Policy basis for property tax planning: According to the Provisional Regulations of the People's Republic of China on Property Tax, property tax is levied in cities, counties, towns and industrial and mining areas. This means that property outside this range is not subject to property tax. The Interpretation and Provisions of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Several Business Issues of Property Tax and Vehicle and Vessel Use Tax (Caishuidi [1987] No.3) clearly defines the scope of taxable real estate: "real estate" is property in the form of houses. A house refers to a place with a roof and enclosure 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; Buildings independent of the house, such as walls, chimneys, water towers, transformer towers, oil tanks, wine cellars, alcohol pools, molasses pools, outdoor swimming pools, glass greenhouses, brick and tile lime kilns and various oil and gas tanks, do not belong to the real estate. According to the tax law, the property tax is levied on houses. Property tax is calculated and paid at the tax rate of1.2% for the residual value of the enterprise's self-occupied property after deducting10% ~ 30% from its original value at one time. The original value of real estate refers to the original price of the house recorded by the taxpayer in the account book "fixed assets" in accordance with the accounting system. Therefore, the planning of the property tax payable for self-use real estate should closely focus on the accounting of the original value of the real estate. As long as the walls, chimneys, water towers, transformer towers, outdoor swimming pools, cellars, pools, kilns, tanks and other buildings that are not included in the scope of property tax collection are accounted for separately in accounting, the property tax that need not be paid can be saved.

Specific case of real estate tax planning: Huamei Company will build an industrial park in a medium-sized city in an inland province. The industrial park plans to build not only factory buildings and office buildings, but also buildings such as factory walls, chimneys, water towers, substation towers, parking lots and swimming pools. The estimated project cost is 400 million yuan, including 250 million yuan for factory buildings and office buildings, and150 million yuan for other building facilities. If this 400 million yuan is taken as the original value of the property, Huamei Company should pay the property tax from the next month after the completion of the industrial park, and the annual property tax (the deduction ratio in this province is 30%) = 40,000× (1-30% )×1.2% = 3.36 (ten thousand yuan). If, after planning, the company builds all the building facilities except the factory building and office building, such as parking lot and swimming pool, in the open air, and separately accounts for the costs of these independent buildings from those of the factory building and office building, then the costs of these buildings are not included in the original value of the property, and there is no need to pay property tax. In this way, Huamei Company can pay126 [15 000× (1-30% )×1.2%] less property tax every year.

Matters needing attention: The Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Levying Property Tax on Underground Buildings with Housing Function (Caishui [2005] 18 1No.) made clear the property tax policy for underground buildings with housing function, that is, the underground buildings with real estate function that were not taxed for the time being were changed from 2006 1 month/KLOC-0. At the same time, it is clear that all underground buildings with housing functions within the scope of property tax collection, including underground buildings connected with above-ground houses, buildings completely built below the ground, underground civil air defense facilities, etc., should be subject to property tax in accordance with relevant regulations. The new regulations do not include all underground buildings in the scope of taxation, and the buildings that need to be taxed must conform to the concept of property characteristics. Caishui [2005] 18 1 defines this: an underground building with housing function refers to a place with a roof and a maintenance structure, which can shelter from the wind and rain and provide people with places to produce, operate, work, study, entertain, live or store materials. Other underground buildings that are inconsistent with this, such as cellars, ponds, kilns, tanks, etc., have not yet been included in the scope of property tax collection.

Property tax planning II. Planning by changing the use of underground buildings for personal use.

Policy basis of real estate tax planning: According to the Provisional Regulations of the People's Republic of China on Real Estate Tax, the real estate tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. If the property tax is calculated and paid according to the residual value of the property, the tax rate is1.2%; The document Caishui [2005] 18 1 puts forward a new concept of self-occupied underground buildings, namely "the original value of taxable property". Specifically: industrial real estate, with 50% ~ 60% of the original price of the house as the original value of taxable real estate; Tax amount of property tax payable = original value of taxable property × [1-(10% ~ 30%) ]×1.2%. For commercial and other purposes, 70% ~ 8096 of the original price of the house is taken as the original value of taxable property, and tax amount of property tax payable = original value of taxable property × [

After determining the original value of taxable real estate, the calculation method of property tax for underground buildings is consistent with the original calculation method. Due to the different tax methods of self-use real estate, the corresponding planning can be made by changing the use of underground buildings in practice.

