If I invest in real estate and invest in another company, do I need to pay taxes on the transfer of the real estate?

Generally speaking, if I buy a second-hand house, the taxes that need to be paid on the transaction transfer:

1. House buyers should pay taxes:

1. Deed tax: 1.5 of the house price (3 is required for those with an area of ??more than 144 square meters, 1 for those with an area of ??less than 90 square meters and it is the first home)

2. Stamp duty: 0.05 of the house price

3. Transaction fee: 3 yuan/square meter

4. Surveying and mapping fee: 1.36 yuan/square meter

5. Ownership registration fee and evidence collection fee: Generally, it is within 200 yuan.

2. The tax the seller should pay:

1. Transaction fee: 3 yuan/square meter

2. Stamp duty: 0.05 of the house price

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3. Business tax: Price difference And those who are the only house can be exempted)

Brokerage fee: usually 2~3% of the house price. Is business tax required for real estate investment and shareholding?

Therefore, if you invest in real estate, participate in the investor’s profit distribution, and bear investment risks, no business tax will be levied. If you invest in real estate and earn fixed profits, you need to pay business tax. Wang Zhenyu went on to say that according to the "Reply of the State Administration of Taxation on the Collection of Business Tax on Fixed Profits from Investment in Real Estate or Intangible Assets" (National Tax Letter [1997] No. 490) stipulates that if you invest in real estate or land use rights and collect fixed profits, it is a business of transferring sites, houses, etc. to others for use, and business tax should be levied according to the "leasing industry" in the "service industry" tax category, that is, according to the obtained Fixed profits are subject to 'service industry leasing industry' business tax at a rate of 5%. How to pay business tax when investing in real estate?

Question: Should a supermarket pay business tax after investing in real estate and then transfer it? According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Business Tax Issues Concerning Equity Transfers" (Caishui [2002] No. 191), can it be understood that the transfer after investing in real estate does not require the payment of business tax? ? Answer to the "Notice of the Ministry of Finance and the State Administration of Taxation on Business Tax Issues Concerning Equity Transfers

" (Caishui [2002] No. 191) stipulates that investment in intangible assets and real estate is related to the profits of the investor. Distribution and the act of assuming investment risks are not subject to business tax.

Article 2 stipulates that no business tax will be levied on equity transfers.

Article 3 stipulates that Articles 8 and 9 of the "

Business Tax Item Notes (Trial Draft)" (Guo Shui Fa [1993] No. 149) and Any provisions inconsistent with the contents of this notice shall be repealed.

"Reply of the State Administration of Taxation on the Collection of Business Tax on Fixed Profits Collected from Investment in Real Estate or Intangible Assets" (Guo Shui Han [1997] No. 490) stipulates: According to the "Business Tax Items According to the relevant regulations of "Annotations"

, if you invest in real estate or intangible assets, bear risks with the investor, and collect fixed profits, business tax should be levied in the following two situations: using real estate, If land use rights are invested in shares and a fixed profit is collected, it is a business of transferring sites, houses, etc. to others for use, and business tax should be levied according to the leasing industry items in the service industry tax items; trademark rights, patent rights, non-patented technologies, copyrights, goodwill, etc. If you invest in shares and receive fixed profits, it is an act of transferring the right to use intangible assets, and business tax should be levied according to the tax category of the transfer of intangible assets.

Cai Shui [2002] No. 191 combines the provisions of Guo Shui Han [1997] No. 490 and Guo Shui Fa [1993] No. 149 to grasp the spirit of the document from the following four levels:

1. If you invest in intangible assets or real estate and share profits with the investor, and bear investment risks together, no business tax will be levied;

2. Invest in land use rights in real estate or intangible assets. , if a fixed profit is collected, business tax will be levied according to the leasing industry item in the service industry tax item;

3. Investment in trademark rights, patent rights, non-patented technology, copyrights, goodwill, etc. among intangible assets, etc., will be charged If the profit is fixed, business tax will be levied according to the tax item of transfer of intangible assets;

4. No business tax will be levied on pure equity transfer. Whether an enterprise should pay stamp tax when investing in real estate?

