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Discussion on Related Policy Issues of Land value-added Tax Liquidation (Part 1)

Discussion on Related Policy Issues of Land value-added Tax Liquidation (Part 1)Apr 27,2021

Detailed Rules and Regulations of the General Administration: Article 9 of the Implementation Rules of the Interim Regulations on Land Value-added Tax stipulates: Where a taxpayer develops or transfers real estate in stages and batches after receiving the land use right in parcels, the amount deducted may be calculated and apportioned according to the proportion of the area of the land use right transferred to the total area, or according to the building area, or in other ways confirmed by the tax authorities.

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Discussion on Related Policy Issues of Land value-added Tax Liquidation (Part II)

Discussion on Related Policy Issues of Land value-added Tax Liquidation (Part II)Apr 27,2021

As can be seen from the above document provisions, the building area law and the floor area law is a parallel relationship. Building area method refers to taking the marketable area of a certain type of real estate as the numerator and the total marketable area of a project as the denominator, calculating the proportion of the building area of this type of real estate, and multiplying the proportion by the total land cost to determine the land cost that should be shared by this type of real estate.

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Change of investor transfer of sole proprietorship, a Vanishing tax Plan (Part 2)

Change of investor transfer of sole proprietorship, a Vanishing tax Plan (Part 2)Mar 02,2021

Is the income derived from the transfer of the sole proprietorship by the sole proprietor the income from the transfer of property or from the operation of the sole proprietorship? The tax rate on transfer income is 20%, and the top tax rate on business income can reach 35%. The huge tax gap means that this is a good question to ask and a good business to plan for.

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Change of investor transfer of sole proprietorship, a vanishing tax Plan (I)

Change of investor transfer of sole proprietorship, a vanishing tax Plan (I)Mar 02,2021

Is the income derived from the transfer of the sole proprietorship by the sole proprietor the income from the transfer of property or from the operation of the sole proprietorship? The tax rate on transfer income is 20%, and the top tax rate on business income can reach 35%. The huge tax gap means that this is a good question to ask and a good business to plan for.

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Is there any problem with the personal ID card to the collection point? (II)

Is there any problem with the personal ID card to the collection point? (II)Feb 25,2021

What are the more serious risks that may exist in issuing invoices to collection points with personal ID cards? Let's take a look today.

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Is there any problem with the personal ID card to the collection point? (I)

Is there any problem with the personal ID card to the collection point? (I)Feb 24,2021

What are the more serious risks that may exist in issuing invoices to collection points with personal ID cards? Let's take a look today.

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Does the parent company sell the house to the staff of the subsidiary company count as connected transaction? (II)

Does the parent company sell the house to the staff of the subsidiary company count as connected transaction? (II)Feb 22,2021

A company is a real estate development enterprise, the implementation of corporate income tax audit. In 2019, Company A will develop 200 commercial housing units and sell them all to employees of its wholly-owned subsidiary Company B (assuming they are ordinary employees, non-shareholders or senior executives, and non-relatives of shareholders and senior executives). Each set of commercial housing area of 100 square meters, the market price (fair value) of 20,000 yuan per square meter, sold to the wholly-owned subsidiary staff selling price of 10,000 yuan per square meter, housing development costs of 8000 yuan per square meter (including land and other should be included in the cost of all projects).

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Does the parent company sell the house to the staff of the subsidiary company count as connected transaction? (middle)

Does the parent company sell the house to the staff of the subsidiary company count as connected transaction? (middle)Feb 22,2021

A company is a real estate development enterprise, the implementation of corporate income tax audit. In 2019, Company A will develop 200 commercial housing units and sell them all to employees of its wholly-owned subsidiary Company B (assuming they are ordinary employees, non-shareholders or senior executives, and non-relatives of shareholders and senior executives). Each set of commercial housing area of 100 square meters, the market price (fair value) of 20,000 yuan per square meter, sold to the wholly-owned subsidiary staff selling price of 10,000 yuan per square meter, housing development costs of 8000 yuan per square meter (including land and other should be included in the cost of all projects).

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Does the parent company sell the house to the staff of the subsidiary company count as connected transaction? (I)

Does the parent company sell the house to the staff of the subsidiary company count as connected transaction? (I)Feb 21,2021

A company is a real estate development enterprise, the implementation of corporate income tax audit. In 2019, Company A will develop 200 commercial housing units and sell them all to employees of its wholly-owned subsidiary Company B (assuming they are ordinary employees, non-shareholders or senior executives, and non-relatives of shareholders and senior executives). Each set of commercial housing area of 100 square meters, the market price (fair value) of 20,000 yuan per square meter, sold to the wholly-owned subsidiary staff selling price of 10,000 yuan per square meter, housing development costs of 8000 yuan per square meter (including land and other should be included in the cost of all projects).

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What taxes should be paid on property inheritance (Part 2)

What taxes should be paid on property inheritance (Part 2)Feb 19,2021

The so-called property inheritance refers to the relationship of civil rights and obligations arising from the death of a citizen who inherits his personal property. Considering that property inheritance does not belong to business behavior and is non-compensable, most of the current tax policies stipulate that property inheritance is exempt or not taxed, but there are certain differences among various tax provisions.

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