How to collect the property tax?

How to calculate the property tax and how to collect the property tax?

Property tax collection standards are ad valorem or rent:

(a) ad valorem, the tax basis is the original value of the property minus the residual value of 10%-30%;

(two) from the rent collection (that is, the rental of real estate), the rental income of real estate as the tax basis.

The specific deduction range of ad valorem 10%-30% shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%.

Property tax rate adopts proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is1.2%; If assessed according to the rental income of real estate, the annual tax rate is 12%.

The calculation of property tax payable is divided into the following two situations, and its calculation formula is:

1, based on the original value of the attribute.

Taxable amount = original value of the property *( 1- 10% or 30%)* tax rate (1.2%)

2. Take the rental income of real estate as the tax basis.

Taxable amount = real estate rental income * tax rate (12%)

How is the property tax levied? Do I have to pay property tax every year?

At present, only Shanghai and Chongqing try to levy property tax.

Shanghai has launched a pilot project to levy property tax on some individual houses. The object of expropriation is the newly purchased houses of the residents' families in this city, which belong to the second and above houses of the residents' families in this city and the newly purchased houses of non-residents' families in this city. The applicable tax rate is tentatively set at 0.6%.

There are three subjects for the Chongqing version of property tax collection: for single-family villas, both stock houses and incremental houses must be taxed; High-end apartments with house prices exceeding twice the local average price will also be taxed; For the "three noes" who have no hukou, no job, no investment and buy more than two sets of houses in Chongqing, the property tax will be levied from the second set. For real estate whose house price reaches 2-3 times of the local average price, it is taxed at 0.5% of the real estate value; For real estate whose house price reaches 3-4 times of the local average price, it is taxed at 1% of the real estate value; If it is more than 4 times, it will be taxed at the rate of 1.2%.

According to the views of Konka and other tax policy makers, combined with the pilot situation in Chongqing and Shanghai, we can predict that the real estate tax introduced in 20 17 or later may have the following characteristics:

First, the first suite can be basically exempted.

Second, the second suite is likely to be expropriated.

Third, the more public services you enjoy, the more taxes you pay, and the real estate tax burden in first-and second-tier cities will be greater than that in third-and fourth-tier cities;

Fourth, there is a great possibility that high-grade houses will be expropriated.

Fifth, the tax rate is unlikely to be as exaggerated as the rumor mentioned at the beginning of this article. In order to avoid increasing the tax burden of ordinary people, it is unlikely that the tax rate will exceed 3%.

How to calculate the property tax

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. The property tax adopts the proportional tax rate, which is 1.2% according to the residual value of the property. Property tax is collected from rent.

1, the property tax levied from rent is based on the rental income obtained from house leasing.

2. Property tax adopts proportional tax rate. If calculated according to the rental income of real estate, the tax rate is 12%.

3. For residential houses rented by individuals at market prices, the property tax is temporarily reduced at the rate of 4%.

Examples of calculation methods for second-hand property tax, rental property tax and house property tax:

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 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 final property tax payable is = 750,000× (1-30% )×1.2% = 6,300 yuan.

Examples of calculation of residential property tax, rural property tax and land use tax;

Xiao Xiao owns a bungalow with rooms *** 16, 7 of which are used to open a restaurant. The original value of the house is 200,000. On June 65438+1 October1day, 2008, Wang awarded four of the houses to Li, making a profit of120,000 yuan from the auction price, and renting the remaining five houses to a company for a monthly rent of10,000 yuan. It is known that the tax in this area is calculated according to the residual value after deducting 20% from the original value of the property, so the property tax payable by Wang in 2008 is RMB?

Analysis:

1, the property tax payable by the restaurant = 20× (1-20% )×1.2% = 0.192 (ten thousand yuan);

2. If the house property right is pawned, the mortgagee is the taxpayer, and Wang, as a pawnbroker, does not need to pay property tax;

3. Property tax payable for the leased house =/kloc-0 /×12×12% =1.44 (ten thousand yuan);

4. Total property tax payable = 0.192+1.44 =1.632 (ten thousand yuan);

Property tax is charged on a per capita basis of several square meters.

At present, there are no specific legal standards.

At present, there are several schemes under discussion.

1. According to the per capita area of the family, there is a dispute between 40 square meters and 60 square meters.

2. Taking individuals as a unit will lead to a wave of divorce. There is also a saying that one person has one set and two sets are exempt from inspection.

At present, the most reliable is the per capita area. Here are a few examples for your understanding according to the per capita exemption of 60.

1, the first 500-square-meter local account for a family of three is free.

2. If there is no residence permit for talents in other places, 1 square meter will also be taxed.

3. The first set of three accounts is 500 square meters, and the second set is 10 square meters. The tax area is 500+10-60 * 3 = 330m2 instead of10m2.

4. A family of three local accounts with two sets less than 180 square meters shall be exempted.

What is the property tax collection standard?

Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.

Property tax collection standards are ad valorem or rent:

(1) For ad valorem taxation, the tax basis is the residual value after deducting 10%-30% from the original value of the property;

(2) If rent is levied (i.e. real estate is leased), the tax basis shall be the rental income of real estate. The specific deduction range of ad valorem 10%-30% shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%.

The calculation of property tax payable is divided into the following two situations, and its calculation formula is:

(1) Based on the original value of the attribute.

Taxable amount = original value of the property *( 1- 10% or 30%)* tax rate (1.2%)

(2) Based on real estate rental income.

