In recent years, people pay special attention to property tax, which affects housing transactions after all. As many people know, the country has carried out pilot projects in Chongqing and Shanghai. Judging from the situation of 202 1, the property tax has initially entered the legislative process. So, what is the latest policy of 202 1 property tax? Through consulting an industry insider, I learned that the country conducted research and pilot projects on property tax a few years ago, which was also included in the legislative category. 202 1, property tax legislation can be basically completed, and people will have to pay property tax in real estate transactions. At the same time, we also see that there are two ways to calculate the property tax, one is based on the transaction price of the house. The other is calculated according to housing rental income. Some people worry that the implementation of real estate tax policy will affect housing prices. In fact, the introduction of property tax is to meet the needs of tax and fee reform under the new situation, and its existence will not have much impact on housing prices. From the effect point of view, after the implementation of property tax, the housing transaction price has become more rational and reasonable. At present, only two regions in China have implemented the property tax policy. 202 1 in the latest property tax policy, completing legislation is the main task. If you want to know more about the property tax policy, you can check online or log on to the tax website to learn about the latest developments. After several years of exploration, the country has made some achievements in this new tax, such as organizing pilot projects in two provinces and cities. 202 1 the latest policy of real estate tax will not be greatly adjusted. Once the legislative process is completed, it will be implemented for the society. After all, property tax is related to housing transactions. If people want to get more policy information, they can consult the staff of the tax department.
Legal objectivity:
After the implementation of "Shanghai Residence Permit Management Measures" and "Shanghai Residence Permit Points Management Trial Measures", individual housing property tax will be temporarily exempted for buyers who hold "Shanghai Residence Permit", and the following conditions must be met: 1. When calculating the fixed number of years, if the holder goes through the formalities of endorsement of Shanghai Residence Permit within the prescribed time limit, the holding time shall be continuously calculated according to the validity period. If the holder re-applies for the Shanghai Residence Permit after being cancelled for various reasons, the holding time shall be recalculated according to the issuing date of the new Shanghai Residence Permit. 2. The old "Shanghai Residence Permit" held by the purchaser is still within the validity period, and the personal housing property tax can be determined according to the original documents. If the Shanghai Residence Permit held by the purchaser has exceeded the validity period, after the purchaser reapplies for the Shanghai Residence Permit, the local tax authorities will handle the identification of individual housing property tax according to the actual information such as the points of the newly applied Shanghai Residence Permit. 3. If the housing situation of the purchaser's family changes and involves the adjustment of the taxable housing property tax items, you can report to the local tax authorities where the taxable housing is located, and re-apply for the declaration and confirmation of the property tax information. After the local tax authorities reconfirm, the tax payment will be adjusted from the next month. Property tax exemption for newly purchased only houses that have held Shanghai residence permit for three years: from July 3, 20 13, property buyers who have held Shanghai residence permit for three years and worked and lived in Shanghai, and newly purchased houses that belong to only family houses, can temporarily be exempted from personal housing property tax. At the same time, property buyers who hold the Shanghai Residence Permit and reach the standard score are also eligible for tax exemption. However, for property buyers who have not obtained a permit for three years and whose points have not reached standard score, if they want to buy the only house for a new family, they must pay the property tax first according to the regulations. After they have been certified for three years or their points have reached standard score within three years, they can refund the property tax paid during the certification period. 2. The old "Shanghai Residence Permit" held by the purchaser is still within the validity period, and the personal housing property tax can be determined according to the original documents. If the Shanghai Residence Permit held by the purchaser has exceeded the validity period, after the purchaser reapplies for the Shanghai Residence Permit, the local tax authorities will handle the identification of individual housing property tax according to the actual information such as the points of the newly applied Shanghai Residence Permit. 3. In addition, buyers who hold the Residence Permit for Overseas Talents in Shanghai and work and live in Shanghai, who purchase the only house for their families, may be temporarily exempted from personal housing property tax. If the family housing situation of the purchaser changes and involves the adjustment of the taxable housing property tax items, it can report to the local tax authorities where the taxable housing is located, re-apply for the declaration and confirmation of the property tax information, and adjust the tax payment from the month after the local tax authorities reconfirm it. Personal housing property tax can be temporarily exempted: ● Buyers who hold the "Shanghai Residence Permit" and reach the standard score and work and live in this city purchase new houses, which belong to the only family housing; ● The purchaser who holds the "Shanghai Residence Permit" and the score has not reached standard score, but has been certified for 3 years and has worked and lived in this city has purchased a new house, and this house belongs to the only family house; ● For those who have been certified for 3 years or have reached the standard score and worked and lived in this city, the personal housing property tax can be temporarily exempted from the above-mentioned houses, and the personal housing property tax paid during the certification period will be refunded. ● The purchaser who holds the Residence Permit for Overseas Talents in Shanghai and works and lives in this city buys a new house, which belongs to the only family house. Personal housing property tax needs to be levied: ● For the purchaser who has not been certified for 3 years and the score has not reached the standard score, the new house is purchased and the house belongs to the only house in the family.