2. If the rent is not actually received during the rent-free period, the property tax shall be levied according to the original value. Because if the rent is charged, the rented house and lessee may intentionally extend the rent-free period in the contract for the benefit, thus avoiding the property tax.
Taxpayers can declare and pay individual housing property tax at the tax window of the county real estate trading center where the house is located. The tax authorities will open a green channel for individual housing property tax declaration and payment, and a special window will accept taxpayers to declare and pay taxes. Taxpayers use bank cards with UnionPay logo to pay taxes on the spot through pos machines and obtain general payment forms;
The first is the tax service hall. Taxpayers can go to the special window of the tax service hall of the county tax bureau where the house is located, and pay taxes on the spot through the pos machine with the bank card with the UnionPay logo;
The second is the bank. Taxpayers can also use bank cards or cash to pay taxes at the nearest business outlets of Shanghai Bank, Shanghai Rural Commercial Bank and China Postal Savings Bank (self-operated) that handle personal business in this city;
The third is the website. Taxpayers can also log on to the website to pay taxes according to the online process.
According to the provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Policy of Urban Land Use Tax for Resettlement of Disabled Employment Units, if the lease contract signed by both parties has a rent-free period, the property owner shall pay the property tax according to the original value of the property during the rent-free period.