2. Shanghai Property Tax 202 1 Standard tax rate: the differential tax rate is 0.4% ~ 0.6%. The applicable tax rate is tentatively set at 0.6%, but if the market transaction price per square meter of taxable housing is lower than 2 times (including 2 times) the average sales price of new commercial housing in this city last year, the tax rate can be temporarily reduced to 0.4%.
3. The taxable area of Shanghai property tax standard is 202 1: the per capita tax-free housing area of this city's households is 60 square meters (referring to the housing construction area). The combined calculation of the total area of family housing is the sum of the newly purchased housing area of the family and other housing areas. Therefore, the calculation formula of Shanghai property tax 202 1 is: tax payable = tax payable area * unit price of new house *70%* tax rate.
Problems needing attention in property tax
1. If you need to pay attention to real estate rental, the income from real estate rental will be used as the tax basis for property tax. When collecting property tax, we should treat the property invested in joint ventures differently. * * * If taking risks, the property tax shall be levied according to the residual value of the property. For fixed income, the lessor shall pay the property tax according to the rental income.
2. Need to pay attention to the situation of financial rental housing. When levying property tax, it should be based on the residual value of the property. The taxpayer of property tax during the lease period shall be determined by the local tax authorities according to the actual situation.
3. When the new house is delivered for use, if the central air-conditioning equipment has been included in the original value of the property, the original value of the property should include the central air-conditioning equipment, and the air-conditioning equipment installed in the old house is generally accounted for as a single fixed asset and should not be included in the original value of the property.
Refer to the above? Baidu Encyclopedia-Property Tax, People's Daily Online-Shanghai Personal Property Tax 65438+ will be levied on1October 28th? The authoritative response came. What changes have been made in the implementation of People's Daily Online-Deed Tax Law 2021September?