Deed tax:
The deed tax is levied at the rate of 1% for ordinary houses below 90㎡, and the house belongs to the only family house;
90 ~ 144㎡ ordinary houses are subject to deed tax at the rate of 1.5%;
Deed tax is levied at the rate of 3% for houses exceeding144m2.
The general deed tax is collected by the developer and paid together with the down payment.
Collection period
Property tax collection period can be combined with the housing situation to consult the local housing management department or tax department. According to Article 7 of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC), real estate tax is levied annually and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Therefore, the tax collection time in different cities is not consistent.
Extended data:
Collection target:
Property tax is levied on real estate. The so-called real estate refers to a place where people can produce, study, work, entertain, live or store materials with a roof and enclosure structure that can shelter from the wind and rain. But fences, greenhouses, water towers, chimneys, outdoor swimming pools and other buildings independent of houses are not real estate. But the indoor swimming pool belongs to real estate.
Because the commercial housing developed by real estate development enterprises is the product of real estate development enterprises before sale, the commercial housing built by real estate development enterprises before sale is not subject to property tax; However, property tax should be levied on commercial houses that have been used or leased or lent by real estate development enterprises before sale.
Units and individuals with the obligation to pay property tax. Property tax is paid by the property owner. Property owned by the whole people shall be paid by the management unit. If the property right is issued, the mortgagee shall pay it.
If the property owner or mortgagee is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user. Therefore, the above-mentioned property owners, business management units, mortgagees, property custodians or users are collectively referred to as taxpayers of property tax.
Baidu encyclopedia-property tax