1. The original value of the house recorded in the fixed assets account book of an enterprise in 2006 was 5 million yuan. Please calculate how much property tax this enterprise should pay in 2006.
A: The property tax payable by this enterprise in 2006 was RMB 5 million× (1-30% )×1.2% = RMB 42,000.
2. In July, 2006, an enterprise purchased a set of office space with a value of 6,543,800 yuan. Please calculate the property tax payable on this house in 2006.
Answer: In 2006, the property tax payable for the house purchased by this enterprise was =100× (1-30% )×1.2 %× 5/12 = 0.35 million yuan.
3. The original value of the office building of enterprise A was 5 million yuan, with a construction area of 3,000 o ... On June 65,438+1 0/day, enterprise A leased a part of the office building to enterprise B, with a rental area of 600O o and a rent of 200,000 yuan. The lease term is one year, and the enterprise obtains all the rent in one lump sum on June 1 day. What is the property tax payable by enterprise A in 2006?
Answer: rental property tax = 200,000 yuan ×12% = 24,000 yuan.
Property tax for personal use = 5 million yuan × (1-30% )×1.2% × (3000-600)/3000 = 33600 yuan.
Property tax payable in 2006 = 24,000 yuan+33,600 yuan = 57,600 yuan.
Question 2: How to calculate the property tax?
General ad valorem taxation is the residual value after deducting 10%~30% from the original value of the property at one time, with the tax rate of 1.2%, and the tax payable formula is = original value of taxable property *( 1- deduction ratio) * 1.2%. It should be noted here that the original value of the house includes housing cost, supporting cost and reconstruction cost. Excluding accrued depreciation.
How to calculate the property tax for house leasing?
Generally speaking, the tax basis is the rental income obtained from renting a house. If it is an individual, you can rent a residential house at the market price, but the tax rate of the latter is relatively low by 4%, and the tax rate of the former is 12%. The tax calculation formula is: tax payable = rental income * 12% or 4%.
How to avoid paying property tax
I'm talking about planning here, not tax evasion. The tax law stipulates that "non-operating" properties owned by individuals are exempt from property tax. Personal business premises or leased properties are not tax-free properties and need to be taxed according to regulations. Secondly, if your house is overhauled, the property tax will be exempted during the overhaul. This is one of the ways I can plan at present.
When do you pay the property tax?
If you are a property buyer, when you buy a new commercial house, you need to pay the property tax in the month after delivery; If it is a producer, the property tax will be paid from the month of production and operation; If you are a developer, you should pay the property tax from the month you use, rent or lend the property.
Where can I pay the property tax?
Pay at the location of the property. If the taxpayer's real estate is not in the same place, it shall declare and pay taxes to the tax authorities where the real estate is located according to the location of the real estate. (citing tax law)
Question 3: How to calculate the property tax 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?
Analysis:
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);
Question 4: How to calculate the real estate tax on the sale of houses? 1. Taxes payable by the Buyer: 1, deed tax: 65438+ 0.5% of the house price (3% for the area above 144 square meters, and 1% for the area below 90 square meters). Second, stamp duty: house price. 2. Taxes payable by the Seller: 1, stamp duty: 0.05% of the house price; 2. Transaction fee: 3 yuan/m2; 3. Business tax: 5.5% of the total amount (if the real estate license is less than 5 years); 4. Personal income tax: 20% of the profit from real estate transactions or 1% of the house price (if the real estate license is more than 5 years and it is the only house) 1. The fees are exempt from business tax and personal income tax, but the notarization fee needs to be increased by (1) 40 yuan/square meter * property certificate area (3) deed tax is levied in full regardless of the property. Other expenses are the same as normal transfer. (2) Required materials (1) The notary office needs a copy of the seller's husband and wife's household registration book and ID card, a copy of the buyer's ID card, and a copy of the property right certificate. (2) It can be directly transferred without going through the local tax bureau. (3) The materials required by the Housing Authority are basically the same as those required by the normal transfer except for an original notarial certificate.
Question 5: The latest news of 2065438+05 property tax levy. How to calculate the property tax? How to calculate the property tax:
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According to the provisions of the tax law, there are two ways to calculate the property tax:
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(1) Calculate the residual value after deducting 30% from the original value of the property at one time. Its calculation formula is:
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Annual tax payable = original book value of the property ×( 1-30%)× 1.2%.
