First, the real estate tax payment time:
1. If the taxpayer uses the original property for production and operation, the property tax shall be paid from the month of production and operation.
2 taxpayers who build new houses for production and operation shall pay property tax from the month of completion.
3. Taxpayers entrust construction enterprises to build houses, and pay property tax from the next month after the acceptance formalities.
4. Taxpayers who purchase newly-built commercial houses shall pay property tax from the month following the delivery of the houses.
5. Taxpayers who purchase houses in stock shall pay the property tax from the month after the real estate ownership registration authority handles the registration procedures for the change of house ownership transfer and issues the certificate of house ownership.
6. Taxpayers who lease or lend real estate shall pay property tax from the month following the delivery of the leased or lent real estate.
7. If a real estate development enterprise uses, rents or lends a self-built commercial house, it shall pay the property tax from the month following the use or delivery of the house.
Two. The property tax shall be levied annually and paid in installments. The specific tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
3. Taxpayers who declare property tax shall declare tax in accordance with the relevant provisions of the Regulations and truthfully fill in the property tax declaration form.
Four. Tax payment place and tax collection authority property tax is paid at the location of the property. Taxpayers whose real estate is not in the same place shall pay taxes to the tax authorities where the real estate is located according to the location of the real estate.
Property tax collection period can be combined with the housing situation to consult the local housing management department or tax department.
Note: According to Article 7 of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC), the real estate tax is levied annually and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Therefore, the tax collection time in different cities is not consistent.