The acquisition tax rate for non-residential houses is 4%. According to the specific situation of real estate, Japan also has a corresponding real estate purchase tax reduction and exemption system. Inheritance tax and gift tax are the national taxes paid by the real estate donee, and the six-step progressive tax rate system of 10% to 50% is adopted. The part less than 100000 yen is taxed at the rate of 10%, and the part more than 300 million yen is taxed at the rate of 50%.
Korean property tax is actually a real estate tax. Before the property tax was levied, South Korea already had a property tax. For example, a house with 1 100 million won has to pay 0.5% property tax every year. However, the actual tax rate is only about 0 .2%, because the target house price is less than 50% of the market price. Korean property tax is levied in addition to property tax. The tax target is the housing with more than 600 million won, and the tax rate is 1% to 3%.
However, since the target house price is 60% to 70% of the market price, the actual tax rate is much lower. The effective tax rate of comprehensive real estate tax reached a peak of 0.87%. Coupled with the general property tax, the tax burden is not light. After Lee Myung-bak took office, he began to implement the tax reduction policy in 2008, adjusted the comprehensive real estate tax, raised the tax target to houses worth more than 900 million won, and lowered the tax rate to 0.5% to 1%.
Extended data property tax is a special property tax in property tax, and its taxation object is only houses; The scope of collection is limited to urban operating houses; Different ways of housing management and use stipulate the way of taxation. For self-occupied houses, tax is levied according to the residual value of property tax, and for rented houses, tax is levied according to rental income. Note that the house is different from the rent, and the price charged by the pawnshop is also different from the rent.
It should not be regarded as rental, but should be paid according to the residual value of the property. Therefore, the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Issues Related to Property Tax and Urban Land Use Tax clearly stipulates that the mortgagee shall pay the property tax according to the residual value of the property, and the tax rate is 1.2%.
Property tax is levied on real estate. 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.
Units and individuals with the obligation to pay property tax. Property tax is paid by the property owner. Property owned by the whole people shall be paid by the management unit. Property rights are paid by the mortgagee. If the property owner or mortgagee is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user.
Baidu encyclopedia-property tax