How to calculate the deed tax of real estate?
Property deed tax is very important, which can be generally divided into two ways: ad valorem levy and rent levy. The proportions of these two ways are different.
1, 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% if calculated according to the residual value of the property. Property tax is collected from rent.
The property tax levied from rent is based on the rental income obtained from housing rental. The property tax adopts the proportional tax rate. If calculated according to the rental income of real estate, the tax rate is 12%. For residential houses rented by individuals at market prices, the property tax will be temporarily reduced by 4%.
Examples of calculation methods of second-hand property tax, rental property tax and house property tax: there is a property in Xiao Zhao with an original value of 750,000, and the known property tax rate is 1.2%, and the local property tax deduction ratio is 30%. What is the annual property tax payable on this property? 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 is the tax basis of property tax?
1, tax residual value of real estate. According to the provisions of the tax law, the taxable residual value of the real estate used by enterprises should be used as the tax basis. The so-called taxable residual value of real estate refers to the balance of the original value of real estate after deducting factors such as 10% to 30% natural loss. The original value of real estate mentioned here refers to the original price of the house recorded by the enterprise in the fixed assets account book according to the provisions of the accounting system. If the original house price is recorded in the enterprise's fixed assets account book, a certain percentage shall be deducted from the original house price as the taxable residual value of the house. According to the regulations, when an enterprise rebuilds or expands a house, the original value of the house should be increased accordingly.
2. Rental income. According to the regulations, the rental income of the property rented by an enterprise should be used as the tax basis of the property tax. Real estate rental income refers to the remuneration received by enterprises for renting real estate, including monetary income and physical income. For those who use labor services or other forms as remuneration to offset the rental income, a standard rent shall be determined with reference to the rental level of similar local real estate, and property tax shall be levied according to regulations.
The above content introduces how to calculate the deed tax of real estate and what is the tax basis of real estate tax, which will be helpful to everyone. In fact, there are a lot of expenses now, but some people will easily ignore them when paying, causing many problems. You may wish to pay attention to the above introduction first, find some payment methods and the fees you need to pay, and compare them comprehensively.