What is the calculation method of real estate taxes and fees?
Property tax is an industrial tax levied on property owners based on the tax residual value or income of houses.
Real estate tax is a comprehensive concept. That is, all taxes directly related to the process of real estate economic movement are attributed to real estate tax. In China, it includes real estate business tax, enterprise income tax, personal income tax, property tax, township land use tax, urban real estate tax, stamp duty, land value-added tax, deed tax, farmland occupation tax and so on. China's real estate tax accounts for more than 70% of local tax revenue, while some developed countries abroad only account for about 8%.
A big difference between real estate tax and real estate tax is that real estate tax, as an industrial tax, takes real estate as the taxation object, and the taxation object of real estate tax includes both real estate and land. The simple explanation is: one industrial tax, two industrial subjects. There are two main industries of real estate: the house belongs to the seller, but the land under its feet belongs to the state. Take the house as an example, it only has the right to use for 70 years and has no actual ownership.
There are two ways to calculate the property tax.
First of all, the 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 share 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 from the rent is based on the income of the rented house.
2. The share tax rate is selected for the property tax. If calculated according to the income of real estate, the tax rate is 12%.
3. If the residential houses rented by themselves according to the price of shopping malls are used for living, the property tax will be temporarily reduced by 4%.
The calculation methods of second-hand property tax, rental property tax and residential property tax are as follows:
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 share 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.
Calculate residential property tax, rural property tax and land use tax, such as:
Xiao Xiao owns a bungalow with rooms *** 16, seven of which are used to open his own restaurant. The original value of this house is 200,000 pounds. On June 65438+1 October1day, 2008, Wang awarded four rooms to Li, and made a profit from the auction price of120,000 yuan. He rented the remaining five rooms to a company and charged100,000 per month. It is known that the regional regulations are the residual value after deducting 20% from the original value of the property at one time, so the property tax that Wang should pay in 2008 is RMB?