A company is a real estate development enterprise, the implementation of corporate income tax audit.2019Nian A company develops commercial housing200Set, all sold to employees of its wholly-owned subsidiary Company B (assuming they are ordinary employees, non-shareholders or executives, and non-relatives of shareholders and executives). Commercial housing area per set100Square meters, market price (fair value) per square meter2Ten thousand yuan, sold to the wholly-owned subsidiary staff selling price is per square meter1Ten thousand yuan, housing development cost per square meter8000Yuan (including land and other items that should be included in the cost).
2. Tax treatment of other taxes
(1) Individual income tax
Finance and taxation2007:13No. 1 document stipulates: "The unit sells the housing to the employee at a price lower than the purchase or construction cost. The employee therefore spends less money on the difference part, which belongs to the taxable income of individual income tax, and shall pay individual income tax according to the income items of wages and salaries. The term "difference" as mentioned in the preceding paragraph refers to the difference between the purchase price actually paid by the worker and the purchase cost of the house and the purchase or construction cost of the house."
A company does not sell the housing to its employees, can it apply the fiscal tax [2007:13There is controversy in the practice of file number. The author believes that from the perspective of correlation and substance over form, Company A and Company B should be regarded as a whole, and the above provisions can be implemented comparably. Because the actual selling price is higher than the cost price, individual income tax can be exempted. (This opinion is for reference only and has no basis)
(2) Value-added tax
"Rules for the Implementation of the Provisional Regulations on Value-added Tax" provides that: the taxpayer has the price stated in Article 7 of the Regulations is obviously low without justifiable reasons or is regarded as the act of selling goods listed in Article 4 of these Rules without sales, sales shall be determined in the following order...... .
(3) Land value-added tax
The Provisional Regulations on Land value-added Tax stipulate that if the transaction price of the transferred real estate is lower than the appraised real estate price, and there is no valid reason, the tax authorities may calculate and collect the real estate according to the appraised real estate price.
Tax regulations of the Soviet Union2012:1No. File provisions: the real estate transfer price declared to the taxpayer is lower than the average sales price of similar real estate in the same period10%The tax authorities may entrust real estate appraisal agencies to evaluate the property. If the real estate transfer price declared by the taxpayer is lower than the transaction price assessed by the real estate appraisal agency and there is no justifiable reason, the transfer income shall be recognized according to the price assessed by the real estate appraisal agency. The transfer price of real estate, even if obviously low, may be considered justified in the following circumstances:1.The transfer price determined or ordered by the court;2.The price of real estate transferred by public auction;3.The transfer price determined by the price department of the government;4.Other reasonable circumstances recognized by the competent tax authorities.
(4) deed tax
The Interim Regulations on Deed Tax provide that: if the transaction price is obviously lower than the market price and there is no valid reason, the collecting authority shall verify the transaction price with reference to the market price.
CycloseThe company is committed to providing domestic and foreign customers in Hong Kong, Singapore, Dubai and other areas of the company account audit, registration annual inspection and domestic and foreign tax planning business. Efficient, rigorous, intimate service has been favored by many private enterprises, listed companies and large state-owned enterprises.