After The Camp Is Changed To Increase, The Real Estate Investment Must Be Paid.

At present, there are two ways to deal with how to levy business tax on the investment behavior of real estate. In practice, investors have to take risks and obtain fixed income. There are two ways to deal with them. First, the investor should bear the risk of company operation and do not obtain fixed income, which is equivalent to the external investment in real estate. According to the circular issued by the State Administration of Taxation on the issuance of the annotations of the business tax (Trial draft) (National Tax System No. 1993, No. 149), the industry is not subject to business tax. Only when the share spanfer is made, it is taxed according to the "sales real estate" tax. Two, if it does not share risks with other investors and receive fixed profits, according to the approval issued by the State Administration of Taxation on fixed tax profits from fixed assets and investment in real estate or intangible assets, the business tax is levied according to the "leasing industry" item in the "service industry" tax item, which belongs to the business of spanferring the premises and houses to others for use in the 490 place of the national tax administration. ()

After May 1, 2016, with the "camp changed to increase" curtain, business tax officially withdrew from the history dance. Is the operation method of expropriation of real estate still applicable when the VAT is applied? The author's view is that, without the new special provisions, the real estate investment will no longer be levied in accordance with the original method of operation.

1. In accordance with the provisions of the "implementation measures for the pilot implementation of the business tax reform VAT" (hereinafter referred to as the "implementation measures"), "sales of services, intangible assets and real property notes" stipulates: "selling real estate refers to the business activities of spanferring ownership of real estate". The twenty-seventh provision of the company law stipulates: "shareholders can use... Real estate, intellectual property rights, land use rights and so on can be appraised in monetary valuation and can be spanferred in accordance with the law. "Only the" land "can be invested with the right to use, and the real estate can not be invested by the right of use, only the ownership can be invested. All the investments made by real estate, whether or not agreed to take risks or obtain fixed income, belong to the act of spanferring the ownership of real estate, and the value added tax shall be paid.

Two, the fourteenth way of implementation is to stipulate that "spanfer of real property without compensation" is regarded as a sale of real estate. It is not clear whether the real estate investment belongs to the profit distribution of the participating investors and whether the way of sharing risks is tax liability when the ownership is spanferred. However, in the second section of the Interim Measures for the deduction of real estate income tax in stages (the fifteenth announcement of the State Administration of Taxation 2016), the "real estate acquired" includes... Accept investment and become a shareholder. Real estate acquired ". The real estate that is invested in shares can deduct the input tax, which means that the investors need to issue invoices and bear the output tax when they invest in real estate, thus indirectly indicating that the real estate investment belongs to the tax scope of "selling real property" after the "camp changed to increase".

According to the forty-fourth implementation method, if the investor sets up an invoice with a marked low price for real estate investment in order to save taxes, the tax authority has the right to approve its sales volume on the basis of "the price is obviously low and there is no reasonable commercial purpose". However, in view of the fact that investors are hard to obtain cash receipts when investing in real estate with foreign investors, it is more difficult to pay VAT in full time. Therefore, in the future, the tax authorities may shift the rules of "no payment of business tax on real estate investment when equity investments are made, and pay for future spanfer of shares". Of course, if the investment time Investment No need to sell real estate in accordance with the requirement. VAT payment It is impossible for the investor to deduct the input tax.

Three, for the real estate investment behavior that does not share risks with other investors and fixed income, because it also spanfers the ownership of real estate, it should pay VAT according to real estate sales. In this case, when the investor spanfers the real estate, it claims a creditor's right to the investor, which is equivalent to lending the value of the real estate to the investor. Therefore, the investors will receive the fixed income from the investors in the future, and some of them will collect the property in installments. Some of them are real estate sales value, which is equivalent to the principal amount. The other part is the interest paid by the investor to the investor's creditor's rights, which belongs to the loan service. According to the forty-fifth provision on the duty of payment, the two part of the income shall be paid tax on the day when the sales amount is received or the claim for obtaining the sales amount is obtained. The first invoice shall be invoiced on the same day.

How can the fixed income of investors be divided into "real estate sales" and "real estate sales"? Loan service The two part? Because the tax rates of the two taxable items are different, and the input tax of the loan service can not be deducted, the correct division is not only related to the amount of the taxpayers' duty to pay taxes, but also whether the investors can deduct the input tax. The author thinks that the proportion of interest included in each income should be calculated according to the difference between the total income of the investor from the investor and the tax assessment price of the real estate as the interest portion, and the invoice should be issued on a pro rata basis.

From B, the annual fixed profit is 4 million yuan, which amounts to 16 million yuan, and the proportion of the income that is part of the interest is accounted for (1600-1000) /1600 x 100%=37.5%. Every year, after the A enterprise obtains the proceeds, the invoice price of the "loan interest" invoice is aggregated to 400 * 37.5%=150 million yuan, and the value added tax is =150/ (1+6%) x million yuan. The enterprise can not issue the special invoice, the enterprise can not deduct the input tax; the total price of the invoicing of the real estate sales is 400 * (RMB) million yuan, and the value-added tax is paid (()) to 10 million yuan. For example, the general taxpayer A enterprise will invest in the real estate that contains the tax value of 10 million yuan after May 1, 2016 to the B enterprise, and agree to A within 4 years.

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