According to the regulations, the property tax is levied at an ad valorem rate. If ad valorem is levied, the tax rate is1.2%; The tax rate levied from the rent is 12%.
There are two tax bases for property tax: one is the taxable residual value of the property, and the other is the rental income of the property.
(a) the taxable residual value of the property
According to the annual tax residue method, the taxable residual value of the property for enterprise self-use should be used as the tax basis.
The so-called taxable residual value of real estate refers to the balance of the original value of real estate after deducting factors such as 10% to 30% natural loss.
The original value of real estate mentioned here refers to the original price of the house recorded by the enterprise in the account book of "quick talk about fixed assets" according to the provisions of the accounting system. If the original house price is recorded in the enterprise's "fixed assets" account book, a certain percentage shall be deducted from the original house price as the taxable residual value of the house. According to the regulations, when an enterprise rebuilds or expands a house, the original value of the house should be increased accordingly.
(2) Rental income
According to the regulations, the rental income of the property rented by an enterprise should be used as the tax basis of the property tax. Real estate rental income refers to the remuneration received by enterprises for renting real estate, including 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 with reference to the rental level of similar local properties, and property tax shall be levied according to regulations.