In February, the company leases real estate in the course of operation, the landlord issues invoices to the lessee, and the landlord pays the property tax and urban land use tax, which is a natural thing.
However, in practice, there will always be such a situation: the landlord does not have a real estate certificate, land use certificate or real estate certificate for the property leased by the company, such as small property right houses, village collective houses, other illegal houses, etc.
In these cases, the company pays rent to the landlord and it is often difficult to obtain an invoice. In accordance with the requirements of the Administrative Measures for Pre-tax Deduction Vouchers of Enterprise Income Tax (Announcement No. 28 of 2018 of the State Administration of Taxation), this kind of non-invoice expenditure cannot be deducted before tax, and it needs to be adjusted and increased when the final settlement is made.
For companies that pay rent, whether they can be deducted before tax is not a matter of concern, and cheap is the first choice for choosing cooperation.
However, when such companies are inspected or inspected by the tax authorities, they are often required to pay back the property tax and urban land use tax (the property is within the taxed territory) because the property used does not have a title certificate.
Companies that are tenants are often confused, I have already paid the rent, the property tax and the urban land use tax should be paid by the landlord, why don't the tax authorities ask the landlord to pay the back tax?
Could it be that the tax authorities have made a mistake?
Definitely! Article 2 of the Provisional Regulations of the People's Republic of China on Real Estate Tax stipulates ......Property rights have not been determinedand if the dispute over the lease is not resolved, the real estate custodian orThe user pays (property tax).
Article 4 of the Interpretation and Interim Provisions on Several Specific Issues Concerning Land Use Tax (Guo Shui Di Zi 1988 No. 15) stipulates ......The land use right has not been determinedor the ownership dispute is not resolvedThe (land use) tax is paid by the actual user
The policy is very clear that the use of unlicensed properties for rent means that the tenant pays the property tax and land use tax.
Therefore, when leasing a property, don't just look for cheap rent, but also consider the cost of corporate income tax, property tax and land use tax. If you do not pay taxes on time, there will be a late fee of 5/10,000 (annualized 18.) for every 1 day overdue25%）。
*: Analysis of Zhang Haitao's fiscal and tax policies.
Author: Zhang Haitao's analysis of fiscal and tax policies.
*Editor: Mu Lin Financial News.