1. Property tax is levied in cities, counties, towns and industrial and mining areas;
2. Property tax is paid by the owner of the property. 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;
3. The property tax is 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.
I. Detailed analysis
After the camp reform, the tax rate and collection rate of small-scale taxpayers are not only 3%, but 3% and 5%. The collection rate of small-scale taxpayers is 3% and 5%, the original business tax rate of construction industry, culture and sports industry is 3%, the business tax rate of financial industry, sales of real estate and transfer of intangible assets is 5%, and the business tax rate of entertainment industry is 5%~20%.
Second, how many taxpayers are there?
The subject of tax law is the party who enjoys rights and assumes obligations in the legal relationship of taxation, including the subject of taxation and the subject of taxation. Taxpayers, also known as taxpayers, refer to natural persons, legal persons and unincorporated organizations that have direct tax obligations in accordance with the provisions of the tax law.
Taxpayers can be classified according to different standards. For example, in the income tax law, taxpayers can be divided into resident taxpayers and non-resident taxpayer; In the VAT law, taxpayers can be divided into general taxpayers and small-scale taxpayers, and so on. In addition, in terms of tax collection and management and tax burden, taxpayers can also be divided into individual taxpayers and joint taxpayers, entity taxpayers and formal taxpayers, and so on
Taxpayers are different in every specific tax law or tax law, which directly affects the scope of taxation, so it is the first element that must be clarified in every tax law or tax law.
Legal basis:
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).