The conditions that Shanghai property tax collection objects should meet refer to the newly purchased houses (including newly purchased second-hand houses and newly built commercial houses) and newly purchased houses by non-registered families in this city since the implementation of the Interim Measures.
Considering the actual situation, the "Interim Measures" proceed from reality and consider it comprehensively. Tax incentives will be given to some individual taxable housing such as improved housing for residents' families in this city, purchase of houses by children of residents' families in this city after marriage, and purchase of houses by non-residents' families working and living in this city.
Tax incentives for households to purchase houses in this city. Residents' families in this city already own a unique house. If they buy a new house because of improving their living conditions, when they sell the original unique house within one year after buying the new house, the newly purchased house of residents' families will be exempted from property tax according to regulations, and the property tax that has been paid according to regulations can be refunded.
If the children of this city's households buy houses due to marriage and other reasons, the property tax will be temporarily exempted. Applicable to the first time that the children of residents' families in this city need to buy a new house because of marriage. And it is the only house for children.
For the basic housing needs of non-local registered families working and living in Shanghai, the property tax will be temporarily exempted in one of the following two cases:
(1) It conforms to the relevant regulations of the state and this Municipality, introduces high-level talents, is in urgent need of talents in key industries, holds a residence permit in this Municipality, works and lives in this Municipality, and is newly purchased in this Municipality, which belongs to the only family housing.
② For those who have held residence permit in this city for three years and have worked and lived in this city, and the newly purchased houses belong to the only family in this city, the property tax will be temporarily exempted. For those who hold the residence permit of this Municipality for less than three years, property tax shall be levied on the above-mentioned houses in accordance with the regulations. Those who hold the residence permit for three years and work and live in this city can refund the property tax levied on the above houses.
How to collect Shanghai property tax, Shanghai property tax rules-
The "Interim Measures" implement the tax preference of "first levy and then return", and of course there are time requirements. It can be seen that the important role of Shanghai residence permit is obvious.
Differential proportional tax rate The applicable tax rate of Shanghai property tax is tentatively set at 0.6%, but if the market transaction price per square meter of taxable housing is lower than 2 times (including 2 times) the average sales price of new commercial housing in this city last year, the tax rate can be temporarily reduced to 0.4%.
If the average number of new buyers exceeds the standard, and the newly purchased families in this city belong to the second and above family housing, and the total area of family housing calculated on a consolidated basis does not exceed 60 square meters (including 60 square meters), the property tax will be temporarily exempted; If the per capita is more than 60 square meters, the property tax shall be calculated and levied according to the provisions of the newly purchased housing exceeding the area.
Property tax 30% discount = taxable area of newly purchased housing × unit price of newly purchased housing ×70%× tax rate.
How to collect Shanghai property tax, Shanghai property tax rules-Shanghai announced the management rules for property tax collection. Late fees will be charged for overdue taxes.
According to the relevant provisions of the Notice of the Shanghai Municipal People's Government on Printing and Distributing the Interim Measures for Shanghai to Carry out the Pilot Project of Collecting Property Tax on Some Individual Houses (No.3 of Hu Fu Fa [2011]), the relevant matters concerning the collection and management of personal housing property tax are hereby announced as follows:
How to collect Shanghai property tax, Shanghai property tax rules-
From1.2011128 onwards, all buyers who purchase new houses in this city should apply to the local tax authorities (hereinafter referred to as the competent tax authorities) for confirmation of property tax exemption before handling the real estate registration.
Two, the purchase of tax-free property to the competent tax authorities, should truthfully fill in the property tax declaration form, and submit the following information (original and photocopy):
(a) the real estate transaction contract, including the new commercial housing handover book;
(two) the deed tax payment certificate of the newly purchased house;
(three) the valid identification of the purchaser and his family members;
(four) proof of household registration (or residence) and proof of marital status of the purchaser;
(five) the valid identity certificate, household registration certificate and marital status certificate of the residents without housing and their family members (the application includes the provisions of the residents without housing);
(6) Other relevant written documents and materials.
3. After the purchaser submits the materials listed in Article 2 of this announcement, he/she will receive the Application Form for Inquiry of Original Housing Information from the competent tax authorities, inquire about the original housing situation from the housing information department, and send the written inquiry result (original) of the original housing to the competent tax authorities.
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 verification 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.
Four, the purchaser to declare the full payment of property tax to the competent tax authorities, need to submit the information listed in Item (1), (2), (3) and (6) of Article 2 of this announcement (except for the valid identification of the family members of the purchaser). After collecting all the application materials provided by the buyers, the competent tax authorities will issue the Notice of Shanghai Individual Housing Property Tax Recognition to the buyers on the spot according to the results of the examination.
