How to calculate Jining property tax

How to calculate the property tax has become the most concerned thing for many buyers or sellers. Compared with the purchase price, you have to pay the property tax. So how to calculate the property tax when buying a house, selling a house or renting a house? 1. Calculation method: 1. Ad valorem tax is the residual value after deducting a certain percentage from the original value of the property. The formula is: tax payable = original value of taxable property ×( 1- deduction ratio )× annual tax rate 1.2%. 2. Ad valorem tax is based on property. The formula is: tax payable = rental income × 12%. There is no problem of ad valorem conversion. When the tax obligation occurs, the original property will be used for production and operation, and the property tax will be paid from the month of production and operation. The rest will be paid from next month. The calculation formula of individual rental housing rental income is: tax payable = real estate rental income ×4%. 2. Tax basis: 1. If the tax is calculated ad valorem according to the residual value of the real estate, it is called ad valorem property tax, which is calculated and paid according to the residual value after deducting 10% ~ 30% from the original value of the real estate. The deduction ratio 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. The original value of real estate: it should include all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are not generally valued separately. Mainly: heating, sanitation, ventilation, etc. Taxpayers who rebuild or expand the original houses should increase the original value of the houses accordingly. 2. Rent-from-rent calculation is based on the rental income of real estate, which is called rent-from-rent calculation, and the rental income of real estate is the tax basis. 3. Precautions (1) If the property is rented, the rental income of the property shall be the tax basis of the property tax. When collecting property tax, we should treat the property invested in joint ventures differently. * * * If taking risks, the property tax shall be levied according to the residual value of the property; For fixed income, the lessor shall pay the property tax according to the rental income. (2) If the house is leased by financing, the property tax shall be levied according to the residual value of the house, and the taxpayer of the property tax during the lease period shall be determined by the local tax authorities according to the actual situation. (3) When the new house is delivered for use, if the central air-conditioning equipment has been included in the original value of the property, the original value of the property shall include the central air-conditioning equipment; The installation of air conditioning equipment in old houses is generally recorded as a single fixed asset and should not be included in the original value of the property. The new property tax rate has been bothering many people. For people with multiple properties, knowing the property tax rate in time can help them decide how to deal with the property as soon as possible and maximize their own interests. 1. Property tax is applicable to domestic enterprises and individuals, and the tax basis of property tax is ad valorem tax and rent tax. The specific tax rate is as follows: Note: the tax calculation formula of property tax is: 1, Ad valorem taxable amount = original value of the property × (1-30% )× 1.2% 2. Rental taxable amount = rental income of the property × 12% 3. Taxable amount of individual rental housing = its calculation formula is: annual taxable amount = original book value of the property × (/). 0 The specific tax rate is as follows: Note: the calculation formula of urban property tax is: 1, the taxable amount of ad valorem tax = the original value of the property × (1-30% )× 1.2% 2, the taxable amount of rental = the rental income of the property × 18% 3, and the individual.