According to what standard is the property tax levied?

Question 1: What is the property tax, what is the basis for its collection, and how to calculate the tax? Article 2 of the "Provisional Regulations on People's Republic of China (PRC) Property Tax" says that the property tax shall be paid by the property owner; Article 12 of the Interpretation and Interim Provisions of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Some Specific Issues Concerning Property Tax says that property rented by individuals, regardless of their use, shall be subject to property tax; Article 14 says that renting real estate in accordance with the provisional regulations on property tax is regarded as real estate. Therefore, individual rental housing should be taxed according to the rental income of the housing. "

The lessee's property tax company leases the factory for production. According to the Provisional Regulations on Property Tax, under normal circumstances, the property tax is paid by the property owner, and the lessee does not have to pay the property tax. However, according to the Interpretation and Interim Provisions on Some Specific Issues of Property Tax (Caishui Di Zi [1986] No.008), taxpayers and individuals who use the properties of property management departments, tax-exempt units and taxpayers without renting them out shall pay the property tax on their behalf. Therefore, under special circumstances, users, that is, tenants, have to pay property tax.

Tenant Property Tax Article 5 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Administration of Property Tax Collection on Rental Houses (Guo Shui Fa [1998] 196No.) stipulates that if the lessor cannot be found during the cleaning inspection, the lessee may be stipulated as the withholding agent of the property tax. Property tax is levied on rented houses, and the units and individuals that rent houses fail to report and pay taxes to the competent tax authorities where the real estate is located according to regulations. The local competent tax authorities may serve a notice of tax payment to the lessee in the manner prescribed by the relevant tax laws, and the lessee shall find the lessor within the prescribed time limit and inform him to file tax returns and pay taxes. If the lessee fails to find the lessor and pay the tax within the time limit stipulated by the local competent tax authorities, it shall be deemed that the lessor is not located in the real estate and the lessee shall pay the property tax.

With the gradual opening of property tax, how to calculate property tax has become a topic of concern to everyone. So how to calculate the property tax, is there a calculation formula?

There are two ways to calculate the property tax:

The first kind of property tax is ad valorem property tax, which is levied according to 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.

The second kind of property tax calculation is that the property tax adopts the proportional tax rate. If it is calculated according to the residual value of the property, the tax rate is 1.2%. Property tax is collected from rent.

(1), the property tax levied on rent is based on the rental income obtained from renting houses.

(2) The property tax adopts the proportional tax rate. If calculated according to the rental income of real estate, the tax rate is 12%.

(3) For residential houses rented by individuals at market prices, the property tax shall be temporarily reduced at the rate of 4%. Examples of calculation methods of second-hand house property tax, rental property tax and house property tax: the original value of a house in an enterprise is 600,000 yuan, the known property tax rate is 1.2%, and the local property tax deduction ratio is 30%. How much property tax does this house pay every year? Analysis: The ad valorem property tax is based on the residual value of the property, and the property tax payable is = 600,000× (1-30% )×1.2% = 5040 (yuan).

Property tax includes residential property tax, rural property tax and land use tax. Example: Wang owns a bungalow with *** 16 rooms, 7 of which are used for individual hotels (the original value of the house is 200,000 yuan). On June 65438+1 October1day, 2008, Wang awarded four of the houses to Li, making a profit of120,000 yuan from the auction price, and renting the remaining five houses to a company for a monthly rent of10,000 yuan. It is known that the tax in this area is calculated according to the residual value after deducting 20% from the original value of the property, so the property tax payable by Wang in 2008 is RMB? Analysis:

(1) Property tax payable for restaurants = 20× (1-20% )×1.2% = 0.192 (ten thousand yuan);

(2) If the property right of the house is pawned, the pawnshop shall be the taxpayer, and Wang, as a pawnshop, is not required to pay property tax;

(3) Property tax payable for the leased house =/kloc-0 /×12×12% =1.44 (ten thousand yuan);

(4) Total property tax payable = 0.192+1.44 =1.632 (ten thousand yuan).

Property tax The property right of the property tax payer belongs to the state and is paid by the management unit. If the property rights belong to collectives and individuals, the collective units and individuals shall pay taxes. If the real estate property right is announced, the mortgagee shall pay taxes. If the owner or mortgagee of real estate property is not in the place where the house is located, the property custodian or user shall pay taxes. If the property right of real estate has not been determined and the lease dispute has not been resolved, it should also be >>

Question 2: How to collect property tax The standard property tax is a kind of property tax levied on the property owner based on the taxable residual value or rental income of the house.

