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 the residual value of the property is assessed, the annual tax rate is1.2%;
2. According to the rental income from real estate leasing, 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.
Extended data:
According to the Provisional Regulations on Urban Real Estate Tax:
Article 4 The following real estates shall be exempted from property tax:
1. Houses owned and occupied by military and political organs and people's organizations; Two, public and registered private schools have their own occupied buildings;
3. Parks, historical sites and places for public use; 4. Places used by mosques and lamaseries themselves;
Five, approved by the people's governments at or above the provincial (city) tax-free houses occupied by other religious temples.
Fifth the following real estate can be reduced or exempted from property tax:
First, the new house will be exempted from property tax for three years from the month of completion;
Two, renovated houses more than half of the new cost, from the end of the month, exempt from property tax for two years;
Three, other special circumstances of real estate, with the approval of the people's government at or above the provincial (city), the property tax can be reduced or exempted.
Article 6 Property tax shall be levied according to the following standards and tax rates:
First, the property tax is levied annually according to the standard house price, and the tax rate is1%;
Second, the real estate tax is levied on an annual basis according to the standard land price, and the tax rate is1.5%;
3. Cities where the standard house price and the standard land price are not easy to be divided can be temporarily taxed on an annual basis according to the standard house price, and the tax rate is1.5%;
Four, the standard housing land price is not easy to obtain the city, can temporarily according to the standard housing rental price levied annually, the tax rate is 15%.
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