1. Property tax is a kind of property tax levied on the property owner according to the taxable residual value or rental income of the house. Property tax collection standard: the property tax collection standard is ad valorem or ad valorem: if ad valorem is levied, the tax basis is the residual value after deducting 10%-30% from the original value of the property.
2, from the rent collection (that is, real estate rental), to the real estate rental income as the tax basis. The specific reduction range of ad valorem 10%-30% shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%.
3. The property tax rate is proportional. 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:
4. Taxable amount based on original value of real estate = original value of real estate× (1-10% or 30%)× tax rate (1.2%) Taxable amount based on rental income of real estate = rental income of real estate× tax rate (12%).
5, the tax payment period, enterprises pay quarterly, individuals pay half a year. Where the tax is paid quarterly, it will be collected four times a year; Anyone who pays the tax for half a year will receive it twice a year. The specific tax payment period shall be determined by the city and county tax authorities. If the property is leased, the property tax shall be paid at the rate of 65438+ 0.2% of the rental income (4% of the residence) when the rent is received. For those who have obtained the rent for several years at one time, they can pay the property tax on an annual basis, but they must file with the tax authorities. At the same time, the rental part of the property is no longer subject to property tax at 65438+ 0.2% of the residual value of the property.
Real estate tax is a comprehensive concept, including all taxes levied on real estate, such as land value-added tax, urban land use tax, cultivated land occupation tax, value-added tax, stamp duty, deed tax, personal income tax, enterprise income tax and so on.
Property tax: it is a tax levied during the period of house holding. Included in the real estate tax, it is this tax that is currently being heated up.
Legal basis: Units and individuals who transfer state-owned land use rights, above-ground buildings and their attachments (hereinafter referred to as real estate transfer) and obtain income according to Article 2 of the Provisional Regulations on Land Value-added Tax;
Taxpayers of land value-added tax (hereinafter referred to as taxpayers) shall pay land value-added tax in accordance with these regulations.