1. Property tax is a special property tax, and its tax object is only houses;
2, the scope of collection is limited to urban operating housing;
3. Differentiate the ways of housing management and use, and stipulate the way of taxation. For self-use, it is levied according to the taxable residual value of real estate, and for rented or pawned houses, it is taxed according to rental income.
The so-called real estate refers to a place where people can produce, study, work, entertain, live or store materials with a roof and enclosure structure that can shelter from the wind and rain. But fences, greenhouses, water towers, chimneys, outdoor swimming pools and other buildings independent of houses are not real estate. But the indoor swimming pool belongs to real estate.
Supplement: Generally speaking, the design fees of a house, such as curtains, stairs and underground wells installed indoors, should be paid property tax as long as they are included in the original value of the property, while curtains installed indoors are generally not included in the original value of the property.