Five, property tax exemption procedures by the buyers themselves. If there are two or more buyers, you can entrust other buyers in writing. If a person other than the purchaser is entrusted to handle it on his behalf, a notarized power of attorney shall be submitted.
Application for inclusion in a roommate without housing shall be handled by the roommate himself. A notarized power of attorney shall be submitted if another person is entrusted to handle it on his behalf.
Six, the annual property tax payable formula:
Annual property tax payable (yuan) = taxable area (construction area) of newly purchased housing × unit price (or approved taxable value) ×70%× tax rate.
Seven, taxpayers should be in the annual 65438+February 3 1 before, with the original valid identity documents to the competent tax authorities to declare and pay the annual tax payable. 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.
Eight, the transfer of taxable housing ownership, the original property owner in the real estate registration, should pay the property tax due as of the month of ownership transfer registration.
Nine, taxpayers did not apply for property tax exemption procedures, as well as unpaid, underpaid, deferred tax payable, in accordance with the "People's Republic of China (PRC) tax collection and management law" and other relevant provisions.
X this announcement shall be implemented as of 20 1 1 1 28.
It is hereby announced.
How to collect Shanghai property tax, Shanghai property tax rules-Shanghai announced the differential collection standard of property tax with the unit price of 28 thousand as the boundary.
Xinhua Online Haihai, February 22nd The reporter learned from the local taxation department in Shanghai on the 22nd that according to the latest data released by the Shanghai Municipal Bureau of Statistics, if the house price of real estate tax taxable housing is less than 28,426 yuan/square meter, the tax rate will be reduced to 0.4%, and the property tax rate exceeding this price will be 0.6%.
According to the Interim Measures of Shanghai Municipality on Launching a Pilot Project of Collecting Property Tax on Some Individual Houses, the property tax is subject to a differentiated proportional tax rate, and the applicable tax rate is tentatively set at 0.6%. However, if the market transaction price per square meter of taxable housing is lower than 2 times (including 2 times) the average sales price of newly-built commercial housing in Shanghai last year, the tax rate can be temporarily reduced to 0.4%.
According to the latest data released by the Shanghai Municipal Bureau of Statistics, the average selling price of newly-built commercial housing in Shanghai is 20 142 13 yuan/m2, and the average selling price of newly-built commercial housing in each ring road area is 48,032 yuan/m2 within the inner ring road and 1483 1 yuan/m2 between the inner and outer rings.
The relevant person in charge of Shanghai local tax department told reporters on the 22nd that the basis for lowering the property tax rate is the average selling price of the whole city 142 13 yuan/square meter, and it will not be calculated according to the average price of each ring road area. Taxpayer's annual payable property tax (yuan) = taxable area (construction area) of newly purchased housing × unit price (or approved taxable value) × 70 %× tax rate. According to the taxable area 100 m2 and the unit price of 30,000 yuan/m2, the annual property tax payable by taxpayers is100× 30,000× 70 %×.
According to the Announcement of Shanghai Local Taxation Bureau on Relevant Matters Concerning the Collection and Management of Personal Housing Property Tax in this Municipality, taxpayers should declare and pay taxes to the competent tax authorities by themselves with the original valid identity documents 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.
How to collect the property tax in Shanghai, detailed rules of Shanghai property tax-/kloc-sold 75 large houses in 0/7 days without paying taxes.
Yangcheng Evening News
65438 On the evening of October 27th this year, Shanghai and Chongqing announced that they would levy property tax on individual housing from the 28th. At this point, the long-troubled "real estate tax pilot" boots landed. By February of 17, the property tax in the two places had been implemented for nearly three weeks.
What is the effect of real estate tax, which is regarded as the "ultimate weapon" of real estate regulation? How do the owners who are subject to property tax view this new thing? How do the locals understand it? Yangcheng Evening News reporters went to two places to investigate.
According to the Interim Measures of Shanghai Municipality on Launching the Pilot Project of Collecting Property Tax on Some Individual Houses, the applicable tax rates for collecting property tax are tentatively set at 0.6% and 0.4%; Shanghai registered households enjoy a per capita exemption of 60 square meters; Shanghai property tax collection is only "future-oriented".
The principle of "letting bygones be bygones" in Shanghai property tax has attracted a lot of criticism. However, ordinary people who have no housing or need to improve their housing soon find that property tax not only fails to collect speculators who "hoard" many houses, but also has little impact on the housing demand of ordinary people. Shanghai's property tax seems more like a symbolic symbol. ...