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(2) According to the rental income, the calculation formula is:
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Annual tax payable = annual rental income × applicable tax rate (l2%)
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Property tax calculation basis
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1. For business premises, the taxable residual value of the property is the tax basis.
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The so-called taxable residual value refers to the balance of the original value of the property after deducting the loss value 10% to 30% according to the tax law. These include:
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(1) The original value of real estate refers to the original price of the house recorded by the taxpayer in the "fixed assets" account book according to the accounting system. Therefore, if the original house price is recorded as 1 1 in the account books according to the accounting system, the property tax shall be levied on the residual value of the house after deducting a certain percentage from the original house price according to regulations; If the original price of the house is not recorded as 1 1, the original price of the house shall be determined according to the above principles and with reference to similar houses, and the property tax shall be levied according to regulations.
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(2) The original value of the property should include all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are generally not calculated separately. Mainly include: heating, sanitation, ventilation, lighting, gas and other equipment; Various pipelines, such as steam, compressed air, oil, water supply and drainage pipelines, and power, telecommunications and cable conductors; Elevator, elevator, aisle, balcony, etc. Water pipes, sewers, heating pipes, gas pipes, etc. Belonging to the auxiliary equipment of the house, it should be calculated from the nearest exploration well or tee pipe; The electric lamp network and lighting circuit shall be calculated from the connecting pipe of the incoming box.
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In order to maintain and increase the use function of the house or make the house meet the design requirements, all ancillary equipment and supporting facilities that cannot be moved at will, such as water supply and drainage, heating, fire fighting, central air conditioning, electrical and intelligent building equipment, etc. Should be counted as the original value of the house, regardless of whether it is accounted for separately in accounting, property tax should be levied.
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(3) If the taxpayer reconstructs or expands the original house, the original value of the house shall be increased accordingly.
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(4) For the replacement of ancillary equipment and supporting facilities, the value of the original corresponding equipment and facilities can be deducted when the original value of the property is included; Spare parts that are easily damaged and need to be replaced frequently in ancillary equipment and supporting facilities are not included in the original value of the property after updating, and the original value of the original spare parts is not deducted.
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(5) From June 5438+1 October1day, 2006, all underground buildings with housing functions within the scope of property tax collection include underground buildings connected with above-ground houses, completely underground buildings and underground civil air defense facilities. , should pay property tax in accordance with the relevant provisions.
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For underground buildings connected with above-ground houses, such as the basement of houses, underground parking lots, underground parts of shopping malls, etc. The underground part and the above-ground house should be regarded as a whole, and the property tax should be calculated and levied according to the relevant provisions of the above-ground house.
(6) When determining the taxable residual value, the specific deduction ratio of the original value of the real estate 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.
If the taxpayer fails to record the original value according to the provisions of the accounting system, the original value of the property shall be adjusted according to the provisions when collecting the property tax; If the original value of the property is obviously unreasonable, it shall be re-evaluated; If there is no original value of the property, it shall be verified by the local tax authorities with reference to the value of similar houses. After the original value is determined, the residual value of the property is calculated and determined according to the local applicable deduction ratio. The deduction ratio must be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government.
2. For rented houses, the rental income is the tax basis.
Housing rental income is the reward obtained by the owner of housing property right to rent the right to use the house, including monetary income and physical income. If the rental income is offset by labor services or other forms of remuneration, the rent standard shall be determined with reference to the local rent level of similar houses, and the rent shall be levied at the rate.
If the taxpayer fails to truthfully declare the rental income of individual rented houses or the declared amount is obviously unreasonable compared with the rental income of similar houses in the same lot, the tax authorities may, in accordance with the relevant provisions of the Tax Administration Law, adopt scientific and reasonable methods to verify the tax payable. Specific measures shall be formulated by the provincial local tax authorities in light of local actual conditions.
