At present, the property tax pilot has been implemented since 20 12, but in view of the difficulty in implementing it nationwide, it is only piloted in several cities, such as Chongqing and Shanghai. I. How to calculate the property tax of second-hand houses According to the provisions of the tax law, there are two ways to calculate the property tax: (1) Calculate the residual value after deducting 30% from the original value of the property. Its calculation formula is: annual tax payable = original book value of real estate ×( 1-30%)× 1.2% (2) Calculated according to rental income, its calculation formula is: annual tax payable = annual rental income× applicable tax rate (l2%). The above methods are calculated on an annual basis, such as paying by installments, for example, by half a year. For quarterly payment, divide the annual tax payable by 4; For monthly payment, divide the annual tax payable by 12. Ii. Shanghai real estate tax collection standards (I) Shanghai real estate tax collection targets Shanghai real estate tax collection targets are divided into two categories: 1. Houses newly purchased by local residents in this city and belonging to the second and above houses of the residents' families (including newly purchased second-hand stock houses and newly built commercial houses); 2. Newly purchased houses by non-resident families in this city. From this collection object, it can be seen that there are the first set of exemption advantages for local residents and limited purchase regulations. You can buy more, but you have to pay property tax! (2) Shanghai property tax calculation basis 1, tax calculation basis: 70% of the transaction price in the housing market. 2. Tax rate: 0.4% ~ 0.6% differential tax rate. The applicable tax rate is tentatively set at 0.6%, but the tax rate can be temporarily reduced to 0.4% if the market transaction price per square meter of taxable housing is lower than 2 times (including 2 times) the average sales price of newly-built commercial housing in this city last year; 3. Tax area: The per capita tax-free housing area of 60 square meters (referring to the housing construction area) is deducted for households in this city. The total housing area of the family calculated in combination is the sum of the newly purchased housing area and other housing areas of the households. Therefore, the calculation formula of Shanghai property tax is: taxable amount = taxable area * unit price of new house purchase *70%* tax rate Taxpayers can declare and pay personal housing property tax at the tax window of real estate trading center in the district where the house is located. You can also go to the special window of the tax service hall of the county tax bureau where the house is located, 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, or log on to the website to pay taxes according to the online process.

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How to collect the property tax for the first and second suites is 1%, and the second suite is 3%. Property tax is a kind of property tax levied on property owners based on the taxable residual value or rental income of houses. The current property tax was levied after the second step of tax reform. 1 September, 98615th, the State Council officially issued the Provisional Regulations on Property Tax of the People's Republic of China, which came into effect on1October1day of that year. On July 22, 20 10, at the seminar on local tax reform held by the Ministry of Finance, relevant persons said that the property tax pilot will be implemented in 20 12. However, in view of the difficulty of nationwide implementation, the pilot will start from individual cities. On 20 1 1 year 1 month, the first individual housing property tax in Chongqing was declared and put into storage locally, and the tax was 6 154.83 yuan. August 20 12 12, 30, Yu Sheng local taxation department prepares for levying property tax on stock houses. Second, how to change the real estate license when buying someone else's old house? When buying someone else's old house, you need to go to the real estate to apply for the real estate license together with the property registration owner and the certificate. PremisesPermit (Premises permit) A certificate that a buyer obtains the legal ownership of a house through a transaction and can exercise the right to possess, use, benefit and dispose of the purchased house according to law. That is, the "House Ownership Certificate" is a legal certificate for the state to protect the ownership of houses according to law. The certificate of the owner of the house manages and uses his own house. The real estate license includes the house ownership certificate and the house ownership certificate. In general, the real estate license is the abbreviation of the house ownership certificate and a written certificate issued by the real estate registration authority to prove the ownership of the house. According to China's current housing ownership registration system, housing registration is a legal publicity method for the ownership of urban housing rights. 20 1 1 In late August, the tax authorities indicated that the deed tax would be levied at half of the house price if the property was added.