How to collect Shanghai property tax, Shanghai property tax rules-a story of a Shanghai family
How to calculate the exemption amount of real estate with different household registration?
Li Qing (pseudonym), a Shanghai resident, never understood that she wanted to change her house to a bigger one after looking at it for half a year because of the new policy of levying property tax in Shanghai, which led to family conflicts.
When you receive the down payment, wait for the property tax.
This is a typical Shanghai family. After Li Qing got married and had children, she lived with her parents in a 90-square-meter two-bedroom and two-bedroom house. The names of Li Qing and her husband are written on the property certificate. But as the children of educated youth, this family's hukou is a bit special. Li Qing and his son are registered in Shanghai, and their parents are still registered in Xinjiang (they gave up moving back for various reasons). My husband worked in a foreign company, worked and lived in Shanghai for many years, and paid social security, but he was not registered in Shanghai.
As his son grew up, Li Qing felt the need for a bigger house became more and more urgent. So last summer, she and her husband began to look at the house with a clear goal: to buy a small apartment of about 80 square meters near home for their parents to live in.
After looking at the house for half a year, Li Qing and his wife finally locked up a 74-square-meter "husband and wife room" with a total price of 210.4 million yuan before the New Year.
But the plan can't keep up with the change. When the year-end award was paid down, on June 26, 65438, the State Council's "Eight Articles of New China" was released; On the evening of October 27th, 65438/kloc-0, Shanghai launched the new policy of "property tax".
How to collect Shanghai property tax, Shanghai property tax rules-calculating the exemption amount, a confused account
According to the Interim Measures of Shanghai Municipality for Piloting Property Tax on Some Individual Houses (hereinafter referred to as the Interim Measures of Property Tax), Shanghai registered households enjoy a per capita property tax reduction policy of 60 square meters. If the total per capita housing area of the merged family does not exceed 60 square meters, the newly purchased housing will be temporarily exempted from property tax; If the per capita is more than 60 square meters, the property tax shall be calculated and levied in accordance with the provisions of the Interim Measures for the newly purchased housing exceeding the area. The calculation formula is: payable property tax = taxable area of newly purchased housing × unit price of newly purchased housing ×70%× tax rate.
Li Qing is very confused. Her family has five permanent accounts and only two Shanghai accounts. Obviously, the duty-free area is only 120 square meters. The existing property is 90 square meters, and several real estate agents have been consulted. It is said that she will be taxed if she buys a new house of more than 30 square meters.
"Where can I find a house under 30 square meters? And I don't understand. Now this 90-square-meter house is shared by my husband and wife, and I can only enjoy half the area. Can it be calculated according to the occupied 45 square meters? Then I can enjoy the tax-free area of 75 square meters when I buy a new property. " Li Qing said that her question has not been answered, because the relevant rules for the collection of property tax did not explain how to calculate the application area when Shanghai hukou and non-Shanghai hukou have real estate.
Neglected residence permits have played a role.
In Shanghai's interim measures for property tax, Li Qing found several words aimed at non-Shanghai household registration. For buyers who have held a residence permit in Shanghai for three years and have worked and lived in Shanghai, property tax will be temporarily exempted for their newly purchased houses belonging to the only family in Shanghai; Property tax is levied on the above-mentioned houses of buyers who have held Shanghai residence permit for less than three years. For those who have held the Shanghai Residence Permit for three years and have worked and lived in Shanghai, the property tax levied on the above houses can be refunded.
"My husband doesn't have a residence permit because he always feels useless." Li Qing said that the first thing her husband did when he went to work in the New Year was to apply for a residence permit. "If the tax refund comes back after three years, it is acceptable."
How to collect Shanghai property tax, the detailed rules of Shanghai property tax-new order, are more "harsh" than property tax.
After consulting the intermediary carefully, Li Qing found a stumbling block that she ignored-"Eight Articles of New China". "This is more troublesome than the property tax, which almost completely shattered our idea of improving our living." A very important part of the "New Eight Articles" is the purchase restriction. According to the regulations, in principle, 1 housing is limited to local registered households and non-local registered households that can provide local tax payment certificates or social insurance payment certificates for a certain number of years; For local registered households with 2 or more houses, non-local registered households with/kloc-0 or more houses, and non-local registered households that cannot provide local tax payment certificates or social insurance payment certificates for a certain number of years, the sale of houses to them will be suspended within their administrative areas.
