How to calculate personal property tax? What kinds of personal property taxes and fees are there?

In particular, as long as people have time, they will be curious about buying a house and pay attention to the whole thing. Sometimes it is easy to miss some key points, such as taxes and fees. Although there are many key situations in buying a house, taxes and fees are the most critical in most cases. If you are not sure about taxes and fees, even if you get a house, the financial trouble will never be small. So how to calculate the personal property tax? What kinds of personal property taxes and fees are there?

How to calculate personal property tax?

Calculated by the residual value after deducting 30% from the original value of the property. The calculation formula is: annual tax payable = original book value of real estate (1-30%) 1.2%, and the calculation formula is: annual tax payable = applicable tax rate of annual rental income (L2%).

First of all, the ad valorem property tax is based on the residual value of the property. Property tax is calculated and paid according to the residual value after deducting 10% ~ 30% from the original value of the property.

2. The property tax adopts the proportional tax rate, which is 1.2% according to the residual value of the property. Property tax is collected from rent.

1, the property tax levied from rent is based on the rental income obtained from house leasing.

2. Property tax adopts proportional tax rate. If calculated according to the rental income of real estate, the tax rate is 12%.

3. For residential houses rented by individuals at market prices, the property tax is temporarily reduced at the rate of 4%.

Examples of calculation methods for second-hand property tax, rental property tax and house property tax:

Xiao Zhao has a property with an original value of 750,000 yuan. The known property tax rate is 1.2%, and the local property tax deduction ratio is 30%. The annual property tax payable for this property is RMB.

Analysis: The ad valorem property tax is based on the residual value of the property, and the final property tax payable is = 750,000 (1-30%)1.2% = 6,300 yuan.

What kinds of personal property taxes and fees are there?

1. The types of real estate taxes and fees include deed tax, stamp duty, construction business tax, business tax, urban construction tax, education surcharge, local education surcharge, land use tax, land value-added tax, enterprise income tax, property tax and individual tax.

2. Article 3 of the Law on the Administration of Tax Collection stipulates that tax collection, suspension, tax reduction, exemption, tax refund and overdue tax shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

How to calculate personal property tax? What kinds of personal property taxes and fees are there? Although it will take some time to learn more, it is definitely a very beneficial thing for me. The taxes and fees for real estate transactions involve too many situations. Once it is not handled properly at some levels, not only will personal taxes bring trouble, but other types of housing taxes and fees will also bring burdens, making it difficult to buy a house.