According to Article 10 of the "Notice of the State Administration of Taxation on the Interpretations and Regulations on Certain Specific Issues concerning Stamp Duty" (Guo Shui Fa [1991] No. 155): "'Property The scope of taxation for ownership transfer documents is: documents issued for the transfer of ownership of movable and immovable properties registered with the *** management agency, and documents issued for the transfer of corporate equity. "Although real estate investment and equity ownership are owned by the property. The person has changed, but it does not fall within the taxable scope of the property rights transfer document.

According to the "Notice of the State Administration of Taxation on Stamp Tax Issues on Capital Account Books" (Guo Shui Fa [1994] No. 25): "Based on the total amount of paid-in capital (or share capital) and capital reserves Decal (if the original decal is applied, the increased capital will be used to subsidize the stamp). ”

After investing in shares, stamp tax should be paid on the increased part of the paid-in capital and capital reserve. Is it necessary to pay business tax when a supermarket invests in real estate and then transfers it?

Question: Does a supermarket pay business tax when it invests in real estate and then transfers it? According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Business Tax Issues Concerning Equity Transfers" (Caishui [2002] No. 191), can it be understood that business tax is not required for transfers after investing in real estate shares? Answer to Article 1 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Business Tax Issues Concerning Equity Transfers" (Caishui [2002] No. 191) stipulates that if investment in intangible assets or real estate is invested in shares, *** shall bear the same responsibility as the profit distribution of the investor. Investment risks are not subject to business tax. Article 2 stipulates that no business tax will be levied on equity transfers. Article 3 stipulates that the provisions in Articles 8 and 9 of the "Commentary on Business Tax Items (Trial Draft)" (Guo Shui Fa [1993] No. 149) that are inconsistent with the content of this notice are repealed. The "Reply of the State Administration of Taxation on the Collection of Business Tax on Fixed Profits from Investment in Real Estate or Intangible Assets" (Guo Shuihan [1997] No. 490) stipulates: According to the relevant laws and regulations of the "Notes on Business Tax Items", investment in real estate or intangible assets into shares, If you do not share risks with investors and collect fixed profits, business tax should be levied in the following two situations: investing in real estate or land use rights and collecting fixed profits is a transfer of sites, houses, etc. to others for use. For business, business tax should be levied according to the "leasing industry" item in the "service industry" tax item; investing in trademark rights, patent rights, non-patented technologies, copyrights, goodwill, etc. to collect fixed profits is an act of transferring the right to use intangible assets , business tax should be levied according to the tax item of "transfer of intangible assets". Cai Shui [2002] No. 191 combines the provisions of Guo Shui Han [1997] No. 490 and Guo Shui Fa [1993] No. 149 to grasp the spirit of the document from the following four levels: 1. Investment in intangible assets and real estate, and profit distribution with the investor , ***No business tax will be levied on activities that bear investment risks; 2. If the "land use rights" in real estate and intangible assets are invested in shares and a fixed profit is received, the business tax will be levied according to the "leasing industry" item in the "service industry" tax item Business tax; 3. If you invest in "trademark rights, patent rights, non-patented technology, copyrights, goodwill" and other intangible assets and collect fixed profits, business tax will be levied according to the tax item of "transfer of intangible assets"; 4. Simple equity transfer No sales tax is levied.

Ask again: How do you understand the meaning of simple equity transfer? For example, according to this case, if the company's equity is first acquired through real estate investment, and then the equity is transferred due to poor operating conditions a few years later, can it be understood as a simple equity transfer? Answer again: Equity refers to the rights that can be claimed against the company based on the status of shareholders. The subject of equity transfer is the shareholder, and the object of the transfer is the shareholder's rights. Change registration is usually required with the industrial and commercial authorities. Use real estate or other assets as investment cost to obtain company equity and become a shareholder of the company. After a few years, due to poor operating conditions, the equity was transferred. This transaction between the old and new shareholders is a simple equity transfer.