New property tax policy
The new property tax rate, according to the regulations, property tax is levied ad valorem according to the proportional tax rate. If ad valorem is levied, the tax rate is1.2%; The tax rate levied from the rent is 12%.
1. Shanghai Chongqing real estate tax was officially promulgated 2065438+01654381October 28th. It has been five years since then. At this press conference, Liu Xiuwen also revealed to reporters the progress of the real estate tax law. Accelerating real estate tax legislation is conducive to promoting tax and fee reform. At present, the preparation of real estate tax legislation is led by the Budget Working Committee and the Ministry of Finance. This year's legislative work plan has included the real estate tax law as a preparatory project, which is the first type of legislative project.
2. Liu Xiuwen said that at present, we are investigating, researching, demonstrating and drafting the key and difficult issues in real estate tax reform and legislation in accordance with the relevant requirements of legislative planning and legislative work plan. When the draft is mature, it will be submitted to the National People's Congress Standing Committee (NPCSC) for consideration in due course.
How to calculate property tax is better?
1, ad valorem property tax
Ad valorem property tax is property based on surplus value. Property tax is calculated and paid according to the residual value after deducting 10% ~ 30% from the original value of the property. The property tax adopts the proportional tax rate. If it is levied according to the residual value of the property, the tax rate is 1.2%.
2. Collect property tax from the rent.
The property tax levied from rent is based on the rental income obtained from housing rental. The property tax adopts the proportional tax rate. If calculated according to the rental income of real estate, the tax rate is 12%. For residential houses rented by individuals at market prices, the property tax will be temporarily reduced by 4%.
3. Calculation methods of second-hand property tax, rental property tax and house property tax.
Example: The original value of the real estate of an enterprise is 600,000 yuan, the known property tax rate is 1.2%, and the local property tax deduction ratio 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 property tax payable is 600,000 yuan (1-30%) 1.2% = 5040 yuan.
In view of the new property tax policy and how to calculate the property tax, you should have understood the method after reading the above introduction. The calculation method of property tax is actually relatively simple. After understanding the calculation formula, you can directly calculate and get the corresponding answer. Moreover, the policy, collection scope and payment amount of property tax will be stipulated every year.