1. Confirm the tax payable. According to the local tax policy, confirm whether the rent-free use of the property needs to pay property tax and the specific tax payable.
2. Pay the property tax. Rent-free use of property tax can be paid through online banking, mobile banking, counters, etc., and the specific methods can be selected according to local actual conditions. When paying fees, you need to provide property certificates, identity certificates and other related materials, and pay in accordance with the prescribed payment amount.
3. Tax declaration. According to the local actual situation, it is necessary to declare the property tax for rent-free use to the tax authorities within the specified time, and relevant materials and materials should be submitted at the time of declaration, and the declaration should be made in the specified way.
The information required to pay the property tax is as follows:
1, property certificate or real estate property certificate and other relevant documents to prove the ownership of the property;
2, the area of the house, use, location and other related information;
3. The housing appraisal value and tax amount approved by the tax department;
4. Taxpayer's identity certificate, household registration book, tax registration certificate and other relevant documents;
5, the taxpayer's bank account information;
6. Other relevant supporting documents, such as house lease contract.
To sum up, there may be differences in the relevant policies and regulations of rent-free property tax in different regions, so it is necessary to operate according to the local actual situation and follow the relevant national tax policies and regulations, otherwise it may lead to unnecessary tax risks and tax penalties. In the specific operation, it is recommended to consult relevant tax professionals or staff of tax authorities.
Legal basis:
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)
Income from property transfer. Personal income tax payable.
essay
Income from royalties, interest, dividends, bonuses, property leasing, property transfer, accidental income and other income shall be taxed at a proportional rate of 20%.