A: According to the document Caishui [2005] 18 1, personal underground buildings are taxed in the following ways:
1. For industrial real estate, 50-60% of the original house price is taken as the original value of taxable real estate.
Property tax payable = original value of taxable property × [1-(10%-30% ]×1.2%.
2. For commercial purposes, 70-80% of the original price of the house is taken as the original value of the taxable property.
Property tax payable = original value of taxable property × [1-(10%-30%) ]×1.2%.
The specific proportion of the original price of the house converted into the original value of the taxable property shall be determined by the financial and local tax departments of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning within the above scope.
3. For underground buildings connected with above-ground houses, such as the basement of houses, underground parking lots, underground parts of shopping malls, etc. The underground part and the above-ground house should be regarded as a whole, and the property tax should be calculated and levied according to the relevant provisions of the above-ground house.
Ji Cai Shui [2006] 1 19 stipulates that the original value of underground buildings for personal use should be converted. Industrial real estate, with 50% of the original value of the house as the original value of taxable real estate; For commercial and other purposes, 70% of the original value of the house is taken as the original value of the taxable property.
Property tax payable = original value of taxable property × (1-30% )× 1.2%.
Tip: Please determine the original value of taxable property according to the specific use of your house.
For example, a commercial enterprise, using the underground to open a shopping mall, the original value of 6 million, should pay property tax?
600×70%×( 1-30%)× 1.2% = 3.528
Should an industrial enterprise pay property tax if it uses underground to open a processing factory with an original value of 6 million?
600×50%×( 1-30%)× 1.2%=2.52