1. Individual housing: The collection standard of individual housing is the building area multiplied by the local property tax unit price. The unit price of Yunnan property tax is between 1 yuan and 2 yuan per square meter, and the specific unit price may be different according to different cities and regions;
2. Commercial housing: The collection standard of commercial housing is also the building area multiplied by the local property tax unit price. The unit price of property tax for commercial houses is generally higher than that for individual houses, and the specific unit price may be different according to different cities and regions.
The calculation standard of tax rate is as follows:
1. The calculation standard of personal income tax is taxable income. The calculation method of taxable income is: income-deduction of expenses-special deduction-specific deduction-tax deferred pension insurance and other five deductions-basic deduction of expenses. Among them, the income refers to the sum of all kinds of income earned by individuals, and the expenses deducted include all kinds of expenses deducted from the income. The special deduction refers to all kinds of pre-tax deductions that can be enjoyed according to state regulations, and the special deduction refers to the special deduction that can be enjoyed according to state regulations. According to the difference of taxable income, the personal income tax rate is divided into seven levels, which are 3%, 1%, 2%, 25%, 3%, 35% and 45% respectively. The tax rate of individual income tax is progressive step by step, that is, when the taxable income exceeds the threshold of the previous level, the tax rate of the excess part is calculated according to the higher level;
2. The calculation standard of VAT is sales. Sales refers to the total income obtained by taxpayers from activities such as selling goods, providing taxable services and transferring real estate, minus the value-added tax in sales. The calculation method of VAT amount is: taxable sales multiplied by VAT rate. The rate of VAT is divided into 11% and 6%, of which 11% is applicable to the production enterprises, sales enterprises and some service industries of general taxpayers and small-scale taxpayers, and 6% is applicable to some production enterprises, sales enterprises and service industries of small-scale taxpayers. The applicable standards of tax rates in different industries and enterprises may be slightly different, which need to be confirmed according to the actual situation.
to sum up, the calculation standard and specific standard of tax rate may vary according to different taxes, regions and industries, and the specific situation needs to be confirmed according to relevant laws and regulations and actual conditions.
Legal basis:
Law of the People's Republic of China on the Administration of Tax Collection Article 1
This Law is formulated in order to strengthen the administration of tax collection, standardize the tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
article 2
this law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3
The levying and ceasing of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
no organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are in conflict with tax laws and administrative regulations.
Article 4
Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.