Answers to related questions
1. Q: What are the service hours of the individual housing property tax payment channel?
Answer: (1) Electronic Tax Bureau
1. Computer terminal: From now on, taxpayers can log in to Shanghai Electronic Taxation Bureau (website:, column: I want to pay taxes/tax returns/tax returns/personal housing property tax payment) and pay taxes according to the online process.
2. Mobile terminal: From now on, you can pay taxes online through the "with the standard" APP (including "with the standard" Alipay and WeChat applet), and there are two ways to enter the service.
(1) Search for "Personal Property Tax Payment"; (2) "Service Channel-Service Hall-By Department-Municipal Taxation Bureau-Personal Property Tax Payment".
(2) PayPal website
From now on, taxpayers can log on to the PayPal website (website: www.shfft.com) or use PayPal APP and the official account of "PayPal Bill Check" WeChat to pay taxes according to the online process.
(3) Relevant banks
1. From now until February 3, 20221,taxpayers can handle personal business in this city at the nearest business outlets of Shanghai Bank and Shanghai Rural Commercial Bank, and pay taxes by bank card or cash.
2. The service hours of bank outlets are the same as those of daily personal business. Please consult the relevant bank for details.
(4) Special tax window
1. The tax window of the real estate trading center in the area where the taxable housing is located is open from Monday to Sunday.
2. The special window for personal housing property tax in the tax service hall of the local tax bureau where the taxable housing is located, and the service time is from Monday to Friday.
Taxpayers who pay taxes at the special tax window will use bank cards with UnionPay logo to pay taxes on the spot through POS machines.
2. Q: How to determine the personal housing property tax that should be paid in that year?
A: The tax is calculated from the month after the taxpayer obtains the taxable housing property right, and is calculated on an annual basis. If it is less than one year, the tax payable shall be calculated on a monthly basis.
(1) For taxable housing with property rights acquired before 2022, the tax payable in 2022 is the annual tax payable determined in the Confirmation Notice.
(2) From June 5438+0 to June 5438+0 1 in 2022, the tax payable in 2022 is calculated according to the following formula: current year tax payable = current year tax payable ÷ 12 months × current year tax payable months.
3. Q: What information do I need to carry to pay the personal housing property tax?
Answer: Taxpayers should bring the original resident ID card of one of the property owners when paying taxes in banks and special tax windows.
Q: Can I pay personal housing property tax without a resident ID card?
A: Taxpayers without resident ID cards have the following two channels to pay personal housing property tax:
(1) Pay taxes online according to "Answer 1" in this prompt.
(2) Pay taxes at the tax window of the real estate trading center in the area where the taxable housing is located, and carry the valid identity certificate (original) of one of the property owners and the real estate title certificate or immovable property title certificate (original or photocopy) of the taxable housing.
(3) Other tax payment channels only accept taxpayers with resident identity cards to pay taxes.
Verb (abbreviation of verb) Q: What should a taxpayer (one of the property owners of taxable houses) do if he can't provide the original resident ID card but needs to entrust others to pay taxes?
Answer: If the trustee cannot obtain the original ID card of the client, he must bring the following information to the tax window of the real estate transaction center in the area where the taxable housing is located to pay the tax:
(1) Original power of attorney.
(2) A copy of the client's valid identity certificate.
(3) Property right certificate or property right certificate of taxable housing (original or copy).
(4) The original and photocopy of the identity certificate of the trustee.
6. Q: How can I get a tax bill for personal housing property tax?
A: In order to practice the concept of "green taxation" and innovate the mode of "Internet plus taxation", our bureau has launched the service function of individual housing property tax bill, through which taxpayers can query, save and print the electronic tax bill of individual housing property tax after the tax is put into storage. The specific acquisition method is as follows:
(1) Log in to Shanghai Electronic Taxation Bureau (website:, column: I want to pay tax/issue a certificate) and get it through the individual housing property tax bill module.
(2) One of two mobile modes: 1 "Application on Demand" APP (employment/tax service); 2 "Alipay" APP (Citizen Center/Tax/Tax Hall/Tax) module obtains the property tax list of individual housing.
Note: If you pay taxes on PayPal website or bank, you can do it within 3 working days from the date of payment.
