Property tax collection object:
Refers to the "Interim Measures of Shanghai Municipality on Launching a Pilot Project of Collecting Property Tax on Some Individual Houses", which came into effect on 201128, and belongs to the second and above houses of residents' families in this city, including newly purchased second-hand housing, newly-built commercial housing and newly-purchased housing of non-residents' families.
PS:
In addition to the above-mentioned collection objects, other individual housing shall be implemented in accordance with the relevant individual housing property tax regulations formulated by the state.
The purchase time of newly purchased houses shall be subject to the online filing date of the purchase contract.
The number of houses in households is determined according to the housing situation owned by households, including couples and their minor children.
As can be seen from this collection object, there are the first set of inspection-free advantages for local residents and limited purchase regulations. You can buy more, but you have to pay property tax!
2. How much is it?
Households with foreign household registration: those with residence permit of 3 years or residence permit 120 are exempt from property tax.
Residents' families in this city:
1, newly purchased housing stock, with per capita area ≤60 square meters.
Example: A resident's family (3 couples and minor children * * *) has an area of 50 square meters in the original house A, but now the newly purchased house B 100 square meters, with a total area of 150 square meters and a per capita area of 50 square meters, so the newly purchased house B is exempt from property tax.
2. The existing housing is newly purchased, with a per capita area of >; 60 square meters (if the individual stock room does not exceed 60 square meters, the newly purchased house will be levied over part of the area).
Example: A resident family (3 couples and minor children * * *) has an area of the original room A 150 square meter, and a newly purchased room B 100 square meter, with a total area of 250 square meters and a per capita area of 83 square meters. If the per capita is more than 60 square meters, the newly bought room B has an area of 70 square meters (250 square meters-10 square meters).
3. The existing housing is newly purchased, with a per capita area of >; 60 square meters (if the per capita area of individual stock houses has exceeded 60 square meters, only the total area of newly purchased houses will be levied)
Example: A resident family (husband, wife and minor ***3 people) has an area of 250 square meters (per capita has exceeded 60 square meters), but now the newly purchased room B has an area of 100 square meters, with a total area of 350 square meters and a per capita area of16.75 square meters, so the newly purchased room B has a total area of/kloc.
Shanghai property tax calculation basis:
1, tax basis: 70% of the transaction price in the housing market.
2. Tax rate: 0.4% ~ 0.6% differential tax rate.
The applicable tax rate is tentatively set at 0.6%, but if the market transaction price per square meter of taxable housing is lower than 2 times (including 2 times) of the average sales price of new commercial housing in this city last year, the tax rate can be temporarily reduced to 0.4%;
3. Taxable area: The per capita tax-free housing area of households in this city is 60 square meters (referring to the housing construction area). The combined calculation of the total area of family housing is the sum of the newly purchased housing area of the family and other housing areas.
The calculation formula of Shanghai property tax is:
Taxable amount = taxable area * unit price of new house *70%* tax rate
3. Who can be tax-free?
(a) the family in this city is newly purchased in this city and belongs to the residents of this city.
For the second and above family housing, if the total area of family housing (referring to the housing construction area, the same below) does not exceed 60 square meters per capita (that is, the area of duty-free housing, including 60 square meters), the newly purchased housing will be temporarily exempted from property tax; If the per capita is more than 60 square meters, the property tax shall be calculated and levied in accordance with the provisions of the Interim Measures for the newly purchased housing exceeding the area.
The combined calculation of the total area of family housing is the sum of the newly purchased housing area of the family and other housing areas.
There are adult children living in the registered families in this city, whether there is housing or not, which can be included in the calculation of tax-free housing area after approval; For households with other special circumstances, the calculation method of tax-free housing area shall be formulated separately.
(two) the city's households in the purchase of new housing within one year after the sale of the original only housing households, according to the "Interim Measures" provisions of the calculation of the new housing property tax, can be refunded.
(3) If a registered child in this city buys a new house for the first time due to marriage and other needs after adulthood, and the house belongs to the only house of an adult child's family, the property tax will be temporarily exempted.
(4) In line with the relevant provisions of the state and this Municipality, key industries are in urgent need of talents, hold residence permits in this Municipality, work and live in this Municipality, and purchase new houses in this Municipality, and the houses belong to the only family houses, the property tax is temporarily exempted.
(five) to hold the residence permit for three years and work and live in this city, and to purchase new houses in this city and the housing belongs to the only family housing, the property tax is temporarily exempted; If you hold the residence permit of this Municipality for less than 3 years, the property tax will be levied on the above-mentioned houses. Those who have held the residence permit for 3 years and worked and lived in this city can refund the property tax levied on the above houses.
(six) other housing that needs tax reduction or exemption shall be decided by the municipal government.
