Property tax refers to the tax paid by the owners to the national and local governments according to the assessed value of the houses they own, and it is an important tax in China's tax system. According to the current tax law, in addition to individual housing, real estate acquired by individuals should pay property tax; Real estate purchased by a unit for production and operation shall be subject to property tax. In response to the complicated situation such as the COVID-19 epidemic, many governments have introduced a series of measures, including tax reduction and exemption, to support and promote the development of enterprises. Up to now, the state has not issued a nationwide property tax reduction policy for small and micro enterprises. However, in order to support and promote the development of small and micro enterprises, some local governments have introduced certain preferential tax policies, including property tax relief. In Beijing, eligible small and micro enterprises can apply for property tax relief. According to the implementation measures of Beijing real estate tax management, non-residential houses, such as industrial plants, shopping malls, office buildings, etc. Enterprises and units engaged in production and business activities established in Beijing shall be taxed at a reduced rate of 0.3% after the taxpayer is a natural person. If the taxpayer of this unit is a small and meager profit enterprise, the tax rate is 0. 15%. In Shanghai, small and micro enterprises can apply for property tax relief after meeting certain conditions. For example, from September 1 2065438, small and micro enterprises located in Yangpu District of Shanghai can enjoy the property tax exemption policy for the fourth year if they have paid the property tax for three consecutive years and have no record of arrears. It should be noted that the specific implementation plan of the policy varies from region to region and should be implemented according to local policies and regulations, and the relevant tax authorities should be consulted.
What are the conditions for small and micro enterprises to reduce property tax? Up to now, the state has not issued a nationwide property tax reduction policy for small and micro enterprises. There are some differences in local policies and regulations, so they should be implemented in accordance with local policies and regulations and consult relevant tax authorities.
Small and micro enterprises are an important force in China's economic development and enjoy certain preferential policies in taxation. Various tax relief policies are also being gradually expanded and implemented. Enterprises should pay close attention to relevant policy trends, actively understand and abide by relevant tax laws and regulations, ensure tax compliance, and provide support for the healthy development of enterprises.
Legal basis:
Article 6 of the Provisional Regulations on the Administration of Tax Collection in People's Republic of China (PRC), a taxpayer engaged in production and operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce, shall, within 30 days from the date of obtaining the business license, apply to the local tax authorities for tax registration. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.