So what is the property tax? In fact, it is a local tax. As long as the money is used to solve some local public problems, that is to say, whoever pays the property tax is the most direct beneficiary.
Property tax needs to be paid every year, because the provincial and municipal governments have regulations. Although the tax payment period is not fixed, it will appear, and the time for paying property tax varies from place to place.
So how much property tax should I pay? When will it be handed in? Let's take Shanghai as an example:
Shanghai property tax policy was issued on 2011.28, and the calculation formula is: annual property tax = taxable area of newly purchased houses × unit price of newly purchased houses ×70%× tax rate ÷ 1.05.
*? How to calculate taxable area? There are three situations:
1. If the original housing area+newly purchased housing area is less than or equal to the number of families ×60 square meters, the taxable area is 0.
Second, if the original per capita housing area has exceeded 60 square meters, then the newly purchased area is the taxable area.
Three, the original housing per capita area of not more than 60 square meters, the taxable area = (original housing area+newly purchased housing area)-the number of families is 60 square meters.
For example, Xiaomei's family of three is registered in Shanghai, and there is a 200-square-meter commercial house under the family name. Now they are going to buy another house of 89 square meters, and the tax area of Xiaomei's family is 89 square meters.
Xiaomei's neighbor family of three, all registered in Shanghai, now lives in a two-bedroom apartment of 89 square meters and is going to buy a new house of 200 square meters, so the taxable area of the neighbor family is (89+200)- 180= 109 square meters.
*? Shanghai property tax rates are 0.4% and 0.6%. If the unit price of newly purchased housing is below 73,482 yuan/flat (inclusive), the tax rate is 0.4%, and if the unit price is higher than this value, the tax rate is 0.6%.
Shanghai real estate tax is levied from the second month of the registration date of the real estate license, and it needs to be paid before 65438+February 3 1 every year. Overdue payment will result in late payment!
Other provinces see local specific requirements ~