The essence of “housing for project payment” is that the builder buys the house from the real estate development enterprise, pays for the house, and the real estate development enterprise pays for the project.
First, the contract signing skills for offsetting the supplier’s material payment.
2.
After the builders contract the projects, the real estate development enterprises cannot pay the project funds for some reason, and instead of paying the project funds in monetary form, they offset the houses owned by them or built but not sold or built in the future to builders, So as to fulfill the obligation to pay project funds.
In some real estate mortgage contracts, as for the houses used for offsetting, some contracts agree that the real estate development enterprise’s designation shall prevail; Some agreements are made by the builders to choose from the buildings developed and constructed by the real estate development enterprises, but neither of them has made it clear which house is used to offset the project funds.
Therefore, the contract that the construction enterprise leaves the commercial housing of “housing for project payment” to the construction enterprise for its own use must be signed according to the following methods: First, the difference between the actual project payment and the housing price used to offset.
The contracts signed above will impose value-added tax, enterprise income tax and land value-added tax on construction enterprises and real estate enterprises as sales.
In practice, when the real estate enterprise defaults on the construction enterprise materials, the construction enterprise defaults on the material suppliers or other personal loans, in order to reduce the debt to each other, The real estate enterprise and the construction enterprise sign the “housing for project agreement”, and then the construction enterprise signs the contract of housing for material payment or arrears with the material supplier or individual.
Fourth, invoice issuance and tax treatment.
The construction enterprise leaves the commercial housing of “housing for project payment” to the construction enterprise for its own use.
In the agreement on offsetting project funds with real estate, it must be specified that the real estate enterprise shall issue a special VAT invoice for real estate sales to the builder according to the amount of project funds offset, and the construction enterprise shall issue a special VAT invoice for the construction industry to the real estate company.
Therefore, it must be clear how to deal with this difference in the house payment contract.
But in practice, how to sign the contract agreement of housing for project payment? What taxes are involved? What risks are hidden? How to effectively prevent and control? Today, I will take you to systematically study and discuss.
In case of dispute, both parties have different opinions on the houses to be offset, and the court may decide that the real estate development enterprise will directly pay the construction fund to the builder in currency on the ground that the agreement is unclear.
The unit sales price is calculated by dividing the offsetting project funds agreed in the agreement by the building area of the housing for offsetting project funds.
2.
Guide reading: Real estate enterprises offset project funds with houses (hereinafter referred to as “offset project funds with houses”), which means that real estate development enterprises contract construction projects to builders.
Real estate enterprises, construction enterprises, and the affiliates of material suppliers shall sign a tripartite agreement, stipulating that the main body of the contract: the real estate enterprise is the seller, the purchaser is the material supplier, and the creditor’s right and debt offset payer.
Tax risks and tax saving contract signing skills of the construction enterprise signing the contract with the commercial housing of “housing as project payment” for its own use by the construction enterprise 1.
Fifth, both parties shall specify the specific house to be used to offset the project funds in the house payment contract.
For this kind of house, the real estate enterprise will give the builder a preferential price.
Therefore, the buyer that the builder seeks must directly sign a Commercial House Sales Contract with the real estate development enterprise, The house purchase price shall be paid directly by the buyer to the builder or paid to the real estate development enterprise by the buyer to the builder.
When the debts of the real estate enterprise, the builder and the material supplier are equal, the contract signing skills are as follows: (1) When the debts of the real estate enterprise, the builder and the material supplier are equal, the three parties sign the “tripartite agreement for offsetting the project payment and material payment with real estate”.
After the house is used to offset the builder’s project fund, there is a certain difference.
Second, the specific time limit for housing delivery must be specified in the agreement of “offsetting project funds with housing”.
Third, the area and unit price of the housing for offsetting project funds must be specified in the agreement.
In practice, the houses that are used by builders for their own use with housing as project funds are often the first and second forms of houses mentioned above.
The builder can not directly sign a commercial house sales contract with the buyer because he has not obtained the ownership of the house.
（2） Skills for tax saving contract signing when the builder sells the house with the house as the project payment to others or uses it to offset the supplier’s material payment 1.
Therefore, the specific building number, room number and other contents should be clearly agreed in the contract of housing against payment, preferably with drawings.
Third, the construction enterprise defaulted on the material payment purchased by the material supplier during the project construction ××× RMB offset the house purchase amount payable by the material supplier to the real estate enterprise ××× Yuan.
01 Tax risks and signing skills of the contract with housing as project payment 1.
Agreed in the agreement: three party commitment clauses for credit and debt offset: first, the receivable house sales amount from the real estate enterprise for the commodity house sold to the material supplier ××× RMB is used to offset the project payment owed by real estate enterprises to construction enterprises ××× Yuan; Second, construction enterprises should receive project funds from real estate enterprises ××× Yuan offset the material payment paid by the construction enterprise to the material supplier in the process of project construction ××× Yuan.
Skills for contract signing when selling the house to others.
The actual project payment is difficult to be completely consistent with the house price used to offset, and there will be a difference.
(2) In the case that the debts of the three parties are not equal, the four parties signed the “Four Agreements Mutual Debt Repayment Law”..
Relevant taxes and fees shall be borne separately.