3. Investment in joint ventures and financing ... >>
Question 6: How to calculate the personal housing rental property tax 1. The tax rate of property tax is in line with the regulations, and the property tax is levied ad valorem at a proportional rate. If ad valorem is levied, the tax rate is1.2%; The tax rate levied from the rent is 12%. Second, the tax basis of real estate tax There are two tax bases for real estate tax: one is the taxable residual value of real estate, and the other is the rental income of real estate. (1) The taxable residual value of real estate shall comply with the provisions of the tax law, and the taxable residual value of real estate shall be used as the tax basis for real estate occupied by enterprises. 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 the real estate mentioned here refers to the original price of the house recorded by the enterprise in the "fixed assets" account book in accordance with the provisions of the accounting system. Therefore, where the original house price is recorded in the enterprise's "fixed assets" account book, a certain percentage is deducted from the original house price as the taxable residual value of the real estate. According to the regulations, when an enterprise rebuilds or expands a house, the original value of the house should be increased accordingly. (II) Rental income According to the regulations, the rental income of real estate should be used as the tax basis for 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. Three. According to the provisions of the tax law, there are two ways to calculate the property tax: (1) It is calculated according to the residual value after deducting 30% from the original value of the property. Its calculation formula is: annual tax payable = original book value of real estate ×( 1-30%)× 1.2% (2) Calculated according to rental income, its calculation formula is: annual tax payable = annual rental income× applicable tax rate (l2%). The above methods are calculated on an annual basis, such as payment by installments, such as payment by half a year. For quarterly payment, divide the annual tax payable by 4; For monthly payment, the annual tax payable shall be divided by 12. Four. Accounting treatment method of property tax The property tax payable by construction enterprises shall be accounted by the subject of "tax payable-property tax payable". The lender of this course reflects the property tax that the enterprise should pay, the borrower reflects the property tax that the enterprise has actually paid, and the balance reflects the property tax that the enterprise should pay but has not paid in the lender.
Question 7: How to calculate the personal property tax 1. What is 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. The current property tax was levied after the second step of changing profits into taxes. 1September 5, 986, the State Council officially issued the Provisional Regulations on People's Republic of China (PRC) Property Tax, which came into effect on1October 6 of that year. On July 22nd, 20 10, at the seminar on local tax reform held by the Ministry of Finance, relevant persons said that the property tax pilot will be implemented in 20 12. However, in view of the difficulty of nationwide implementation, the pilot will start from individual cities. 20 1 1 1, the first individual housing property tax in Chongqing was declared and put into storage locally, and the tax was 6 154.83 yuan. On August 20 1212, Yusheng local taxation department made preparations for the collection of property tax on stock houses.
Second, the scope of property tax collection.
The scope of property tax collection, specifically refers to 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.
Take the detailed rules for the implementation of property tax collection and management of individual housing in Chongqing as an example. Personal housing property tax is levied on single-family commercial houses owned by individuals, high-grade houses newly purchased by individuals, and second or above ordinary houses newly purchased by individuals without Chongqing household registration, enterprises and jobs. Personal high-grade housing and multiple sets of ordinary housing that are not included in the scope of taxation will be included in the scope of taxation in due course.
Single-family commercial housing refers to an independent and single-family house built on state-owned land according to law in real estate commercial housing development projects, which has no fence and no connection with adjacent houses.
High-grade housing refers to the housing where the transaction unit price of construction area has reached 2 times or more of the average transaction price of new commercial housing in the nine districts of the main city in the past two years.
Newly purchased housing refers to the housing purchased from the date of implementation of the Interim Measures, including new commercial housing and stock housing. The purchase time of new commercial housing shall be based on the time when the purchase contract is signed and submitted to the real estate transaction and ownership registration center where the house is located, and the purchase time of stock housing shall be based on the time when the ownership of the house is transferred and the change registration formalities are handled.
Third, how to collect personal property tax and how to calculate personal property tax?
Personal property tax taxpayer: Take the Detailed Rules for the Administration of Personal Housing Property Tax Collection in Chongqing as an example, the taxpayer of personal housing property tax is the owner of taxable housing property. If the property owner is a minor, his legal guardian shall pay taxes; If property rights are issued, the mortgagee shall pay taxes; If the owner, guardian or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, the custodian or user shall pay taxes.
The property right of taxable houses is owned by * * * people, and * * people should take the initiative to obtain the consent of taxpayers. If the consent is not obtained, the tax authorities will designate taxpayers.
How to calculate personal property tax? The tax rate is 0.5% for houses where the transaction unit price of single set of commercial housing and high-grade housing construction area reaches less than 3 times of the average transaction construction area of newly-built commercial housing in the nine districts of the main city in the last two years; 3 times (inclusive) to 4 times, and the tax rate is1%; The tax rate for four or more times (inclusive) is 1.2%.
In Chongqing, individuals who have no household registration, no business or no job buy a second or more ordinary houses, and the tax rate is 0.5%.
