There are two ways to calculate the property tax:
First of all, 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% according to the residual value of the property. Property tax is collected from rent.
1, the property tax levied from rent is based on the rental income obtained from house leasing.
2. Property tax adopts 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 is temporarily reduced at the rate of 4%.
Examples of calculation methods for second-hand property tax, rental property tax and house property tax:
Xiao Zhao has a property with an original value of 750,000 yuan. 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.
Examples of calculation of residential property tax, rural property tax and land use tax;
Xiao Xiao owns a bungalow with rooms *** 16, 7 of which are used to open a restaurant. The original value of the house is 200,000. 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?
Decomposition:
1, the property tax payable by the restaurant = 20× (1-20% )×1.2% = 0.192 (ten thousand yuan);
2. If the house property right is pawned, the mortgagee is the taxpayer, and Wang, as a pawnbroker, does not need 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);