What is property tax?
Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. It is an effective way for the government to control the real estate speculators in the current market, ensure the fairness of people's housing and reduce housing prices.
The current property tax was levied after the second step of changing profits into taxes. 1September 5, 986, the State Council officially issued the Provisional Regulations on People's Republic of China (PRC) Property Tax, which came into effect on1October 6 of that year. On July 22nd, 20 10, at the seminar on local tax reform held by the Ministry of Finance, relevant persons said that the property tax pilot will be implemented in 20 12. However, in view of the difficulty of nationwide implementation, the pilot will start from individual cities.
How to collect the property tax?
Property tax collection object:
1.？ If the property right belongs to the state, the business management unit shall pay taxes; 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 and fees;
5.？ The problem of using other real estate without rent. Taxpayers and individuals use the property of real estate management departments, tax-free units and rent-free taxpayers, and the users pay the property tax on their behalf;
6.？ If the property right belongs to the collective, it shall be paid by the actual user.
Property tax is not levied on properties owned by foreign-invested enterprises and foreign enterprises, foreign individuals, overseas Chinese and compatriots from Hong Kong, Macao and Taiwan.
When is the property tax paid?
1. If the taxpayer uses the original property for production and operation, the property tax shall be paid from the month of production and operation.
2 taxpayers who build new houses for production and operation shall pay property tax from the month of completion.
3. Taxpayers entrust construction enterprises to build houses, and pay property tax from the next month after the acceptance formalities.
4. Taxpayers who purchase newly-built commercial houses shall pay property tax from the month following the delivery of the houses.
5. Taxpayers who purchase houses in stock shall pay the property tax from the month after the real estate ownership registration authority handles the registration procedures for the change of house ownership transfer and issues the certificate of house ownership.
6. Taxpayers who lease or lend real estate shall pay property tax from the month following the delivery of the leased or lent real estate.
7. If a real estate development enterprise uses, rents or lends a self-built commercial house, it shall pay the property tax from the month following the use or delivery of the house.
How to calculate the property tax?
1, calculation of ad valorem tax
Ad valorem levy is the residual value levy after deducting a certain proportion from the original value of the property, and its formula is:
Taxable amount = original value of taxable property ×( 1- deduction ratio )× annual tax rate 1.2%.
2, from the rent calculation.
Temporary taxation is based on the rental income of real estate, and its formula is: tax payable = rental income × 12%.
There is no problem of ad valorem conversion. Time of tax obligation: if the original property is used for production and operation, the property tax shall be paid from the month of production and operation. The rest will be paid from next month.
What is the declaration and payment of property tax?
Property tax declaration refers to the legal procedures that property owners or other taxpayers must perform to pay property tax. Property tax payers shall, in accordance with the relevant provisions of the Regulations, timely file tax returns and truthfully fill in the property tax returns.
How long is the tax period of property tax?
Property tax shall be levied annually and paid in installments, and the specific tax payment period shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
What are the payment methods of property tax?
1. Taxpayers can declare and pay personal housing property tax at the tax window of the real estate transaction center in the residential area. The tax authorities will open a green channel for individual housing property tax declaration and payment, and a special window will accept taxpayers to declare and pay taxes. Taxpayers use bank cards with UnionPay logo to pay taxes on the spot through pos machines and obtain general payment forms;
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, and pay taxes on the spot through the pos machine with the bank card with the UnionPay logo;
3. The second is the bank. Taxpayers can also use bank cards or cash to pay taxes at the nearest business outlets of Shanghai Bank, Shanghai Rural Commercial Bank and China Postal Savings Bank (self-operated) that handle personal business in this city;
4. The third is the PayPal website. Taxpayers can also log on to PayPal website and pay taxes according to the online process.
What is property tax? I believe everyone understands now. Bian Xiao provided you with various information such as the collection and payment of property tax in the article, hoping to help you. Please continue to pay attention to us for more relevant information.
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