Property tax collection standards are ad valorem or rent:

(1) For ad valorem taxation, the tax basis is the residual value after deducting 10%-30% from the original value of the property;

(2) If rent is levied (i.e. real estate is leased), the tax basis shall be the rental income of real estate. The specific deduction range of ad valorem 10%-30% shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%.

Property tax rate adopts proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is1.2%; If assessed according to the rental income of real estate, the annual tax rate is 12%.

The calculation of property tax payable is divided into the following two situations, and its calculation formula is:

(1) Based on the original value of the attribute.

Taxable amount = original value of the property *( 1- 10% or 30%)* tax rate (1.2%)

(2) Based on real estate rental income.

Taxable amount = real estate rental income * tax rate (12%)

Question 3: When will the property tax be paid? The collection standard of property tax is a kind of property tax levied on the property owner based on the taxable residual value or rental income of the house. The current property tax was levied after the second tax reform. On September 1986, the State Council officially issued the Provisional Regulations on People's Republic of China (PRC) Property Tax, which came into effect on June 10 of that year.

First, the real estate tax payment time:

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.

Two. The property tax shall be levied annually and paid in installments. The specific tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

3. Taxpayers who declare property tax shall declare tax in accordance with the relevant provisions of the Regulations and truthfully fill in the property tax declaration form.

Four. Tax payment place and tax collection authority property tax is paid at the location of the property. Taxpayers whose real estate is not in the same place shall pay taxes to the tax authorities where the real estate is located according to the location of the real estate.

Property tax collection period can be combined with the housing situation to consult the local housing management department or tax department.

Note: According to Article 7 of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC), the 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.

Question 4: How to collect the property tax and what is the standard (1) deed tax? The plot ratio of residential buildings is above 1.0 (inclusive), and the single building area is below 140 (inclusive) square meters (increased on the basis of 120 square meters 16.7%), and the actual transaction price is 1.2 times the land of the same level. Otherwise, press 3%.

(2) stamp duty. The Buyer and the Seller each pay 0.05% of the house price.

(3) business tax. The business tax payable for houses purchased within two years is: transaction price × 5%; Two years later, the business tax will no longer be levied on ordinary houses, and the business tax of 5% of the difference between the bid and the sale will be levied on high-grade houses.

(4) Urban construction tax. 7% business tax

(5) Education surcharge. 3% business tax

(6) Personal income tax. Within 2 years of ordinary residence: {sales revenue-total house purchase-(business tax+urban construction tax+education surcharge+stamp duty) }× 20%; Ordinary residential buildings with more than 2 years (inclusive) but less than 5 years: (sales revenue-total purchase price-stamp duty) × 20%. Sale of public houses: within 5 years, (housing sales income-affordable housing price-land transfer fee-reasonable expenses) × 20%, in which affordable housing price = construction area × 4,000 yuan/m2, and land transfer fee = 1.560 yuan/m2×1%× construction area. Ordinary houses for more than 5 years shall be exempted.

Question 5: Is the property tax levied once or annually? It is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. ? Let me introduce it to you. I hope it will help you.

One,

Real estate tax shall be levied annually and paid by stages, 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.

Property tax liability occurs when:

(1) Taxpayer's newly built, expanded and rebuilt houses shall pay property tax from the month after the completion and acceptance; If it is used without acceptance, the property tax shall be paid from the next month of use.

(two) the taxpayer's self-built houses shall be subject to property tax from the month following the date of completion.

(3) Property tax shall be levied on houses built by taxpayers entrusted by construction enterprises from the month following the acceptance formalities. Property tax is levied on newly-built houses that taxpayers have used or rented or lent before going through the acceptance procedures.

(4) If a new commodity house is purchased, the property tax will be levied from the month after the house is delivered for use.

(five) the purchase of housing stock, from the transfer of housing ownership, change, and the real estate ownership registration authority issued a certificate of ownership, property tax.

(6) Real estate development enterprises use, lease or lend their own commercial houses, and the property tax will be levied from the month after the house is used or delivered. Property tax is levied annually and paid in installments.

Second, the tax basis of urban real estate tax

1. If the house price and land price are evaluated separately, the property tax is based on the standard house price and the real estate tax is based on the standard land price.

2, the standard housing price and standard land price is not easy to divide the city, with the standard real estate merger price as the tax basis.

3, the standard housing land price is not easy to obtain, with the standard rental price as the tax basis.

4. Rental houses purchased or built by overseas Chinese and their relatives by remittance can be taxed at the actual price.

Question 6: What are the provisions for the collection of 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.

