Residual value of real estate = original value of real estate × [1-( 10% ~ 30%)]
(1) The original value of real estate refers to the original price of the house recorded by the taxpayer in the "fixed assets" account book according to the accounting system.
Step 2 collect rent
If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.
Knowledge point 4: Property tax rate
(2) Tax rate
(1) Ad valorem: the tax rate is1.2%;
(2) From rent: the tax rate is 12% and 4%.
note:
(1) Scope of application of 4%: For residential houses rented by individuals at market prices and used for living, the property tax can be temporarily reduced by 4%.
You need to confirm this with the tax bureau.