include the names of the deceased's spouse, parents and children and whether the deceased's parents have passed away.

3. If there is more than one legal heir, and the property is transferred to only one of them, other people need to give up the inheritance in writing.

The legal heir can bring his ID card and real estate license to the notary office for notarization.

Baidu encyclopedia-real estate inheritance tax