What tax should I pay for buying a factory? 1, VAT, 5% of the transaction amount.
2. Temporary land value-added tax. According to the Provisional Regulations of People's Republic of China (PRC) on Land Value-added Tax and its implementing rules:
If the workshop here is a house with the right to use state-owned land, the seller shall pay the land value-added tax, which is determined by multiplying the value-added after deducting the real estate transfer project by the applicable tax rate, or approved and levied according to the provisions of the tax authorities:
If the collection is verified, the deduction item is the sum of the replacement cost evaluation price and the transfer-related taxes paid by the seller at the time of transfer. The tax rate is:
(a) the value-added amount does not exceed 50% of the project deduction.
Land value-added tax = value-added amount × 30%
(2) The added value exceeds 50% of the deducted amount, but does not exceed 100%.
Land value-added tax = value-added amount ×40%- deduction of project amount × 5%
(3) The value-added exceeds 100% of the deducted project amount, but does not exceed 200%.
Land value-added tax = value-added amount ×50%- deducting project amount × 15%.
(four) the value-added amount exceeds 200% of the amount deducted from the project.
Land value-added tax = value-added amount ×60%- deduction of project amount × 35%
5%, 15% and 35% in the formula are quick deduction coefficients.
If the collection is approved, please consult the local tax authorities for the approved collection rate of land value-added tax, which is determined by multiplying the transfer income by the approved collection rate.
3. Deed tax. If you are qualified for the legal transfer of real estate, the buyer needs to pay the deed tax at the rate of 4%, and the tax is based on the transaction price (or the evaluation price recognized by the tax authorities).
4. Urban construction tax, education surcharge and local education surcharge
Domestic companies pay urban construction tax (7% (the taxpayer is located in the urban area), 5% (the taxpayer is located in the county or town), 1% (the taxpayer is located in the urban area, county or outside the town), education surcharge (3%) and local education surcharge (65438+) according to the actual business tax paid.
5. Stamp duty. According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty and its detailed rules for implementation, taxpayers shall pay taxes on the second-hand housing transfer contract signed during the second-hand housing exchange in accordance with the Property Transfer Certificate. The tax amount is the transfer amount signed in the contract, and the tax rate is five ten thousandths. Stamp duty to be paid: 654.38+200,000 yuan ×0.5‰=600 yuan.
6. Enterprise income tax management office: If the enterprises of both buyers and sellers are domestic-funded enterprise income tax payers. For the seller, when an enterprise sells real estate, the balance after deducting the book value of the real estate and the taxes paid in the sales process from the sales price shall be combined with the taxable income of the enterprise in the current period to calculate and pay enterprise income tax. For the buyer, the purchase of real estate does not involve corporate income tax for the time being.
7. Personal income tax management office: if the property right of the factory belongs to the enterprise, no personal income tax will be levied on the proceeds from the sale of the factory.
Can I get a loan to buy a factory? The general loan term of house mortgage loan is 1-10, and the maximum loan amount is 70% of the appraised house price. Factory mortgage is similar to our personal housing mortgage. If the factory is legal, owned by the enterprise, with real estate license and land use certificate, then you can apply for a mortgage loan from the lending institution. Therefore, it is very important whether the self-built factory has real estate license and land use certificate, and whether the self-built factory can be used for mortgage loan is the key point. The mortgage loan amount of the factory needs to be determined according to the size of the factory and the evaluation of assets. Under normal circumstances, 70% of the assets appraisal amount will be lent.
Matters needing attention in buying a factory building 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 in accordance with state regulations, whether the land use certificate is obtained through administrative allocation or allocation, and to pay the land transfer fee (different places pay different fees). 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.
3. Understand and verify the road traffic and surrounding traffic conditions in the factory area on the spot, and objectively evaluate the driving distance and other indicators that affect the transportation cost of enterprises. "Macro" traffic factors include: the geographical location and location of the house, the surrounding road conditions, and the distance from major traffic roads, expressways and urban expressways. Road requirements for passing vehicle height and ground load. The "microscopic" traffic factors include: the road conditions inside the factory, the road conditions at the junction between the factory and the road, and whether large vehicles can pass.
Others, like second-hand houses, should pay attention to:
1. First, determine who owns the house. Need to check the other party's "ID card" and "real estate license" (preferably land use certificate), which must be original.
2. Understand whether the property right and land use right of the house are restricted, such as whether it is mortgaged (other rights will be recorded in the house ownership certificate and land use certificate), whether it is sealed up, and whether it is restricted by administrative organs or judicial organs. If it is mortgaged, does the mortgagee have a written opinion to agree to the sale?
3. Is it a rented house? If it is leased, does the lessee give up the preemptive right?
4. Is there a house occupied? If yes, * * * Does anyone give up the right of first refusal?
Factory building geomantic omen 1, factory building geomantic environment problems
The gate of the workshop is in Kunming, southwest China, facing the viaduct. The traffic volume is large and the speed is fast, so the fortune is unstable, and the main carrier is unlucky and volatile.
Southeast Lian Zhen is home to a small oil refinery. The fierce star is tall and supreme, which will have an impact on the overall feng shui pattern and will make a lot of trouble.
The southwest is dry noodles, which is the location of the three-story office building, which is more auspicious, but there is an old building in front of the building, and the height is just in front of the operator's office. Feng Shui is called' teardrop killing', which means sadness, destruction, decline and poverty.
The southwest direction is the dry side, and the position is empty, which is not conducive to the main leaders, because the Lord has a villain and it is difficult to manage.
In the external environment in the southeast direction, there is a circular railway passing by, with high terrain and close distance. The Blue Dragon is located in Jin Mu. This is the Blue Dragon, and its fate has been defeated.
2. Geomantic orientation of the workshop
Location and orientation of the factory: it is seasonal when the factory sits on the mountain, when it is close to the mountain, and when it looks at the stars, it is seasonal, full of energy, and prosperous for the mountain, so that the factory can flourish and the financial resources are rolling. In other words, behind the factory are highlands, or buildings, and water (rivers, roads, etc.). The direction of the factory gate is relatively open and low, or parking lots, parks, squares, etc. These are all for the Mingtang and the rich.
3, the location of the factory Feng Shui
Location is in the urban area; This kind of workshop is suitable for high-tech industries with technology and capital intensive, small floor space, no noise, air and water pollution. Advantages are: convenient transportation, well-informed, easy to introduce talents and low transportation cost. Disadvantages are: high land and labor costs, many restrictions, easy to move because of urban planning and other reasons.
Suburban site selection; This kind of site has the strongest applicability, has all the advantages of the downtown site, is also suitable for labor-intensive enterprises, and has low land and labor costs and relatively few restrictions, so it is an ideal site choice.
The location is in the countryside; There are many kinds of such venues, such as far away from cities, docks and railway stations, as well as roads, water supply and power supply, which should be analyzed differently. This kind of workshop is suitable for labor-intensive and polluting industries. Advantages are: low land cost, low labor cost, close to raw material production, low requirements for workers' quality and easy recruitment. There are also many disadvantages: high sales and transportation costs, small amount of information, poor traffic conditions, frequent water and power outages, etc.