1, personal property tax is levied on the property owned by individuals. The so-called real estate refers to a place where people can produce, study, work, entertain, live or store materials with a roof and enclosure structure that can shelter from the wind and rain. But buildings independent of houses, such as fences, greenhouses, water towers, chimneys, outdoor swimming pools, etc., do not belong to real estate. But the indoor swimming pool belongs to real estate.
2. As the commercial houses developed by real estate development enterprises are products built by real estate development enterprises before sale, personal property tax will not be levied before sale; However, commercial houses used, leased or lent by real estate development enterprises shall be subject to personal property tax before sale.
Taxpayers of property tax refer to units and individuals who own property rights in cities, counties, towns and industrial and mining areas in China. Specifically including:
1. If the property right belongs to the state, its "management unit" is the taxpayer; Where property rights belong to collectives and individuals, collective units and individuals are taxpayers.
2. If the property right is issued, the mortgagee shall be the taxpayer. [Hint] If the property is rented, the owner (lessor) of the property is the taxpayer.
3. If neither the property owner nor the mortgagee is located in the real estate, the "custodian or user" of the real estate shall be the taxpayer.
4. If the property right is not determined and the rent dispute is not resolved, the "custodian or user" of the property is the taxpayer.
5. Taxpayers and individuals use the property of real estate management departments, tax-exempt units and taxpayers without rent, and the "users" (taxpayers and individuals) pay the property tax on their behalf.
Legal basis:
Article 16 of the Law on the Administration of Tax Collection, if the contents of the tax registration of taxpayers engaged in production and business operations change, they shall report to the tax authorities for the change or cancellation of tax registration with relevant documents within 30 days from the date when the administrative department for industry and commerce handles the change registration or before applying to the administrative department for industry and commerce for cancellation registration.
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