First, down payment.
In view of the policy that the second-home mortgage loan must be paid down by more than 50%, a real estate development enterprise has introduced a subsidy method of paying down by 20% on behalf of the owner.
For example, a citizen bought a property with a value of 6.5438+0 million yuan, which belongs to his second suite. According to the policy, this citizen has to pay at least 50% down payment, that is, 500,000 yuan. But many people can't afford so much down payment, so the real estate company only accepts 30% down payment, that is, 300 thousand, and then advances 200 thousand to help customers successfully borrow money to buy a house. Both parties agree that the money paid in advance to the real estate enterprise will be returned by the customer when the house is handed over after 1 year, and the interest will be calculated according to the bank loan interest rate for the same period.
The financial personnel of the enterprise believe that because the enterprise has not actually received all the down payment from the owner, the house payment paid by the enterprise is not the actual income received in advance, and will be recorded when the owner actually pays back the money. Enterprises will not consider the part of their income when they declare and pay various taxes during each tax period. That is to say, for the down payment of 500,000 yuan, only 300,000 yuan is credited to the corporate finance, 300,000 yuan is credited to the tax declaration turnover, and the remaining 200,000 yuan is credited to the tax when it is actually collected.
Is there any tax-related problem for enterprises to operate like this? According to the relevant tax policies, the advance payment received from the sale of real estate is subject to business tax, enterprise income tax, stamp duty, prepaid land value-added tax, etc. Among them, the relevant laws and regulations of business tax stipulate that if a taxpayer sells real estate in advance, its tax obligation will occur on the day when it receives the advance payment. In order to withdraw funds as soon as possible and urge customers to apply for mortgage as soon as possible, real estate enterprises need to issue receipts together with the down payment paid by the owners. In terms of financial treatment, it is equivalent to the fact that the enterprise has obtained all the down payment and pre-sale income stipulated in the mortgage contract, which should be fully included in the turnover and calculated to pay business tax and other taxes.
In addition, the premise of real estate enterprises to advance the down payment on behalf of customers is to sign the Advance Payment Agreement with customers. According to the agreement, the customer must make up the down payment in full within the time limit stipulated by the real estate enterprise (generally before handing over the house), and the real estate enterprise will formally deliver the house to the customer.
This kind of advance payment agreement is also a part of enterprise operation, and should be included in other accounts receivable accounting in financial treatment. After the actual collection, other receivables are directly offset, which has nothing to do with the pre-sale income and does not need to be taxed separately. However, according to the relevant laws and regulations of business tax, the interest on advance payment charged by real estate enterprises and the liquidated damages for customers' failure to repay on time are also subject to business tax when lending funds to others for use.
Second, buy tax rebates.
A city stipulates that the deed tax can be reduced 1% for the purchase of ordinary houses below 90 square meters. Although the residential project developed by a real estate enterprise does not meet the requirements, it also slogan of tax refund for house purchase: the unit with 1.4 square meters developed by the enterprise only needs to pay the deed tax of 1.4%, and the extra deed tax is paid by the enterprise on behalf of the customer. Taking a set of commercial housing with a value of 6,543,800 yuan as an example, the client should pay the deed tax of 40,000 yuan, while the client only needs to pay 6,543,800 yuan when handling the real estate license, and the remaining 30,000 yuan will be borne by the real estate enterprise. Under this sales model, the actual income of the enterprise is only 970,000 yuan, but the business tax should be calculated and paid according to 6,543,800 yuan.
Third, discount promotion.
After the implementation of the new real estate policy, various real estate development enterprises use discount promotion methods more. However, the company publicized the sale at a discount, and finally signed the contract at a net price. Thousands of promotion methods are not as simple as direct profit-making, customers get benefits, and enterprises also reduce tax expenditures.