2. Stamp duty: 0.05% stamp duty shall be paid according to the amount contained in the property right transfer document (contract).
3. Deed tax: for the transfer of land use rights, the tax is based on the transaction price and the deed tax is paid at the rate of 3%.
What tax should I pay for selling the factory?
1. business tax: companies selling factories need to pay business tax (5%), and the standards may be different in different regions. Calculation method: business tax = sales price × 5%; Generally, the business tax is paid by the seller according to about 5% of the transaction amount. Before application or household registration, it is paid by the tax notice issued by the window on the second floor of the trading center to the tax office of the company, and the tax bureau will issue a tax payment certificate.
2. Land value-added tax (according to the value-added amount): generally, it is paid at 30%-60% of the value-added amount of land. Specifically, the difference between the cost price and the transaction price of the factory building is regarded as the tax amount. After the evaluation report is issued, the tax bureau will send personnel to the company to verify and consult the original construction invoices and fixed assets accounting.
3. Appraisal fee: the buyer and the seller shall bear half of it, which shall be appraised by a real estate appraisal company with A-level qualification, preferably a local qualified appraisal company, and the appraisal shall be confirmed immediately after signing the letter of intent for house purchase.
4. Stamp duty: the buyer and the seller each pay 0.5 ‰ of the transaction price.
Matters needing attention in purchasing factory buildings
1. The biggest difference between buying a factory and buying other houses is that the most important thing is to pay attention to whether the land use right is legally obtained according to the state regulations, and whether the land use right is obtained through administrative allocation or allocation, the land transfer fee must be paid (different fees are paid in different places). Be sure to look at the original land use certificate and real estate license.
2. Carefully choose factories with residential areas around them. Due to early urban planning problems, some factories are located near residential areas, which is prone to legal disputes. From the experience, residents are less tolerant of the impact of productive enterprises on the living environment. Factories or residential areas around factories often become hidden dangers of complaints and neighboring lawsuits. Once a dispute occurs, it is often easy to escalate into a group time, which directly affects the normal operation of the enterprise.
The above is what Bian Xiao shared for you about how to pay taxes when buying a factory. More information can focus on the construction industry and share more dry goods.