According to the provisions of the tax law, there are two ways to calculate the property tax:
1, calculated according to the residual value after deducting 10% ~ 30% from the original value of the property.
The calculation formula is: annual tax payable = original book value of real estate × (1- 10% to 30% )× 1.2%.
2. According to the rental income,
The calculation formula is: annual tax payable = annual rental income × applicable tax rate (12%).
How to calculate the above property tax is calculated on an annual basis. If it is paid in installments, such as half a year, the annual tax payable is divided by 2; For quarterly payment, divide the annual tax payable by 4; For monthly payment, the annual tax payable shall be divided by 12.
For buildings under industrial land, 50% of the original price of the house is taken as the original value of taxable property. For underground buildings connected with the above-ground houses, the underground part and the above-ground houses should be regarded as a whole, and the property tax should be calculated and levied according to the relevant provisions of the above-ground houses.
Extended data:
First, the collection object:
Property tax is a tax levied on the owner of the house according to the taxable residual value or rental income of the house.
1, object and scope of real estate tax
Property tax is levied on real estate, that is, property in the form of houses. Buildings independent of houses, such as walls, chimneys, water towers, outdoor swimming pools, etc. , are not real estate.
The scope of property tax collection is the real estate of cities, counties, towns and industrial and mining areas.
2. Property tax payers
According to the regulations, the taxpayer of property tax is the property owner. Property rights belong to the whole people, paid by the management unit; If property rights are issued, the mortgagee shall pay; If the property owner or mortgagee 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 above-mentioned property owners, business management units, mortgagees, property custodians or users are all taxpayers of property tax.
If an industrial enterprise owns a property (that is, the owner of the property), it is naturally the taxpayer of the property tax. The real estate used by industrial enterprises is state-owned (that is, owned by the whole people) and should also pay property tax, so it is the taxpayer of property tax.
References:
Baidu Encyclopedia-Corporate Property Tax