Property tax is an important fiscal and taxation system, aiming at balancing income distribution and promoting economic development and social equity. The detailed rules for the implementation of property tax in Heilongjiang Province have become a specific guiding document for the implementation of this policy. 1. Taxpayers Property tax includes non-owner-occupied houses, land and its attachments and other real estate. At the same time, the family's only housing will not be included in the scope of property tax. 2. Tax rate structure According to the detailed rules for the implementation of real estate tax in Heilongjiang Province, the tax rate of real estate tax varies from 1.2% to 3% of the assessed value of real estate, with the specific amount determined by the local government. The tax rate of real estate with different appraisal values is different, and the interval division of the appraisal value of tax rate also needs to refer to the provisions of the local government. 3. Tax Management The collection and management of property tax is composed of national, provincial and municipal finances, and the specific distribution method needs to be adjusted according to local conditions. At the same time, failure to pay taxes on time or other tax violations will be dealt with according to relevant laws and regulations.
How to calculate the evaluation value of property tax? The appraisal value of real estate tax refers to the reasonable market price of real estate appraised by appraisal institutions, which is related to the location, type, area, construction year and other factors of the house. In Heilongjiang province, the appraisal process is completed by the real estate appraisal agency.
The detailed rules for the implementation of property tax in Heilongjiang Province will effectively promote the growth of local fiscal revenue, promote the improvement and development of various social undertakings, and also provide the restriction and management of invalid idle houses. Therefore, residents should abide by the relevant regulations and cooperate with the local government to promote social harmony.
Legal basis:
Article 76 of the Property Law of the People's Republic of China, the property tax, farmland occupation tax, urban land use tax and vehicle and vessel tax that should be paid according to the law shall be paid within the prescribed time limit.