4. How to pay?
Taxpayers can declare and pay individual housing property tax at the tax window of the county real estate trading center where the house is located. You can also go to the special window of the tax service hall of the county tax bureau where the house is located, and go to the nearest (self-operated) business outlets of Shanghai Bank, Shanghai Rural Commercial Bank and China Postal Savings Bank that handle personal business in this city, or log on to PayPal website to handle tax payment according to the online process.
What are the service hours of individual housing property tax payment channels?
I. PayPal website
Taxpayers can directly log on to the PayPal website wwwshfftcom and pay taxes according to the online process.
PayPal website accepts overdue payment of personal housing property tax all the year round. Taxpayers can pay overdue taxes and late fees on PayPal website.
Second, the relevant banks
From now until 20 17 65438+ 10/,taxpayers can apply to the nearest Shanghai Bank Center Credit Card Center to use bank cards or cash to pay taxes at the self-operated outlets of China Postal Savings Bank in this city.
The service hours of bank outlets are the same as those of daily personal business. Please consult the relevant bank for details.
Third, the tax window
The service hours of the tax window of the county real estate trading center where taxable housing is located are from Monday to Sunday.
The service hours of the special window for personal housing property tax in the tax service hall of the county tax bureau where taxable housing is located are from Monday to Friday.
Taxpayers who pay taxes in the special tax window pay taxes on the spot through the POS machine of the bank card with the UnionPay logo.
5. Questions and answers about property tax.
1, not registered in Shanghai, has a suite in Shanghai, and now I want to change it to a bigger one. Do I have to pay property tax every year?
The object of this city's property tax collection is the newly purchased housing of this city's households, which belongs to the second and above housing of this city's households and is not the newly purchased housing of this city's households. However, if the questioner buys a new house belonging to a non-resident family after the sale, he must pay the property tax according to the regulations.
2. I have worked in Shanghai for many years and meet the criteria for buying a house. Did not apply for a residence permit in time. After I got the real estate license, I applied for a residence permit. Can I refund the property tax after 3 years?
Property tax is temporarily exempted for buyers who have held residence permits in this city for 3 years and have worked and lived in this city, and who have newly purchased houses in this city and the houses belong to the only family housing; If you hold the residence permit of this Municipality for less than 3 years, the property tax will be levied on the above-mentioned houses. Those who have held the residence permit for 3 years and worked and lived in this city can refund the property tax levied on the above houses.
3. Can new houses and second-hand houses be exempted from property tax if they have been purchased for five years and are the only houses? If not, what are the conditions for exemption from property tax?
If the family in this city newly purchases in this city and belongs to the second set or above housing of this family, and the total area of family housing calculated on a consolidated basis does not exceed 60 square meters per capita (including 60 square meters), the newly purchased housing will be temporarily exempted from property tax; If the average per capita exceeds 60 square meters, the property tax shall be calculated and levied in accordance with the provisions of the Interim Measures for Property Tax. In addition, if a resident family in this city sells its original only house within one year after purchasing a new house, the property tax levied on the newly purchased house has been calculated according to the provisions of the Interim Measures and can be refunded.
4. How to determine the personal housing property tax that should be paid in that year?
The tax shall be calculated from the month following the taxpayer's acquisition of taxable housing property rights and collected annually. If it is less than one year, the tax payable shall be calculated on a monthly basis.
(1) For taxable houses that have obtained property rights before, the tax payable is the annual tax payable determined in the Confirmation Notice.
(2) For taxable houses that have acquired property rights from1to 1 1, the tax payable is calculated according to the following formula: tax payable in the current year = tax payable in the current year ÷ 12 months × tax payable in the current year.
5. How to inquire about the taxable and tax payment information of personal housing property tax?
Taxpayers need to know their own taxable and tax payment information, which can be queried in the following ways:
(1) Log in to the individual housing property tax taxable and tax information inquiry module of Shanghai Tax Network (www.tax.sh.gov.cn), and inquire according to the online process.
(2) Use the "Shanghai Tax" WeChat platform to make inquiries according to relevant procedures.
(3) Bring the original resident ID card of one of the property owners, and if there is no resident ID card, bring the valid ID card (original) of one of the property owners and the property right certificate (original or copy) of the taxable housing to the tax window of the county real estate trading center where the taxable housing is located, and inquire with the staff of the tax authorities.
The tax information of individual housing property tax needs to be inquired in the above way after the payment date 15 working days.
Friendly reminder:
Pay the property tax after you get the real estate license. If you get the real estate license in June+February, 5438, you don't have to pay it this year, and it will be counted after one month.
Where the overdue tax is paid, it shall be paid at the tax window of the real estate trading center in the district where the house is located, and other collection points will no longer be accepted. The tax authorities will impose a 0.5% late fee on overdue taxes according to regulations.
For those who refuse to pay taxes after being urged to do so, the tax authorities will deal with them in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and the Trial Measures of this Municipality. At the same time, according to the "Trial Measures for the Management of Personal Credit Information in Shanghai", unpaid information will be included in the joint credit information system.