"My husband already has a suite, and without a Shanghai hukou, he can no longer buy a house in Shanghai. My parents retired. Although they grew up in Shanghai, they want to help us take care of our children and support the elderly in Shanghai. But if we can't move back, we can't buy a house here. " If the husband's name is not written on the title certificate, Li Qing has to apply for personal loans, and the provident fund loans are inexhaustible, and the interest rate of commercial loans is much higher out of thin air.
This is not the most worrying thing for Chen Qing. What worries her even more is that if only one person's name is written on the real estate license, her husband and in-laws will have ideas about her, because she has obviously felt that her husband's enthusiasm for buying a house is greatly reduced. "With our money, buy a house with a wife's name and give it to my parents-in-law. Maybe someone around him advised him not to do this. "
"I don't understand why property taxes and new restrictions will be deducted from people like us who need steel." Li Qing said.
How to collect Shanghai real estate tax, Shanghai real estate tax rules-the current situation of Shanghai real estate transaction
Deal with 75 big houses or taxpayers
In any case, Shanghai Local Taxation Bureau has not received the first property tax.
Taxpayer lock list
65438+1October 365438+1October 28 "detailed rules for the administration of property tax collection" stipulates that from 201165438+1October 28, all buyers who buy new houses in Shanghai will
According to the survey of transaction data after June 28th, 65438 by Youwei Real Estate Research Center, 75 sets of large-sized apartments with an area of over 200 square meters were sold after June 28th, 438 and June 28th, 2007. According to the tax-free quota of 60 square meters per capita, it is likely that some families in these 75 sets have reached the standard of paying property tax.
A person in charge of media liaison in the office of Shanghai Taxation Bureau said that Shanghai has locked in the list of buyers who are eligible to pay property tax. But Shanghai doesn't have the first concept of property tax like Chongqing. Just pay the property tax before June 65438+February 3 1 this year.
Xue, an analyst with China Real Estate Information Group, believes that the conditions for levying property tax in Shanghai are still very loose, and few families will be taxed. At the same time, like other taxes on new houses, there is a certain buffer time, which is not paid immediately. The introduction of property tax will not have much impact on the market.
How to collect Shanghai property tax, Shanghai property tax rules-tax rules are not detailed enough.
The staff of Shanghai Real Estate Trading Center told reporters that there are many people who come to consult which house they own recently and whether it will be included in the scope of taxation. Obviously, many questions cannot be answered by the trading center for the time being, and there are variables in housing valuation, tax rate calculation method and so on.
There is no authoritative and operable statement on the most basic tax rate calculation. According to the pilot scheme, "the applicable tax rate of property tax is tentatively set at 0.6%, but if the unit price of taxable housing is lower than twice the average sales price of new commercial housing in this city in the previous year, the tax rate will be temporarily reduced to 0.4%". However, the average house price in Shanghai in 20 10 released by Shanghai Statistics Bureau on February 9 has two figures: the first is the average price of newly-built commercial houses per square meter 142 13 yuan, and the second is 20,995 yuan per square meter after deducting affordable housing, with a difference of 6,782 yuan. Many citizens go to the real estate trading center to ask which "average house price" should be referred to when defining the applicable tax rate of property tax. At present, the fiscal and taxation departments have not yet reached a unified statement.
In the case of many ambiguous expressions in the detailed rules, buyers chose to wait and see more.
How to collect Shanghai real estate tax, Shanghai real estate tax rules-on the new real estate policy
Is the use of property tax revenue just a slogan?
The purchase restriction order is to ensure the listing of "affordable housing"
Xue believes that before the introduction of Shanghai property tax, the "National Eight Articles" had strict regulations on purchase restrictions. Among them, the third set cannot be purchased. After this threshold was stopped, there were very few people who could pay taxes, and the purchase restriction accumulated a number of demands.
Li Qing said that if she still insists on improving her living conditions, there is only one way before her: sell her house and get a bigger three-bedroom apartment. But in this way, due to the new policy, their family can no longer buy a house in Shanghai. She is worried that this policy will last long enough, "until our family of five has to live in the same house all the time."
However, according to Cheng Yun, research director of Zhongyuan Group, Li Qing's worry is unlikely to appear. "The purchase restriction is a phased policy, just giving the affordable housing a time." On February 2 1 day, Hongkou District began to accept applications for affordable housing, which means that affordable housing in Shanghai began to be fully rolled out. On February 14, Shanghai Mayor Han Zheng stressed at the government work conference in the first quarter that Shanghai will strengthen the housing security work, speed up the construction of the "four-in-one" housing security system, and ensure the completion of the target tasks of starting construction of affordable housing this year150,000 square meters, supply150,000 square meters, and supply170,000 sets. In addition, relax the access standards for affordable housing (houses with property rights) and fully promote it in the central city; Public rental housing will also enter substantive operation and start the supply pilot as soon as possible. Cheng Wei pointed out that the purchase restriction policy may be adjusted after a large number of affordable housing are supplied to the market.
