Q：
|
Is asset transfer subject to deed tax?
|
A：
|
Enterprises that are subject to administrative adjustments or transfers of state-owned land and housing ownership by the people's government or state-owned asset management department at or above the county level in accordance with regulations are exempt from deed tax. The transfer of land and housing ownership between enterprises within the same investment group, including between the parent company and its wholly-owned subsidiaries, between wholly-owned subsidiaries of the same company, between the same natural person and its established sole proprietorship, or a limited liability company, is exempt from deed tax. The parent company increases its capital to its wholly-owned subsidiary through the ownership of land and housing, which is deemed to be transferred and exempted from deed tax.
|
Q：
|
How to pay property tax for rental free properties?
|
A：
|
For rental properties, if the lease agreement signed by both parties stipulates a rent exemption period, the property owner shall pay property tax based on the original value of the property during the rent exemption period.
|
Q：
|
Does the company pay property tax for renting out its own property to employees?
|
A：
|
For public housing and low rent housing rented out according to government regulations, including self-owned housing provided by enterprises and self-financing institutions to employees; Public housing rented by the housing management department to residents; During the implementation of private housing policies that involve returning property rights to households and renting out private housing to residents at government prescribed rental rates, is temporarily exempt from property tax and business tax.
|
Q：
|
Is land value-added tax levied on enterprises that transfer or change real estate from pre restructuring enterprises to post restructuring enterprises during enterprise restructuring?
|
|
A：
|
Enterprises shall undergo overall restructuring in accordance with the relevant provisions of the Company Law of the People's Republic of China, including the restructuring of non-corporate enterprises into limited liability companies or joint-stock limited companies, the transformation of limited liability companies into joint-stock limited companies, and the transformation of joint-stock limited companies into limited liability companies. For enterprises before the restructuring that transfer or change state-owned land use rights, buildings and their attachments (hereinafter referred to as real estate) to enterprises after the restructuring, land value-added tax shall not be levied temporarily. Overall restructuring refers to the act of not changing the investment subject of the original enterprise and inheriting the rights and obligations of the original enterprise.
|
Q：
|
How to declare and pay land value-added tax when transferring state-owned land use rights after enterprise restructuring?
|
|
A：
|
When transferring real estate after restructuring and declaring the payment of land value-added tax, the amount paid for obtaining the land use right shall be determined based on the land price paid for obtaining the state-owned land use right before the restructuring and the relevant fees paid in accordance with national unified regulations.
For those who have been approved to invest in state-owned land use rights at a fixed price, the evaluation price approved by the natural resources department at or above the county level at the time of investment shall be used.
If the deduction amount is determined based on the purchase invoice, the deduction amount shall be calculated based on the amount stated on the purchase invoice before the restructuring, and an additional 5% shall be added annually from the purchase year to the transfer year. The purchase year refers to the year of the date stated on the purchase invoice.
|
FAQ
