According to Article 1 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Issues Related to Property Tax and Urban Land Use Tax (Cai Shui [2009]128), taxable units and individuals who use other units' real estate for free shall pay the property tax on their behalf according to the residual value of the real estate.
The lease contract stipulates that the rent is free.
According to Article 2 of Caishui [20 10]No. 12 1, if the lease contract signed by both parties has a rent-free period, the owner of the house shall pay the property tax according to the original value of the house during the rent-free period. Therefore, many taxpayers believe that the taxpayer who rents the house should pay the property tax during the rent-free period.
Extended data:
From rent:
According to the rental income of real estate, it is called from rent, and the rental income of real estate is the tax basis of property tax.
Precautions:
1. If the property is leased, the rental income of the property shall be the tax basis of the 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. If the house is leased by financing, the property tax shall be levied according to the residual value of the house, and the taxpayer of the 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 shall include the central air-conditioning equipment; The installation of air conditioning equipment in old houses is generally recorded as a single fixed asset and should not be included in the original value of the property.
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