Personal property tax payable: the calculation of personal housing property tax payable, formula: tax payable = taxable building area × transaction unit price of building area × tax rate.
Taxable building area refers to the area of taxpayer's taxable housing after deducting tax-free area.
Calculation of tax-free area of personal property tax: before the implementation of the interim measures, the tax-free area of single-family commercial housing owned by taxpayers was 180 square meters; Newly purchased single-family commercial housing and high-grade housing, duty-free area 100 square meter.
The tax-free area is deducted by the family, and a family can only deduct the tax-free area of a taxable house.
If the taxpayer's family owns multiple sets of taxable housing, the tax-free area shall be deducted from the first set of taxable housing in chronological order; Among them: if the taxpayer's family owns multiple sets of single-family commercial houses before the implementation of the Interim Measures, the taxpayer is allowed to choose a set of taxable houses to calculate the tax-free area.
Question 8: How to calculate the property tax:
According to the detailed rules for the implementation of property tax in Hunan Province, business premises shall pay property tax. The property tax is calculated and paid according to the residual value of the house after deducting 20% from its original value at a rate of 1.2%.
Property tax payable1400 * 6 * (1-20%) *1.2% = 80.64 yuan.
Property tax is calculated on an annual basis and paid in installments. Hunan province stipulates that the payment shall be declared in March, June, September and June, and 65438+February.
Land use tax
Calculate and pay according to the actual construction area and unit grade tax, in which: the unit grade tax is determined according to the prosperity of the lot, and the tax bureau has a document in advance stipulating the land use tax unit tax where you are located, and the specific amount should be consulted with the local tax bureau.
Payable land use tax = taxable area * unit tax
The land use tax shall be calculated on an annual basis and paid in installments, and declared and paid in March, June, September and 65438+February as stipulated by Hunan Province.
Question 9: How to calculate the property tax and land use tax? The building area of the workshop and office building is 4000 square meters.
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When did the real estate license come down? For the first time, before tax, it is generally necessary to take the original and copy of the real estate license to the local tax registration, and then declare it once every six months according to the original value of the registered property (which may vary from place to place). ▲ If your company's real estate has been completed and used, only the property tax in the second half of the year will be declared (the real estate in the second half of the year will be declared in our district at the beginning of June every year 165438+ 10 &; Land tax, reference), that is to say, there is no need to declare the annual property tax; therefore
Half-year property tax = original value of book property *70%* 1.2%÷2
Half-year land use tax =14000m2 * unit price per square meter ÷2 What is the unit price per square meter? Local taxes are divided into lots, which are basically unchanged every year.
Question 10: How to calculate the property tax collection;
1, Chongqing property tax calculation formula
(taxable housing construction area-tax-free area) × transaction unit price of construction area× tax rate = tax payable 2. Calculation of tax-free zone
The tax-free area of single-family commercial houses owned by taxpayers before the implementation of these measures is 180 square meters; Newly purchased single-family commercial housing and high-grade housing, duty-free area 100 square meter.
The tax-free zone takes the family as the unit, and the family refers to the family composed of taxpayers of taxable housing and family members with the same household registration.
A family can only deduct the tax-free area of a taxable house. If the first set of taxable housing is less than 100 square meter, the second set of taxable housing cannot continue to enjoy the deduction of its area 100 square meter.
If the taxpayer's family owns multiple sets of newly purchased taxable housing, the tax-free area shall be deducted from the first purchased taxable housing in chronological order. Among them, if the taxpayer's family owns multiple sets of single-family commercial housing before the implementation of these measures, the taxpayer is allowed to choose a set of taxable housing to calculate and deduct the tax-free area.
Tax-free area is not deducted for individual taxable housing without household registration, enterprise and job in Chongqing at the same time. 3. Calculation of unit price and tax rate
The taxable value of taxable housing is the transaction price of real estate.
Taxable single-family commercial housing and newly purchased high-grade housing will pay taxes or transfer property rights in future years, and the tax transaction price and tax rate will remain unchanged, and the tax payable will still be calculated according to the tax transaction price and tax rate determined for the first time.
If the ordinary taxable housing owned by an individual who has no household registration, no enterprise or no job in Chongqing is still the object of taxation after the transfer, the tax rate shall be determined according to the new transaction price and the tax payable shall be calculated. Second, the collection standard of property tax.
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) Taxable amount of real estate rental income = real estate rental income * tax rate (12%)