Relevant regulations:
Original value of the house: the original price of the house recorded by the taxpayer in the "fixed assets" account book according to the accounting system.
1, which should include all kinds of attached devices that are inseparable from the house or supporting facilities that are not generally calculated separately. (Elevator, central air conditioning, water supply and drainage, pipeline, intelligent building installation, etc. )
2. The renovation and expansion of the house will increase the original value of the house.
In the third article of Caishui [20 10] 12 1, there is only one paragraph: "No matter how the accounting is done, the original value of the property should include the land price, including the price paid for obtaining the land use right and the expenses incurred in developing the land. If the plot ratio is less than 0.5, the land area shall be calculated according to 2 times of the building area of the property, and the land price included in the original value of the property shall be determined accordingly. "
Expansion package reading:
According to the Provisional Regulations on Property Tax, the property tax is calculated and paid according to the residual value after deducting 10% ~ 30% from the original value of the property, and the specific deduction scope is stipulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government. According to the Provisional Regulations on Property Tax and its detailed rules for implementation, the property occupied by state organs and people's organizations is exempt from property tax, and the rental income obtained by the above-mentioned units from renting the property shall be paid at the tax rate of 12%.
According to the current tax law, the formula for calculating the property tax of enterprise-owned houses is: annual tax payable = original book value of houses ×( 1- negative ratio )×1.2%.
Taxable residual value refers to the balance after deducting the loss value of 10% to 30% from the original value of the property according to the tax law. In which: the original value of the property, according to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Issues Concerning Property Tax and Urban Land Use Tax (Caishui [2008] 152No.), the property tax is calculated and paid according to the original value of the property, regardless of whether it is recorded in the fixed assets account book. Including the original price of the house recorded in the "fixed assets" of the account book and the auxiliary devices and supporting facilities that cannot be moved at will, while the expenses of water pipes, sewers, heating pipes and gas pipes erected outside the house are not included in the original price of the house.
Caishui [20 10]No. 12 1 further clarifies that the original value of real estate should include land price, including the price paid for obtaining land use rights and the expenses incurred in developing land.
If the original value of the property is calculated in the property tax, Article 15 of Document No.8 [1986] stipulates that the original value of the property refers to the original price of the house recorded by the taxpayer in the "fixed assets" account book according to the accounting system. If the taxpayer fails to record the property tax according to the accounting system, the original value of the property should be adjusted according to the regulations when collecting the property tax. If the original value of the property is obviously unreasonable, it should be re-evaluated.
Document Guo Shui Fa [2005] 173 stipulates: Relevant Issues Concerning the Collection of Property Tax on Ancillary Devices and Supporting Facilities of Houses (1) In order to maintain and increase the use function of houses or make houses meet the design requirements, all ancillary devices and supporting facilities that cannot be moved at will, such as drainage, heating, fire fighting, central air conditioning, electricity and intelligent building devices, shall be included in the accounting.
(2) For the replacement of auxiliary devices and supporting facilities, the value of the original corresponding devices and facilities can be deducted when the original value of the property is included; Spare parts that are easily damaged and need to be replaced frequently in auxiliary devices and supporting facilities are not included in the original value of the property after updating.
Hello, how to calculate the original value of property tax? Determination of the original value of real estate when calculating property tax
1, if the taxpayer fails to enter the account according to the accounting system, the original value of the property should be adjusted according to the regulations when collecting the property tax, and the original value of the property should be re-evaluated if it is obviously unreasonable.
2. Article 2 of document No.75 of Jishuizi [1988] stipulates that the original value of real estate shall include all kinds of ancillary devices that are inseparable from the house or supporting facilities that are generally not separately valued. Mainly include: heating, sanitation, ventilation, lighting, gas and other devices; Various pipelines, such as steam, compressed air, oil, water supply and drainage pipelines, and conductors of electricity, telecommunications and cables; Elevator, elevator, aisle, balcony, etc. Water pipes, sewers, heating pipes, gas pipes, etc. Belonging to the auxiliary equipment of the house, counting from the nearest exploration well. The electric light network and lighting line are counted from the connecting pipe of the incoming box. ,
3. Document Guo Shui Fa [2005] 173 stipulates: On the issue of levying property tax on ancillary facilities and supporting facilities of houses.
