(1) Calculate the residual value after deducting 30% from the original value of the property at one time.

Its calculation formula is:

Annual tax payable = original book value of the property ×( 1-30%)× 1.2%.

(2) According to the rental income, the calculation formula is:

Annual tax payable = annual rental income × applicable tax rate (12%)

The above methods are calculated on an annual basis. If it is paid in installments, such as half a year, the annual tax payable is divided by 2; For quarterly payment, divide the annual tax payable by 4; For monthly payment, the annual tax payable shall be divided by 12.

mode of payment

1. Taxpayers can declare and pay personal housing property tax at the tax window of the real estate transaction center in the residential area. The tax authorities set up a green channel for individual housing property tax declaration and payment, and a special window for 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.

2. The first one is the Tax Service Office. Taxpayers can go to the special window of the tax service hall of the county tax bureau where the house is located, hold a bank card with the UnionPay logo, and pay taxes on the spot through the pos machine.

3. 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).

4. The third is the PayPal website. Taxpayers can also log on to PayPal website and pay taxes according to the online process.