Tax characteristics

1. Property tax is a special property tax, and its tax object is only houses;

2. The scope of collection is limited to urban operating houses;

3. Differentiate the ways of housing management and use, and stipulate the way of taxation. For self-occupied houses, it is levied according to the taxable residual value of real estate, and for rented houses, it is taxed according to rental income.

Note that the house is different from the rent, and the price charged by the pawnshop is also different from the rent. Therefore, it should not be recognized as a rental behavior, but should be calculated and paid according to the residual value of the property.

Collection standard

Property tax collection standards are ad valorem or rent:

(1) For ad valorem taxation, the tax basis is the residual value after deducting 10%-30% from the original value of the property;

(2) If rent is levied (i.e. real estate is leased), the tax basis shall be the rental income of real estate. The specific deduction range of ad valorem 10%-30% shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%.

Property tax rate adopts proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is1.2%; If assessed according to the rental income of real estate, the annual tax rate is 12%.

The calculation of property tax payable is divided into the following two situations, and its calculation formula is:

(1) Based on the original value of the attribute.

Taxable amount = original value of the property ×( 1- 10% or 30%)× tax rate (1.2%)

(2) Based on real estate rental income.

Taxable amount = real estate rental income × tax rate (12%)[2]

Collection period

Property tax collection period can be combined with the housing situation to consult the local housing management department or tax department.

When is the property tax collection time? 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.

Expropriation object

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. Property rights are paid by the mortgagee. 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.

1. If the property right belongs to the state, it shall be paid by the business management unit; 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;

5. The problem of using other properties 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.

Levy tax rate

1. If assessed according to the residual value of the property, the annual tax rate is1.2%;

2. If calculated according to the rental income of real estate rental, the tax rate is 12%. From 200 1 and 1, the property tax can be temporarily reduced at the rate of 4% for residential houses rented by individuals at market prices.

ad valorem duties

The tax levied according to the residual value of real estate is called ad valorem tax.

Property tax is calculated and paid according to the residual value after deducting 10% ~ 30% from the original value of the property.

The deduction ratio shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the deduction range stipulated in the tax law. This provision is not only conducive to determining the residual tax amount according to local conditions, but also conducive to balancing the tax burden, simplifying the calculation procedure and improving the efficiency of tax collection and management.

The original value of real estate: it should include all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are not generally valued separately. Mainly: heating, sanitation, ventilation, etc. Taxpayers who rebuild or expand the original houses should increase the original value of the houses accordingly. [2]

collect rent

According to the rental income of real estate, it is called from rent, and the rental income of real estate is the tax basis of property tax. [2]

Matters needing attention

1. If the property is leased, the rental income of the property shall be the tax basis of the property tax. For the real estate invested in joint ventures, the property tax shall be levied by districts. & gt

Question 7: How to collect the property tax There are two main ways to collect the standard property tax, one is by valuation, and the other is by rent. For the valuation method, the original value of the house is multiplied by the proportion after tax reduction (because it is a local tax, the specific tax reduction ratio varies from province to province, and the tax reduction range is within 30%) and then multiplied by the tax rate of 1.2%. For renting a house, it is relatively simple. Rental income multiplied by 12%. Either way, the taxpayer of the real estate museum is the property owner or beneficiary.

Question 8: What is the current rate of property tax collection? Scope and standard of property tax collection 20 17.

I. Scope of property tax collection:

The scope of property tax collection is called the "tax scope" of property tax, especially the area where property tax is levied. According to the Provisional Regulations on Property Tax, property tax is levied in cities, counties, towns and industrial and mining areas. The specific scope of taxation for cities, counties, towns and industrial and mining areas shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government.

Second, the property tax collection standards:

Property tax collection standards are ad valorem or rent:

(1) For ad valorem taxation, the tax basis is the residual value after deducting 10%-30% from the original value of the property;

(2) If rent is levied (i.e. real estate is leased), the tax basis shall be the rental income of real estate. The specific deduction range of ad valorem 10%-30% shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%.

Property tax rate adopts proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is1.2%; If assessed according to the rental income of real estate, the annual tax rate is 12%.

The calculation of property tax payable is divided into the following two situations, and its calculation formula is:

(1) Based on the original value of the attribute.

Taxable amount = original value of the property ×( 1- 10% or 30%)× tax rate (1.2%)

(2) Based on real estate rental income.

Taxable amount = real estate rental income × tax rate (12%)

Question 9: How is the taxable amount of property tax calculated? The calculation formula of property tax payable is mainly divided into the following two situations: 1, tax payable based on original value of property = original value of property *( 1- 10% or 30%)* tax rate (1.2%) 2, tax payable based on rental income of property.