1. How is the property tax calculated?
(a) Ad valorem property tax is based on the residual value of the property. Property tax is calculated and paid according to the residual value after deducting 10%~30% from the original value of the property.
(2) Property tax adopts proportional tax rate. If the property tax is levied according to the residual value of the property, the tax rate is 1.2%. Property tax is collected from rent.
1. The property tax levied on rent is based on the rental income obtained from house leasing.
2. The property tax adopts the proportional tax rate. If calculated according to the rental income of real estate, the tax rate is 12%.
3. For individuals renting houses for living at market prices, the property tax will be temporarily reduced by 4%.
Second, the relevant case calculation
1. Xiao Zhao has a property with an original value of 750,000 yuan. The known property tax rate is 1.2%, and the local property tax deduction ratio is 30%. What is the annual property tax payable on this property?
Analysis: The ad valorem property tax is based on the residual value of the property, and the final property tax payable is = 750,000× (1-30% )×1.2% = 6,300 yuan.
2. Calculation example of residential property tax, rural property tax and land use tax: Xiao Xiao owns a bungalow with rooms *** 16, of which 7 rooms are used for individual catering, and the original value of the house is 200,000. On June 65438+1 October1day, 2008, Wang awarded four of the houses to Li, making a profit of120,000 yuan from the auction price, and renting the remaining five houses to a company for a monthly rent of10,000 yuan. It is known that the area stipulates that the residual value of the property is taxed after deducting 20% of the original value of the property. How much property tax should Wang pay in 2008?
Analysis:
1, the property tax payable by the restaurant = 20× (1-20% )×1.2% = 0.192 (ten thousand yuan);
2. If the house property right is pawned, the mortgagee is the taxpayer, and Wang, as a pawnbroker, does not need to pay property tax;
3. Property tax payable for the leased house =/kloc-0 /×12×12% =1.44 (ten thousand yuan);
4. Total property tax payable = 0.192+1.44 =1.632 (ten thousand yuan);
Three. Calculation of property tax for commercial buildings
(1) What taxes should be paid for commercial buildings? What taxes and fees do you need to pay for the commercial storefront (in the commercial street) bought by loan? Analysis:
1. The commercial storefront you bought with the loan is yours, and you have to pay the property tax. Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.
2. If you are self-employed, pay the property tax according to the original value of the property: tax payable = original value of the property *( 1- 10% or 30%)* tax rate (1.2%).
3. If it is leased to others, the tax payable calculated according to the rental income of real estate = rental income of real estate * tax rate (12%).
(2) How to pay taxes on the whole commercial building (the first floor is the owner's residence or warehouse type storefront)? If the house is mixed, if life and business can be distinguished, property tax can be levied according to the business part. The key is how to distinguish the value of 1 layer from above. If it is not very serious, property tax can be levied in proportion to the area. (The calculation method of property tax is the same as above)