How to calculate the property tax?
1. Ad valorem property tax.
Ad valorem property tax is property based on surplus value. Property tax is calculated and paid according to the residual value after deducting 10% ~ 30% from the original value of the property.
The property tax adopts the proportional tax rate. If it is levied according to the residual value of the property, the tax rate is 1.2%.
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%.
Calculation method of property tax
According to the provisions of the tax law, there are two ways to calculate the property tax:
(1) 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 the property ×( 1-30%)× 1.2%.
(2) According to the rental income, the calculation formula is:
Annual tax payable = annual rental income × applicable tax rate (l2%)
The above methods are calculated on an annual basis. If it is paid in installments, such as half a year, the annual tax payable is divided by 2; For quarterly payment, divide the annual tax payable by 4; For monthly payment, the annual tax payable shall be divided by 12.
Property tax rate
According to the regulations, the property tax is levied at an ad valorem rate. Where ad valorem is levied, what is the tax rate? 1.2%; The tax rate levied from the rent is 12%.
Tax basis of property tax.
There are two tax bases for property tax: one is the taxable residual value of the property, and the other is the rental income of the property.
(1) Tax residual value of property
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 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. 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 real estate should be used as the tax basis for real estate 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 object of real estate tax
Property tax is levied on real estate. The so-called real estate refers to the property in the form of houses, including its ancillary equipment, but excluding independent buildings, such as fences, chimneys and water towers. A house refers to a place with a roof and enclosed structure (with walls or columns on both sides), which can shelter from the wind and rain and can be used for people to produce, work, study, entertain, live or store materials.
Because the commercial housing developed by real estate development enterprises is the product of real estate development enterprises before sale, the commercial housing built by real estate development enterprises before sale is not subject to property tax; However, property tax should be levied on commercial houses that have been used or leased or lent by real estate development enterprises before sale.
Scope of property tax collection
The scope of property tax collection includes cities, counties, towns and industrial and mining areas. The city here refers to the city established with the approval of the State Council, and its taxation scope includes urban areas, suburbs and counties under the jurisdiction of the city, excluding rural areas. County refers to the town where the county people's government is located without an established town, and the collection scope is the town where the county people's government is located. Town refers to the seat of the town people's government, excluding the administrative villages under its jurisdiction. Industrial and mining area refers to the location of large and medium-sized industrial and mining enterprises with relatively developed industry and commerce and relatively concentrated population, which meet the organizational standards stipulated by the State Council, but have not yet established the urban organizational system. Industrial and mining areas where property tax is levied must be approved by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Houses located outside the above areas are not subject to property tax.
The taxpayer of the property tax is the owner of the property.
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