There is a difference between commercial property tax and residential 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 commercial property tax rate can be divided into 1.2% and 12%. Among them, the former is the tax rate paid by the owner to operate commercial real estate, and the latter is the tax rate paid by the owner to rent commercial real estate. If the residential property tax is levied according to the residual value of the property, the annual tax rate is1.2%; If the residence is taxed according to the rental income of real estate rental, the tax rate is 12%. From 200 1 and 1, the property tax can be temporarily reduced at the rate of 4% for residential houses rented by individuals at market prices. Property tax belongs to the special property tax, and its tax object is only housing. The scope of collection is limited to urban business buildings. Different ways of housing management and use stipulate the way of taxation. For self-occupied houses, tax is levied according to the residual value of property tax, and for rented houses, tax is levied according to rental income.
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