Property tax is more symbolic.
"I feel that the introduction of Shanghai Chongqing property tax is a bit hasty. But at present, it is placed behind the' National Eight Articles'. I understand that Article 8 has a great influence on the short-term property market. Property tax is more symbolic and definitely a direction in the long run. First implement it in mature areas, and then push it out bit by bit throughout the country. " Cheng Yun pointed out that the property tax has not been really recognized in the legal circle of China. "At present, it is based on the 1986 version of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC), which only says' tax on business premises', so there is no legal explanation for taxing ordinary housing now. If it is piloted, it does not have to pass the National People's Congress, but it needs the real recognition of the property tax by the National People's Congress. "
Xue also believes that in the long run, real estate holdings will increase more and more taxes, which will weaken the profitability of real estate investment, so the enthusiasm for real estate investment and the ability to increase house prices will also weaken.
How to Collect Property Tax in Shanghai, Detailed Rules of Shanghai Property Tax —— Questioning the Use of Property Tax Revenue
In response to a reporter's question, the responsible persons of the Shanghai Municipal Finance Bureau, the Municipal Local Taxation Bureau and the Municipal Housing Management Bureau said that the pilot income of real estate tax reform would be used for the construction of affordable housing in accordance with the requirements of public finance, so as to effectively solve the livelihood problems of low-income families such as housing difficulties.
In his blog, Dr. Yang publicly questioned the income use of property tax, which may be just a slogan. He pointed out that Guo Ban Fa [2006] 100 also stipulated that land transfer income should be used for urban low-rent housing security expenditure. In 2065, the "Notice on Relevant Issues Concerning the Use and Management of Funds for Affordable Housing Projects" issued by three ministries and commissions required all localities to arrange not less than the net income from land transfer 10% as low-rent housing security funds. However, according to "2010110", 22 cities failed to allocate 10% of the net proceeds from land transfer to low-rent housing construction on time and in full.
Yang said that when the coverage, capital scale, financing channels, supervision and management of affordable housing are still a pile of bad debts, and the existing funding channels have not yet played an effective role, people are eager to levy new taxes, which makes people wonder whether this reason is only temporarily used to alleviate social doubts.
Future housing price outlook
The pressure on developers has increased and house prices have loosened.
Since the Spring Festival, there have been few housing transactions in Shanghai. As of February 2 1 day, Shanghai's first-hand commodity housing market has been "zero opening" for two consecutive weekends. However, people in the industry know that the Spring Festival is a traditional off-season due to the construction period, and the real impact of the New Deal on the property market will not appear until a large number of new houses enter the market in April.
According to Cheng Yun, judging from the construction of 20 10 Shanghai real estate, it is estimated that the supply of Shanghai property market this year is almost the same as last year. If article 8 is strictly enforced, the demand will be cut off. As a result, developers will face greater pressure and cash flow problems will also occur. "Bank lending has been tightened last year, but developers still don't think so. Coupled with the decline in demand this year, the pressure on developers will be even greater. "
The people expect that developers can't bear the pressure of capital chain, house prices are loose, and the market wait-and-see atmosphere is more intense. However, Cheng Yun believes that there may be a period of stagflation, but there may not be a substantial downward adjustment. Because in addition to demand, housing prices are also facing other pressures. "The cost of raw materials such as building materials and steel has increased, and the taxes and fees faced by real estate developers have increased. More importantly, there is no obvious downward trend in the threshold of land price. " She pointed out that, coupled with the financial costs caused by inflation and interest rate hikes, housing prices are also facing some resistance.
It is worth noting that the housing rental price in Shanghai began to climb continuously. According to the statistics of real estate in 2 1 century, the rent of a room in February last year was between 1.500- 1.700 yuan/month, but due to the policy expectation, 5438+0 rose slightly in June, with the increase rate mostly around 1.200 yuan/month. 1 After the introduction of the New Deal at the end of the year, the landlord's expectation of rent increase was even stronger in February, and there was another price increase of 200-300 yuan/month.
Any new policy will encounter all kinds of strange ways to deal with it after it is introduced. In the process of interviewing property buyers, the reporter found that Shanghai's new property tax policy not only suppressed people's demand for housing, but also inspired people's wisdom of "exploiting loopholes". If the New Deal rules are not adjusted, there may be some "side effects" of property tax in Shanghai in the near future.