1. Specific tax reduction rules for small-scale taxpayers shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation in the region and the needs of macro-control;
2. The specific tax reduction range shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, with a maximum of 50%;
3. Small-scale VAT taxpayers who have enjoyed resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge and local education surcharge according to law can enjoy the preferential policy of halving the above;
4. The "six taxes and two fees" [resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax and education surcharge, and local education surcharge] shall be reduced by 50%.
legal ground
Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax
Article 2 The property tax shall be paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights are paid by the mortgagee. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user.
The property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).
Article 3 Property tax shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate.
If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.
Article 5 The following properties are exempt from property tax:
1. Property occupied by state organs, people's organizations and the army;
Two, by the state finance department allocated funds for the unit occupied real estate;
Three, religious temples, parks, places of interest for their own use;
4. Non-operating real estate owned by individuals;
Five, other real estate tax exemption approved by the Ministry of Finance.