1. Taxpayers can declare and pay individual housing property tax at the tax window of the real estate transaction center in the housing area;
2. The first one is the Tax Service Office. Taxpayers can go to the special window of the tax service hall of the county tax bureau where the house is located;
3. The second is the bank. Taxpayers can also go to the nearest banks, rural commercial banks and China Postal Savings Bank (self-operated);
4. The third is the PayPal website. Taxpayers can also log on to the PayPal website and pay taxes according to the online process;
5. Property tax shall be levied annually and paid in installments. The specific tax payment period shall be determined by the provinces and autonomous regions.
Taxpayers of property tax include:
1. If the property right belongs to the state, it shall be paid by the business management unit; If the property rights are owned by collectives and individuals, the collective units and individuals shall pay taxes;
2. If property rights are issued, the mortgagee shall pay taxes;
3. If the property owner or mortgagee is not in the location of the house, the property custodian or user shall pay taxes;
4. If the property right is not determined and the rent dispute is not resolved, the property custodian or user shall also pay taxes;
5. The problem of using other properties without rent. Taxpayers and individuals who use the property of real estate management departments, tax-free units and rent-free taxpayers should pay property tax on their behalf.
To sum up, the property tax is paid to the real estate trading center where the house is located, and the tax basis of the property tax generally includes the property rent. The scope of property tax collection includes houses in cities and counties; Buildings independent of houses are exempt from property tax, etc.
Legal basis:
Article 3 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax.
The property tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate.
If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.