Matters needing attention: The tax objects adjusted in documents 1 and Caishui [2005] 18 1 are independent underground buildings. For dependent underground buildings connected with above-ground houses, such as the basement of houses, underground parking lots, underground parts of shopping malls, etc., the underground parts and above-ground houses should be regarded as a whole, and the property tax should be calculated and levied according to the relevant regulations of above-ground houses. Because according to the provisions of the accounting system, the underground buildings connected with the above-ground houses were originally reflected in the accounting books as a unified original value of the real estate, which is in line with the provisions of the current tax law.

2. The document Caishui [2005] 18 1 stipulates that the property tax must be calculated and levied in accordance with the relevant provisions of the leased above-ground building. This is the same as the original policy and the actual implementation of the tax department.

Property tax planning III. Planning through the difference of taxation methods between leasing and warehousing.

Policy basis of real estate tax planning: As mentioned above, there are two ways to levy real estate tax: ad valorem and rent, which are applicable to different tax basis and tax rate. For the owner of the property, whether it is leasing or warehousing can be specifically determined by the following formula: assuming that the original value of the property of an enterprise is Y, the annual rent is Z, and the deduction ratio of the local property tax is A(A stands for any number in10% ~ 30%), then the property tax payable is Y× (1-a )×. If the rent is levied, the property tax should be Z× 12%. When Z×12% > Y× (1-a) ×1.2%, that is, Y ÷ z <10 ÷. On the contrary, it is cost-effective to choose from rent; If Y÷Z= 10÷( 1-A), then leasing or warehousing is of little significance in property tax planning, and taxpayers only need to consider other relevant factors.

Specific case: Company A, a domestic enterprise, has an idle warehouse in provinces A and B respectively, with original value of 20 million yuan and net value of16 million yuan. At present, Company B intends to lease Company A's idle warehouse in Province A, and Company C intends to lease Company A's idle warehouse in Province B. It is preliminarily agreed that the annual rent is1600,000 yuan. Among them, province A stipulates that the deduction ratio of ad valorem property tax is 30%, and province B stipulates that the deduction ratio is 10%. After calculation, Company A decides to sign a warehousing contract with Company B and a property lease contract with Company C.. The reasons are as follows:

1. If a property lease contract is signed with Company B (assuming other tax issues are not considered), the property tax paid is =160×12% =19.2 (ten thousand yuan). If Company A negotiates with Company B, it will change the rental behavior of the house into warehousing business, that is, Company A will take care of the items that Company B intends to store after it originally intends to rent the house, thus converting the original rental income into warehousing income. Under this scheme, the property tax can be levied ad valorem, and the property tax payable is = 2000× (1-30% )×1.2% =16.8 (ten thousand yuan). Through comparison, it is not difficult to find that the warehousing form reduces the property tax burden by 2.4( 19.2- 1 6.8) million yuan compared with the leasing form. Therefore, a warehousing contract should be signed with Company B..

2. If a property lease contract is signed with Company C (assuming other tax issues are not considered), the property tax paid is =160×12% =19.2 (ten thousand yuan). If Company A signs a warehousing contract with Company C, under this scheme, the deduction ratio of property tax is 10%, and the property tax payable is = 2000× (1-10% )×1.2% = 2/kloc-0. Compared with the two, adopting warehousing will increase the tax burden of property tax by 2.4(2 1.6- 19.2) million yuan. Therefore, we should sign a lease contract with company C.

From the above analysis, it can be seen that: 1, if the deduction ratio stipulated by the provinces where the two properties of Company A are located is 20%, the property tax payable by warehousing is = 2000× (1-20% )×1.2% =19.2 (ten thousand yuan). 2. If the deduction ratio stipulated by the province where the real estate owned by the enterprise is located is less than 20%, the property tax payable by the warehousing method is higher than that of external leasing, and it is appropriate to implement leasing; 3. If the deduction ratio of the real estate owned by the enterprise is higher than 20% in the province where it is located, the property tax payable by warehousing method is lower than that payable by external leasing, so warehousing method should be adopted.

Matters needing attention in property tax planning: Leasing and warehousing are two completely different concepts, and what kind of contract to sign ultimately depends on the results of the consideration of both parties for their own interests. For Company A, it is only necessary to provide an empty warehouse for leasing, and enterprise B is responsible for the safety of stored goods. Warehousing, on the other hand, is responsible for the safety of stored goods. Therefore, Company A must be equipped with special warehouse management personnel and acquire relevant equipment and facilities, which will increase the salary and expenses of personnel accordingly. If the stored items are stolen or moldy, there is still the risk of compensation for the other party's losses. If after deducting these expenses, Company A can still make considerable profits, then it is undoubtedly a good tax-saving strategy to adopt warehousing.