According to relevant laws, the real estate value taxed according to the original value of the house, regardless of its accounting treatment, should include the land price, including land use fees, costs and expenses incurred in land development, etc. When the plot ratio of the local plot is less than 0.5, the plot value shall be determined by multiplying the plot area by 2, and then determined by the plot price.
The plot ratio depends on the area of the expropriated land. The plot ratio is an important indicator of land use intensity and efficiency, and it is also the difference of land price. The formula is: floor area ratio = total construction area and land use area.
Finance and tax number file. It is clearly stipulated that the plot ratio of small houses on this land is less than 0.5, which is calculated according to the area of houses, the price of real estate and the value of real estate. For land with a land area greater than 0.5, no matter how it is calculated in accounting, the original land price should include the land price, and the total land price should also be included.
Property tax accounting
Property tax refers to the property tax levied on owners based on surplus value or rental income in order to make up for the shortage of land income in China. According to relevant laws, the property tax is levied ad valorem according to the proportional tax rate. Ad valorem, levied at 1.2%. The rental tax rate is 12%.
1. Ad valorem levy is calculated by subtracting a certain part from the original value of the house, and its calculation formula is as follows: annual tax rate of the original value of taxable house (1- deduction rate) 1.2%.
2. Rent collection is based on house rental income, and its calculation formula is: taxable = rental income 12%.
3. The calculation formula of personal rental housing rental income is: tax payable = 4% of housing rental income.
Property tax collection object: property tax is a separate property tax, and its collection object is only a house; Land acquisition is limited to commercial housing in the city; Distinguish the business use and use of houses, and formulate tax policies, such as self-use, taxation by the tax balance of real estate, and taxation by rental income of rented houses.
Tax calculation method of property tax: the standard of property tax collection is ad valorem or specific quantity, and the tax calculation basis is10%-30% of the house value deducted at one time; Sublease (that is, lease) is based on the rental income of real estate. The people's governments of provinces and autonomous regions set a preferential margin of 30% to 65% from the ad valorem.