Yichang first suite tax refund process:

1, acceptance and review. After the tax collection organ confirms that the submitted materials are complete, it shall accept the application for tax refund on the spot and examine whether the form filled out by the taxpayer meets the requirements.

2. recognition. After verification, if the situation is true, the agent will form a tax refund opinion, and the competent leader, director and director will issue a tax refund certificate after examination and approval. At the same time, the tax refund formalities shall be completed within 10 working days after being transferred to the state treasury. Do not meet the conditions for tax refund, the tax authorities shall promptly make a clear reply and explanation.

3. For the tax refund part, the taxpayer holds the approved "deed tax refund (payment)" for preliminary examination and issues a tax payment certificate, and issues a tax refund certificate as an agent to handle the tax refund procedures.

4. filing. The agent will bind up the tax refund documents (the fifth copy), the tax refund (payment) application review form and other tax refund materials, and submit them to the file management personnel for filing every six months.

Property tax rate:

1. If the residual value of the property is assessed, the annual tax rate is 1.2%.

2. According to the rental income from real estate leasing, 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.