VII. Purpose of income
The income from the pilot collection of property tax will be used for the expenditure on the construction of affordable housing.
Eight, the collection and management
(a) the property tax shall be collected by the local tax authorities where the taxable housing is located.
(2) The property tax shall be calculated from the month following the taxpayer's acquisition of taxable housing property rights, and shall be levied on an annual basis; if it is less than one year, the payable property tax shall be calculated on a monthly basis.
(3) Where a new house is purchased, the purchaser shall, before handling the real estate registration, voluntarily provide the information about family members and the inquiry results of the information about the house he owns in this city issued by the Municipal Housing Information Center according to the requirements of the local tax authorities. The local tax authorities shall, in accordance with the needs, jointly with the relevant departments, examine and determine whether the newly purchased houses should pay property tax, and inform the buyers of the results in writing. Where the ownership of taxable housing is transferred, the original property owner shall pay the property tax.
The parties to the transaction shall apply for real estate registration with the registration authority on the basis of the identification result documents issued by the local tax authorities; If it cannot be provided, the registration agency shall not handle the real estate registration.
(4) Taxpayers shall truthfully declare their taxes and provide relevant information according to regulations, and bear legal responsibility for the information provided.
If a taxpayer fails to declare and pay taxes within the prescribed time limit, the local tax authorities shall recover the taxes and late fees from him and impose a fine in accordance with the regulations.
(5) In addition to the provisions of the Interim Measures, the collection and management of taxable housing property tax shall be implemented in accordance with the Law of the People's Republic of China on Tax Collection and Management and other relevant provisions. Specific collection and management measures shall be formulated by the Municipal Local Taxation Bureau.
IX. Departmental Responsibilities
(A) the establishment of a working mechanism
The municipal government set up a property tax pilot institution composed of municipal finance, local tax, housing management, transportation construction, land and resources planning, public security, civil affairs, human resources and social security, statistics and other departments, established and improved the working mechanism, and promoted the pilot work of property tax.
(2) Collaborative collection management
City housing security housing management, construction and transportation, planning of land and resources, finance, public security, civil affairs, human resources and social security, statistics and other departments should actively cooperate with local tax authorities to establish a control mechanism for the collection and management of taxable housing property tax, and provide relevant information according to the needs of the city's pilot project of collecting property tax on some individual housing, and do a good job in the identification of taxable housing.
(C) to achieve information * * *
Municipal local tax, housing security, housing management, construction and transportation, planning of land and resources, finance, public security, civil affairs, human resources and social security, statistics and other departments should * * * establish a unified real estate information management platform in the city to realize the sharing of personal housing information database information.
X. Evaluation mechanism
Under the unified leadership of the municipal government, the assessment of the property tax base is organized and implemented by the municipal departments of local tax, finance, housing security, housing management, planning, land and resources, etc.