Taxable amount = real estate rental income * tax rate (12%)

How to collect property tax on second-hand houses?

According to the factors such as whether the sold house has been exempted from business tax for five years, whether the only house has been exempted from tax, the appraised price and area, and whether the buyer enjoys preferential deed tax for the first time, the payment is as follows:

1, mapping fee 1.36 yuan/square, buyer;

2. The appraisal fee is 0.5% (the appraisal amount is allowed to float), and the buyer;

3. The assessed amount of deed tax is the first 90m2 1%, the first 90m21.5% ~140m2, and the amount exceeding140m2 or exceeding 3% for the first time shall be paid by the buyer;

4. The income tax shall be borne by the seller, with the tax rate of 65,438+0% of the total amount, and the five-year sole housing for ordinary housing shall be reduced or exempted;

5. Transaction fee 6/ square, both parties;

6. The production cost is 80 yuan, and the buyer (5 yuan) is the buyer;

7. 5.6% of the business tax shall be paid by the seller. Ordinary houses can be reduced or exempted after five years, and the difference between non-ordinary houses is 5.6% ~

8. Land revenue 1%~

China has a property tax? How to collect it?

The tax basis of real estate tax is the taxable value of real estate or the rental income of real estate, and its tax rate is proportional. (a) ad valorem levy (also known as ad valorem levy) refers to the taxpayer's self-occupied property calculated and paid according to the residual value after deducting 30% of the original value of the property. If there is no original value of the property as the basis, the tax authorities where the property is located shall refer to similar property for verification. The original value of real estate refers to the housing cost or original price recorded by taxpayers in the fixed assets account according to the accounting system. Taxpayers who fail to record according to the provisions of the accounting system should adjust the original value of the property according to the provisions when collecting property tax. If the original value of the property is obviously unreasonable, it shall be re-evaluated; If there is no original value of the property, it shall be verified by the tax authorities with reference to similar property. For ad valorem (or ad valorem) collection, the residual value of the original value of the property minus 30% shall be calculated, and the tax rate shall be1.2%; The formula is: tax payable = original value of taxable property × (1-30% )× 1.2%. (2) Rent taxation refers to the calculation method for taxpayers to rent real estate and calculate the tax payable according to the actual rental income. The rental income of real estate includes monetary income and physical income. If the rental income is offset by labor services or other forms of remuneration, a standard rent shall be determined according to the local rent level of similar real estate, and property tax shall be levied. The tax rate from rent is 12%, and its formula is: tax payable = rental income × 12%. Experts predict ■ When will the national property tax be extended from Shanghai and Chongqing to other cities within five years? How will cities including Beijing levy property tax? Before talking about these issues, I think there is a misunderstanding that must be clarified first. That is, for many years, when people pay attention to property tax, they only discuss it as a measure to regulate the real estate market, and even think it is a' boot that has been giving strength at last'. In fact, combined with the central government's statement on property tax in recent years and the Twelfth Five-Year Plan, it is not difficult to see that the biggest purpose of the property tax pilot and levy is not to regulate the property market, not to reduce housing prices, but to transform the economic growth mode and adjust the fiscal and taxation structure. Li Wenjie, general manager of Zhongyuan Real Estate North China, said. He stressed that property tax is only an option to take advantage of regulatory opportunities, not for regulation. Judging from this, within five years, the property tax will definitely be promoted nationwide. Gao Peiyong, director of the Institute of Finance and Trade Economics of China Academy of Social Sciences, and others agreed. Gao Peiyong emphasized that the more important practical significance of property tax is to adjust income distribution and carve up the social wealth cake. Su Ming, deputy director of the Institute of Fiscal Science of the Ministry of Finance, believes that the introduction of property tax makes the real estate tax system more perfect and provides an important means of regulation. Experts suggest that the specific collection standards can be different from place to place. Then, will the Shanghai version and the Chongqing version of the property tax be promoted from the pilot to the national pilot policy, and will they become the masters of two different cities? In this regard, experts and industry insiders suggest that the property tax should be gradually promoted, and the collection targets should be gradually covered from high-end residential houses to ordinary residential houses, and the collection cities should be covered by major cities in the country, with different tax rates. On the day of the Shanghai and Chongqing real estate tax pilot levy, the the State Council executive meeting decided to approve the real estate tax reform pilot levy of individual housing in some cities, and the specific levy measures shall be formulated by the people's governments of the pilot provinces, autonomous regions and municipalities directly under the Central Government from the reality. Experts have different views on this. Some experts believe that China's property tax should be collected by the central government, not by local governments. However, more professionals and people in the industry believe that considering the differences between urbanization and economic development in China, all localities should formulate property tax collection methods according to the actual situation. Property tax is originally a local tax. In countries with a very high degree of urbanization such as the United States, most local finances mainly rely on property taxes. Therefore, the collection standard of property tax should be formulated by local governments according to the situation. As for the specific targets and tax rates, the above-mentioned people believe that property other than reasonable housing consumption should be taxed according to different housing types. In the pace of property tax promotion, the above experts and insiders suggested that the types of houses to be collected should be gradually covered from high-end to ordinary houses, and gradually covered from first-and second-tier cities where house prices have risen rapidly to third-and fourth-tier cities. In the pilot policies of Shanghai and Chongqing, there are actually very few houses included in the tax payment target, which is in line with the current reality. At present, the real estate market is not mature, and curbing the excessive rise in housing prices may be the first priority. ......