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Shenzhen law auction house is coming in spring! Legal interpretation of the adjustment of new taxes and fees
Shenzhen law auction house is coming in spring! Legal interpretation of new tax and fee adjustment.

On June 30th, Alibaba's auction platform showed that all sets of Baoneng City Garden 15, located in the north of Liu Xian Avenue in Nanshan District, Shenzhen, were suddenly withdrawn. These houses were originally planned to be auctioned on July 65 and July 26, 438+0. The price is roughly between 6.5438+0.293 million yuan and 6.5438+0.505 million yuan, and the starting average price is the guidance price of Baoneng City of 98,500 yuan/square meter.

The key point is that the registration date of 15 suite is 20 18, the registration price of 153 square meters is about 800,000 yuan, and the registration price of 13 1 square meter is only about 690,000 yuan. Previously, the Shenzhen Intermediate People's Court said this in the auction announcement:

"When the auction is completed, the transaction price does not include all taxes, fees, premiums and land use fees of both parties at the time of transfer; All taxes (including but not limited to income tax, land value-added tax, business tax and its surcharges, stamp duty, deed tax, etc.). ), the land transfer fee and land use fee related to this transfer shall be borne by the buyer. The specific amount of all the above taxes, fees, land prices and land use fees shall be consulted by the bidder to the relevant competent authorities. "

The property owner of the above-mentioned Baoneng City Garden is a subsidiary of the project, and its registered price is 690,000 yuan and more than 800,000 yuan. In this way, it is very scary to calculate the land value-added tax alone (about 8 million yuan).

The court urgently stopped the auction this time, and it is also necessary to check the taxes and fees with the tax authorities first. According to the latest regulations of Shenzhen Intermediate People's Court on real estate taxes and fees, Shenzhen Intermediate People's Court and District Court will auction the real estate, and the transfer tax and fees will be changed from "all borne by the buyer" to "each borne".

Now the auction announcement of the Shenzhen District Court has become: "When the auction is completed, the transaction price does not include all taxes, fees, land transfer fees, land use fees and so on. At the time of transfer, both parties: the registration procedures for the transfer of the subject matter shall be handled by the bidders themselves, and both parties to the transaction shall bear the corresponding taxes (fees) according to the provisions of the tax law. The original property owner of the subject matter bears the value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge in the transaction link. "

From a legal point of view, there is no problem with separate taxation stipulated in the new regulations. China's "Tax Administration Law" has stipulated this principle, and the legal person with tax obligation is the taxpayer; As for the transfer of taxes and fees and transfer payment in actual transactions, it is a special agreement between the parties, just like the paid-in price demanded by the seller when we buy and sell second-hand houses.

Before returning to Shenzhen, "all taxes and fees shall be borne by the buyer". For the specific executive judge, it is not necessary to carefully select the tax name when publicizing. In short, it is simple and the workload is much less. The new rules of paying taxes separately must have certain positive significance, and avoid letting bidders step on pits, such as the pits mentioned above. The New Deal is beneficial to the housing market.

Analysis of the latest two policies of the auction house by law: if the auction house needs room tickets, it also needs room tickets to pay off debts with the house, and the law does not allow the auction house to "break the purchase restriction". It is also a good thing that the court is responsible for clearing the scene and creating "good luck". So, is French auction a good investment channel?

Introduction of competitors:

In the French auction market, there is an intermediary agency specializing in auction business, that is, accepting the entrustment of customers and helping them bid; Individual investors who specialize in selling houses are very familiar with a certain area and even have long-term residence in a certain property; There are also lawyers who specialize in filming, who are familiar with the litigation process and risks and know the specific situation of the property being auctioned and the person being executed in advance. Bidding for a good house with these disciplines is more about fighting for financial strength and luck. Some auction houses, inner ring (banks) have already eaten. Some auction houses are normal before the auction, and people move in after the transaction. It's just a bid. It's learned when to stay where you are and when to give up.

The executor was heavily in debt, but fortunately he bought a house in Shenzhen Bay early. After several twists and turns, he still avoided the auction and successfully solved the problem. This situation is mainly because the house is a beautiful girl and sells well; Each family can calculate their own accounts in it; There are also fund-raising institutions willing to cross the bridge, so there is no need to go to France for auction. Of course, there are also many properties, all the way to the French auction, one auction and two auctions to pay off debts and sell them.

Comparison between second-hand houses and auction houses:

Let's talk about the same thing first: let's consider the perspective of investment and financing.

Let's talk about the difference first: second-hand houses are quick: temporarily put down work and talk, get up in the middle of the night to watch vegetables, and toss up in the middle of the night to sign contracts ... Some people say that I can bear hardships, and I am willing to get up in the middle of the night to watch vegetables, but dear, where is your royal agent?

The intermediary will not tell you about the housing because you are kind, and the interests are tied together for a long time. The method of auctioning a house needs money and amount: if the market price is about 5 million, it is very rolling; If the price can be raised to1000-20 million, the competition will be much less, and it is expected to pick a luxury house with a heart of water. Also, in the sale stage, because it can't be mortgaged, if it can be paid in one lump sum, the advantage will be great.

In the first half of 2022, the second-hand housing market in Shenzhen was extremely depressed, and the transaction volume in the first half of the year hit a six-month low since 15. Shenzhen's real favorable policies are delayed, and with the economic downturn, most customers are cautious and wait-and-see. In short, the era of rebellious heroes making money is over. In the future, whether it is a second-hand house or a legal auction house, we must fight for professionalism, fight for money, and add a little luck.