The object of Shanghai property tax collection
1. The second and above houses newly purchased by Shanghai residents' families in Shanghai (including newly purchased second-hand stock houses and newly built commercial houses);
2. Non-local registered families purchase new houses in Shanghai.
Shanghai property tax collection standard
1. Inspection-free point: 60m2/person.
2. Tax rate: Property tax is calculated and paid at 70% of the transaction price of taxable housing market. If the transaction price per square meter of housing is lower than 2 times (including 2 times) of the local average sales price of newly-built commercial housing in the previous year, the tax rate will be temporarily reduced to the calculation formula of property tax collection standard: the annual property tax payable for taxable housing in Shanghai (yuan) = taxable area (building area) of newly-purchased housing × unit price (or approved tax value )× 70%.
For example, Mr. Wang's family of three has a stock room of 100 square meters, and now they have bought a new house of 130 square meters at a unit price of 20,000 yuan/flat. The taxable area of newly purchased houses is100+130-180 = 50 square meters. Property tax payable: 50*20000*70%* yuan.
How to pay the property tax in Shanghai?
I. Materials Required for Shanghai Property Tax Payment
1. Own property: ID card, property ownership certificate.
2. Leased house: my ID card, landlord ID card, real estate license, lease agreement and payment certificate.
Two. Shanghai property tax payment place
1. Special tax window: the special tax window of Shanghai real estate trading centers in all districts and counties or the special tax window of individual housing property tax service of the tax bureau.
2. Banks: Shanghai Bank, Shanghai Rural Commercial Bank and Shanghai Postal Savings Bank.
Three. Shanghai property tax payment process
1. Fill in the property tax declaration form truthfully.
2. Submit the real estate transaction contract (including the handover book of newly-built commercial housing), the deed tax payment certificate of newly-purchased housing, the valid identity certificate of the purchaser and his family members, the household registration (or residence) certificate of the purchaser, the proof of marital status, the valid identity certificate, household registration certificate and marital status certificate of the residents without housing and their family members (the application is included in the provisions of the residents without housing) and other materials.
3 to receive the "original housing information query application form", to the housing information department to query the original housing situation, and the original housing written query results sent to the competent tax authorities.
4. The competent tax authorities shall, within 10 working days after receiving the written inquiry results of the original housing provided by the purchaser, issue the Confirmation Notice of Shanghai Individual Housing Property Tax to the purchaser according to the examination and confirmation results. The competent tax authorities may, jointly with the departments of housing security, housing management, transportation construction, land and resources planning, public security, civil affairs, human resources and social security, examine the relevant information provided by the buyers.
5. In addition, taxpayers should report and pay taxes to the competent tax authorities before 65438+February 3 1 every year, and pay off the tax payable in that year. Failing to pay taxes in full and on time, starting from June 65438+1 October1day of the following year, an overdue fine of 5/10000 of the unpaid taxes will be charged on a daily basis.
Shanghai property tax relief policy
1. If the per capita housing is less than 60 square meters, the property tax will be temporarily exempted;
2. If the adult children of Shanghai residents live together with or without housing, they can be included in the calculation of tax-free housing area upon approval; For households with other special circumstances, the calculation method of tax-free housing area shall be formulated separately.
3. If a Shanghai resident family sells its original only house within one year after purchasing a new house, the property tax levied on the newly purchased house has been calculated according to the Interim Measures, and the tax can be refunded.
4. If the children in Shanghai residents' families buy a new house for the first time because of marriage and other needs after adulthood, and the house belongs to the only house of the adult children's family, the property tax will be temporarily exempted.
5. High-level talents introduced in accordance with the relevant regulations of the state and Shanghai, talents in key industries are in short supply, and those who hold Shanghai residence permits and work and live in Shanghai purchase new houses in Shanghai and this house belongs to the only family house, and the property tax is temporarily exempted.
6. If a purchaser who has held a residence permit in Shanghai for three years and has worked and lived in Shanghai newly purchases a house in Shanghai and the house belongs to the only family house, the property tax will be temporarily exempted; Property tax is levied on the above-mentioned houses of buyers who hold Shanghai residence permit for less than 3 years. The property tax levied on the above-mentioned houses can be refunded to those who have held Shanghai residence permit for 3 years and have worked and lived in Shanghai.
7 other houses that need tax reduction or exemption shall be decided by the municipal government.
Shanghai real estate tax related consultation
1. What are the office hours of the special window for real estate tax?
The tax window of the county real estate trading center where taxable housing is located is open from Monday to Sunday. Taxable housing is located in the special window of individual housing property tax in the tax service hall of county tax bureau, and the service time is from Monday to Friday.
2. How can I pay personal housing property tax without a resident ID card?
Taxpayers without resident identity cards have the following two channels to pay personal housing property tax:
(1) Log on to PayPal website and pay taxes according to the online process.
(2) Go to the tax window of the county real estate trading center where the taxable housing is located, and bring the valid identity certificate of one of the property owners and the original property right certificate of the taxable housing.
(3) Other tax payment channels only accept taxpayers with resident identity cards to pay taxes.
3. How can taxpayers pay property tax when they are not in Shanghai?
Taxpayers who are not in Shanghai can log on to PayPal website to pay taxes according to the online process, or they can entrust others to pay taxes.
4. The channels for overdue payment of personal housing property tax and how to add late fees?
If you fail to pay the tax within the time limit, you can log on to PayPal website to pay the tax according to the online process, or you can pay the tax at the tax window of the county real estate trading center where the taxable housing is located. Overdue payment, starting from June 65438+1 October1day of the following year, an overdue fine of 0.5% of the annual tax will be added daily.
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