The expropriated person can know whether the self-employed are authorized to levy or audit accounts from the announcements issued by governments at all levels in cities and counties. Regarding the expropriation of houses and land, the municipal and county governments need to publish the expropriation notice and relevant detailed information in time to ensure that the expropriated people know the expropriation situation in time.
Expropriation refers to the administrative behavior that the subject country obtains the ownership of collective and individual property with administrative power and gives appropriate compensation based on the needs of public interests. Collection needs to be carried out in accordance with the authority and procedures prescribed by law.
Land in rural areas and suburban areas belongs to the collective, except that it is owned by the state according to the law; Homestead, private plots and private hills are also collectively owned. In order to meet the needs of public interests, the state may expropriate or requisition land in accordance with the law and make compensation.
How to calculate the tax rate?
The personal income tax exemption amount is 5000 yuan, and the specific calculation formula for paying individual tax is: monthly taxable income = pre-tax income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc.). )-special additional deduction-other deductions determined according to law; Tax amount = monthly taxable income * tax rate-quick deduction.
Special deductions include basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund. ; Special additional deductions include children's education, continuing education, housing loan interest or housing rent, support for the elderly and serious medical expenses, and other deductions determined according to law include donations. Other deductions determined according to law include donations, etc.
Among them, the monthly deduction standard of housing loan interest is 1000 yuan, and the longest deduction time is 240 months, which can be deducted by one or both spouses in proportion; The deduction standard of housing rent is from 800 yuan to 1500 yuan per month. Different cities have different deduction standards, which are generally divided according to the population of the city.
The collection scope of personal income tax includes wages, salaries, royalties, business income, labor remuneration, interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Regulations of People's Republic of China (PRC) on Expropriation and Compensation of Houses on State-owned Land.
Thirteenth city and county people's governments shall make a public announcement in time after making a decision on house expropriation. The announcement shall specify the compensation plan, administrative reconsideration, administrative litigation rights and other matters. City and county people's governments and housing levy departments should do a good job in the publicity and explanation of housing levy and compensation. If houses are expropriated according to law, the right to use state-owned land shall be recovered at the same time.