7. Q: How do I get the tax payment voucher?
A: If taxpayers pay taxes on PayPal website or bank, please keep the payment page of PayPal website (which can be downloaded by yourself) or the bank receipt voucher properly. You need to obtain the tax payment certificate issued by the tax authorities, and log in to the Shanghai Electronic Taxation Bureau (website:, column: I want to pay tax/issue a certificate) three working days after the payment date to obtain the electronic tax payment certificate; Or go to the tax window of any real estate trading center in this city or the tax service hall of the district tax bureau, and issue a tax payment voucher on the spot with the original resident ID card of one of the property owners. If you don't have a resident ID card, you should bring a valid ID card (original) of one of the property owners and a certificate of immovable property rights of taxable housing (original or photocopy).
Q: The taxpayer is not in Shanghai. How can I pay the property tax?
A: Taxpayers who are not in Shanghai can pay taxes online according to the relevant contents in this prompt answer 1, or they can entrust others to pay taxes.
9. Q: What should I do if I find that the tax information is wrong when paying taxes?
A: When taxpayers pay taxes, they find that the tax information displayed in the system is wrong. They can go through the correction procedures at the tax window of the real estate trading center where the taxable housing is located with relevant supporting documents and materials. Other collection points do not accept information correction business.
Q: How to inquire about the taxable and tax payment information of individual housing property tax?
A: Taxpayers need to know their own taxable and tax payment information, which can be inquired in the following ways:
(1) Log on to the Shanghai Taxation website (shanghai.chinatax.gov.cn) and open the module of "Inquiring about Taxable Paid Personal Housing Property Tax" for inquiry.
(2) Use the official account of "Shanghai Tax" WeChat to open "Tax-related Inquiry/Property Tax Inquiry" for inquiry.
(3) Use the "Follow the Bid" APP to open the "Life Service/Property Tax Inquiry" for inquiry.
(4) Use Alipay APP to open "Citizen Center/Tax/Property Tax Inquiry" for inquiry.
(5) Bring the original resident ID card of one of the property owners, or if there is no resident ID card, bring the valid ID card of one of the property owners (original) and the property right certificate or immovable property right certificate (original or copy) of the taxable housing to the tax window of the regional real estate trading center where the taxable housing is located, and inquire with the staff of the tax authorities.
The tax information of individual housing property tax can be inquired in the above way after 3 working days from the date of payment.
1 1. Q: After the individual housing property tax is recognized, how to handle the change recognition when the tax matters change?
Answer: the taxpayer's family housing situation has changed (such as the reduction of the original family housing, the increase or decrease of family members, etc.). ), and involves the adjustment of taxable housing property tax matters, you can bring relevant supporting documents and materials to the tax window of the real estate trading center in the area where the taxable housing is located to go through the formalities of change identification, and adjust the tax payment from the next month after re-identification. Other collection points do not accept the change appraisal business.
12. q: what are the channels for overdue payment of individual housing property tax, and how to add late fees?
Answer: Anyone who has not paid taxes can pay online according to the tax payment process of Shanghai Electronic Taxation Bureau in this prompt "A 1"; Or pay at the tax window of the real estate trading center in the area where the taxable housing is located. Overdue payment, starting from June 65438+1 October1day of the following year, an overdue fine of 0.5% of the annual tax will be added daily.
13. Q: What will the tax authorities do if they refuse to pay the personal housing property tax despite the reminder of the tax authorities?
Answer: For those who refuse to pay the personal housing property tax after being urged to pay, the tax authorities will not only deal with it according to the Law of People's Republic of China (PRC) on Tax Collection and Management, but also bring the tax arrears information into the management of the Shanghai public credit information service platform according to the relevant measures for personal credit information management. Property tax should be paid before the transfer of tax-owed houses. Failure to pay tax will restrict transactions.
Taxpayers who have other questions about paying personal housing property tax can call the 02 1- 12366 tax service hotline, log on to the Shanghai tax website (shanghai.chinatax.gov.cn), or consult through "Shanghai tax" Weibo and WeChat, or at the tax window of the real estate trading center in the area where the taxable housing is located.
State Taxation Bureau Shanghai Taxation Bureau
165438+2022 10 month