Property tax 202 1 September 1 The new real estate regulations are as follows: The new deed tax law has been implemented since 20021September1,but the property tax has not been levied nationwide, and the two taxes are different.
1, 1. First set of house deed tax 202 1 new policy. For individuals who purchase family-specific housing (family members include the purchaser, spouse and minor children, the same below) with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%;
2. Second and second house deed tax 202 1 new policy. For individuals who purchase a second set of improved family housing with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. The second set of improved housing for families refers to the second set of housing purchased by families who already own a set of housing.
3. Third, the new policy for taxpayers to apply for tax preference declaration. If a taxpayer applies for the new tax preference stipulated in deed tax 202 1 year, according to the taxpayer's application or authorization, the real estate department of the place where the house is purchased will issue a written inquiry result of the taxpayer's family housing situation, and the inquiry result and relevant housing information will be transmitted to the tax authorities in time.
4. fourth; The new policy scope of house deed tax is 202 1. 202 1 The specific operation measures of the new housing deed tax policy shall be jointly formulated by the finance, taxation and real estate departments of all provinces, autonomous regions and municipalities directly under the Central Government. Except for Beijing, Shanghai, Guangzhou and Shenzhen, the new policy of deed tax 202 1 year is not implemented for the time being, and the new policy of 202 1 year is applicable to other regions.
Second, the object and basis of property tax collection
1. Property tax collection object
The taxpayer of the property tax is the owner of the property. If the property right is state-owned, its management unit is the taxpayer; Where property rights are issued, the mortgagee is the taxpayer; If the owner or mortgagee of the property right is not in the local area, or the property right is not determined and the rent dispute is not resolved, the custodian or user shall be the taxpayer. Property tax is levied on real estate. The so-called real estate refers to the property in the form of houses, including its ancillary equipment, but excluding independent buildings, such as fences, chimneys and water towers. A house refers to a place with a roof and enclosed structure (with walls or columns on both sides), which can shelter from the wind and rain and can be used for people to produce, work, study, entertain, live or store materials.
2. Property tax calculation basis
Property tax can be divided into two types: ad valorem tax based on the surplus value of property or rent tax based on rental income.
1. For business premises, the taxable residual value of real estate shall be used as the tax basis; Rental housing, with rental income (excluding value-added tax) as the tax basis;
2. For ad valorem taxation, the tax basis is the residual value after deducting 10%-30% from the original value of the property; Rent collection (that is, real estate rental) is based on the rental income of real estate. The specific reduction range of ad valorem 10%-30% shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%.
Note: For financial leasing, the lessee shall pay the property tax according to the residual value of the property; Taxable units and individuals who use other units' real estate for free shall pay property tax according to the residual value of the real estate; For the leased property, if the lease contract signed by both parties stipulates a rent-free period, the property owner shall pay the property tax according to the original value of the property during the rent-free period.