(1) In order to maintain and increase the use function of the house or make the house meet the design requirements, all auxiliary devices and supporting facilities that cannot be moved at will, such as water supply and drainage, heating, fire fighting, central air conditioning, electrical and intelligent building devices, etc. , should be included in the original value of the house, regardless of whether it is accounted for separately in accounting, property tax should be levied.
(2) For the replacement of auxiliary devices and supporting facilities, the value of the original corresponding devices and facilities can be deducted when the original value of the property is included; Spare parts that are easily damaged and need to be replaced frequently in auxiliary devices and supporting facilities are not included in the original value of the property after updating.
Whether the original value of the property tax is calculated according to the free use area or the part of the family with two houses with a per capita construction area of more than 80 square meters is regarded as luxury residential consumption, and the property tax is levied at the market evaluation price 1% to 3% every year without deduction;
For the third house of the family, the property tax of 4% to 5% is levied every year without deduction;
For the fourth and above houses, the annual property tax of 10% is levied without deduction;
Cancel the original "Provisional Regulations on Property Tax" and individual housing can pay property tax according to 12% of rental income;
Property tax is levied on all commercial properties at the rate of 12% of rental income every year;
The only house in the family is exempt from property tax.
The original book value of the property occupied by an enterprise is120,000 yuan. In May, the house with a value of 2 million will be rented out, with an annual rent of 6,543,800+million. Calculate the annual property tax payable by the enterprise (if the property deduction rate is 654.38+00%, the property tax payable is =1200 * (1-kloc-0/0%) *1.2% * 4/12).
The deduction rate varies from place to place, which shall prevail.
The original value of this house is 600,000 pounds. How to calculate the annual property tax amount? The annual tax rate is 600,000× ×( 1- 0/-deduction rate )×1.2%.
The deduction rate is generally 10%, 20% and 30%, which varies from person to person.
Is the property tax calculated after obtaining the real estate license? Property tax belongs to the property tax of holding link.
Time when the tax obligation occurs.
If the original property is used for production and operation, the property tax shall be paid from the month of production and operation.
Taxpayers who build their own houses for production and operation shall pay property tax from the month after completion.
Taxpayers who entrust construction enterprises to build houses shall pay taxes from the month following the acceptance formalities; If it has been used before the acceptance formalities, the property tax will be levied from the month of use.
Taxpayers who purchase newly-built commercial houses shall pay property tax from the month following the delivery of the houses.
Taxpayers who purchase existing real estate shall pay property tax from the month following the issuance of the real estate license.
Taxpayers who lease or lend real estate shall pay property tax from the month following the delivery of the leased or lent real estate.
Real estate development enterprises rent or lend their own commercial houses, and pay property tax from the month after the real estate is delivered or used.
Does the original value of enterprise property tax include the land ownership property tax rate?
(1) The annual tax rate is1.2% based on the residual value of the property;
(2) If calculated according to the rental income of real estate rental, the tax rate is 12%. From 200 1 and 1, the property tax can be temporarily reduced at the rate of 4% for residential houses rented by individuals at market prices.
The above is the object of property tax collection and the specific content of property tax rate. I hope I can help you. Of course, in practice, there are more questions in this regard. If you want to know more about this legal issue, please contact our lawyer specifically, and we will conduct professional legal analysis for you according to your specific situation.
How to determine the original value of calculating property tax by using newly-built houses that have not been settled in advance? Answer: Document No.75 [1988] of Jishuizi stipulates that the newly-built houses that taxpayers have put into use without final accounts for completion shall be taxed according to the planned value of infrastructure; If the capital construction plan has no value, the tax authorities shall assess the value; Tax will be levied according to the original value of the account after entering the account, and tax will not be refunded according to the value of the infrastructure plan or the approved value.
Tip: Valuation may be overestimated or underestimated. For newly-built houses used by enterprises without final accounts, property tax shall be levied according to the original value of the newly-built houses after final accounts are completed. If the previous valuation is higher than the original value of the new account, the overpaid property tax will not be refunded, and if the valuation is lower than the original value of the new account, the underpaid property tax will not be paid.
Reply to "How to Pay Self-built Property Tax and Rental Property Tax"No.10 of Caishui [20/kloc-0]: "No matter how the original value of the property is calculated, the original value of the property should include the land price, including the price paid for obtaining the land use right and the expenses incurred in developing the land."