Consequences of late payment of property tax
1, which is 5 times of the maximum fine for daily late payment.
If a taxpayer fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late payment fee of 0.5% of the overdue tax on a daily basis from the date of tax payment.
If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax.
2. You can notify the bank to deduct it directly from the deposit.
If a taxpayer fails to pay or underpays the tax payable within the prescribed time limit, the tax authorities shall order it to pay within a specified time limit. If it fails to pay within the time limit, the tax authorities may notify the taxpayer's bank or other financial institution in writing to withhold tax, late payment fee and fine from its deposit.
3. Tax arrears can be restricted from leaving the country and included in the personal credit information system.
Taxpayers who are in arrears with personal housing property tax need to leave the country, and should settle the tax payable, late payment fees or provide guarantees to the tax authorities before leaving the country. The tax authorities may notify the exit administration authorities to prevent them from not paying taxes, delaying payment and providing guarantees.
The tax authorities may, in accordance with the law, make regular announcements to taxpayers who owe taxes in tax places or through news media such as the Internet, newspapers, television and radio. If it has not been paid after the announcement, the individual housing property tax unpaid by the taxpayer will be included in the personal credit information system management.
4. The tax-owed house cannot be transferred if it wants to be traded.
The tax authorities will transfer the taxpayer's tax arrears information to the land and housing management department, and the land and housing management department will restrict the transaction of tax-owed houses. After the taxpayer pays off the tax arrears, the trading restrictions will be lifted.
All relevant administrative departments should actively cooperate with the tax authorities to establish a personal housing property tax collection and management mechanism. Taxpayers who cannot provide tax payment certificates for taxable housing transfer shall not go through the relevant procedures such as property right transfer.
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