A home is an important asset for an individual. More and more companies are paying their shareholders and employees to buy their own homes. Although companies pay money to individuals to buy houses, individuals have to pay different personal income taxes after acquiring houses due to their different identities.
Where a limited company invests capital to its shareholders to purchase houses unrelated to the production and operation of the company, it will be regarded as dividend distribution of the enterprise to individual investors, and individual income tax will be calculated and levied according to the income items of interest, dividend and bonus. The tax rate is20%
For exampleACorporate use100WPurchase houses unrelated to the production and operation of the company for its shareholders.
theAIndividual income tax to be paid=100W*20%=20W
If the limited company funds the purchase of housing for its employees and sells it to the employees at a low price, it shall be regarded as wages and salaries for the employees, and the employees shall pay personal income tax according to the "wages and salaries income" item.
A unit to buy a number of commercial housing incentives to staff, staff to20The price of ten thousand yuan bought one of the sets (the original purchase price of the unit)26Ten thousand yuan). Then:26Wanyo20The difference is regarded as the employee has obtained the salary income,According to the annual one-time bonus tax method
60000÷12＝5000(Yuan), the applicable tax rate10%, calculate the deductions quickly210. The behavior of buying a house shall be subject to individual income tax＝60000×10%－210＝5790(Yuan)
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