Legal subjectivity:

There are two situations in which the property tax levy standard is ad valorem or rent: (1) If it is levied on an ad valorem basis, the tax calculation basis is the original value of the property minus one time The residual value after 10%-30%; (2) Taxation based on rent (that is, if the property is rented out), the rental income from the property is the basis for tax calculation. The specific reduction range of 10%-30% ad valorem tax is 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 range is 30%. The property tax rate adopts a proportional rate. If it is levied on the residual value of the property, the annual tax rate is 1.2%; if it is levied on the rental income of the property, the annual tax rate is 12%. The calculation of the taxable amount of real estate tax is divided into the following two situations. The calculation formula is: (1) The taxable amount based on the original value of the real estate = the original value of the real estate × (1-10% or 30%) × tax rate (1.2%) (2) The amount of tax payable based on property rental income = property rental income × tax rate (12%) 2014 property tax collection time So when is the 2014 property tax collection time? A government official replied: "In fact, the time for the full levy of property tax has not been determined, because there is currently no basis for levying property tax in our country. However, it is not too far away from the full levy of property tax. Property tax legislation has been proposed, and relevant personnel of the National People's Congress have already We are studying the legislative matters of property tax. Once the property tax is legally enforceable, it will be fully levied. "We can see from the latest news on the introduction of property tax that by June 2014, the real estate registration regulations of various provinces in my country will be implemented. will be fully introduced. Relevant state departments have also made it clear that the national housing information network will be completed by 2020. The registration of real estate and the networking of housing information will enable relevant departments to grasp the real estate information held by individuals more accurately and timely, which will effectively promote the pace of property tax collection and make the collection of property tax more accurate and convenient. The law is objective:

Article 3 of the "Provisional Regulations of the People's Republic of China on Real Estate Tax" Real estate tax is calculated and paid based on the residual value after deducting 10% to 30% of the original value of the real estate. The specific reduction range shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no basis for the original value of the property, the tax authority where the property is located shall make a determination with reference to similar properties. If the property is rented out, the rental income from the property shall be the basis for calculating property tax. Article 4 of the "Provisional Regulations of the People's Republic of China on Real Estate Tax" stipulates that the tax rate of real estate tax is 1.2% if it is calculated and paid based on the residual value of the real estate; and 12% if it is calculated and paid based on the rental income of the real estate.