At present, Beijing has not started to collect property tax, so there is no problem of property tax declaration. In the Notice of Fangshan District People's Government of Beijing on Printing and Distributing the Pilot Scheme of Real Estate Tax issued in May 20 19, it is mentioned that Beijing will carry out the pilot project of real estate tax in the fields of Internet technology and digital economy, but the specific time has not yet been announced. However, if the property tax is really levied in the future, according to the relevant regulations, the property tax will generally be declared and paid annually. The specific real estate tax declaration time needs to be further stipulated and announced by the government. It is worth noting that at present, Beijing has launched a housing rental information management system, which implements registration management of housing rental, that is to say, rental housing needs to be registered and declared within the specified time, otherwise it will face fines and other consequences.
Is the property tax equal to the property fee? It's different. Property fee refers to the fee charged by the property management company to the owner according to the scope, content and standard agreed in the property management service contract. Property tax refers to the tax levied by the state on real estate. Although both of them are related to housing, they are different in nature and purpose.
Beijing has not yet implemented property tax collection, so there is no problem of property tax declaration. However, if the property tax is levied in the future, the public should pay attention to the relevant regulations and time announced by the government and declare and pay as required. At the same time, we should also abide by the relevant regulations in housing leasing and go through the registration formalities in time to avoid being punished for violating the rules.
Legal basis:
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall pay individual income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.