Since 20 10, the state has cancelled the Millennium local tax in China, so it is not necessary to pay it again.
How to collect land tax in rural private houses
There is no doubt that you should pay the land use tax. The scope of state expropriation even includes the land where you live. The reason why it is not levied is because the tax burden of this item is 0, but it is within the scope of collection. You didn't pay the land tax. I think when the local tax authorities determine the tax, they consider that the operator owns and lives in the store and has not paid the tax. So you are not evading taxes, but with the strict management of land by the state. Recently, it has been levied everywhere. You must also collect it there. Judging from the implementation situation in various places, those that have not been paid before will generally not be recognized as tax evasion. However, those that have not been paid in the future must be recognized as tax evasion.
Please help solve the problem of rural land tax!
On February 29th, 2005, the 10th the NPC Standing Committee 1 9th meeting voted to abolish the Agricultural Tax Ordinance as of June 65438+ 10/day, 2006. On the same day, president Hu signed Presidential Decree No.46, announcing the total abolition of agricultural tax.
Houses in rural areas need property tax. How to tax rural houses?
(1) deed tax. The plot ratio of residential buildings is above 1.0 (inclusive), and the single building area is below 140 (inclusive) square meters (increased on the basis of 120 square meters 16.7%), and the actual transaction price is 1.2 times the land of the same level. Otherwise, press 3%.
(2) stamp duty. The Buyer and the Seller each pay 0.05% of the house price.
(3) business tax. The business tax payable for houses purchased within two years is: transaction price × 5%; Two years later, the business tax will no longer be levied on ordinary houses, and the business tax of 5% of the difference between the bid and the sale will be levied on high-grade houses.
(4) Urban construction tax. 7% business tax
(5) Education surcharge. 3% business tax
(6) Personal income tax. Within 2 years of ordinary residence: {sales revenue-total house purchase-(business tax+urban construction tax+education surcharge+stamp duty) }× 20%; Ordinary residential buildings with more than 2 years (inclusive) but less than 5 years: (sales revenue-total purchase price-stamp duty) × 20%. Sale of public houses: within 5 years, (housing sales income-affordable housing price-land transfer fee-reasonable expenses) × 20%, in which affordable housing price = construction area × 4,000 yuan/m2, and land transfer fee = 1.560 yuan/m2×1%× construction area. Ordinary houses for more than 5 years shall be exempted.
Do rural areas pay land use tax?
This country has abolished the agricultural tax. Land tax is aimed at non-agricultural land. If it is agricultural land, you don't have to pay land tax. In fact, it is illegal to build factories on farmland. It is reasonable that the higher authorities can ask you to dismantle it yourself or on your behalf. Building houses on rural land must be approved by the relevant departments.
What is the land tax standard for building new houses in rural areas by the Land and Resources Bureau now?
It is the duty of the tax department to collect land tax. Farmers build houses in rural areas, and the land and resources management department only charges five yuan for the cost of collective land use certificates.
Houses in rural areas need to pay property tax and land use tax.
Generally speaking, no matter in urban or rural areas, residential houses do not need to pay land use tax and property tax.
If it is used for business, it must be levied according to regulations no matter where it is.
Rural land tax
Agriculture, rural areas and farmers refer to rural areas, farmers and agriculture; You may be talking about agricultural tax, not land tax, which has been exempted for a long time. At present, there is no land tax, only land use tax. Only individuals, enterprises, factories, mines and other business units pay land use tax to the tax authorities according to the occupied land area. Land use tax is not levied on land planted by farmers, land occupied by houses and land used by organs, administrative institutions and troops. You'd better make the question clear so that you can get the correct answer. )
How much is the land tax for houses?
Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.
The current property tax was levied after the second step of changing profits into taxes. 1986 On September 5th, the State Council officially issued the Provisional Regulations on People's Republic of China (PRC) Real Estate Tax, which came into effect on June 5th, 2000. On July 22nd, 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 October 201110/0, the first individual housing property tax in Chongqing was declared and put into storage locally, with a tax of 6 154.83 yuan. On August 20 1212, Yusheng local taxation department made preparations for the collection of property tax on stock houses. July 20 13 The expansion of real estate tax reform may be completed in the second half of the year, and Hangzhou may become the third city to levy property tax.
Property tax collection standards are ad valorem or rent:
(1) For ad valorem taxation, the tax basis is the residual value after deducting 10%-30% from the original value of the property;
(2) If rent is levied (i.e. real estate is leased), the tax basis shall be the rental income of real estate. The specific deduction range of ad valorem 10%-30% shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%.
Property tax rate adopts proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is1.2%; If assessed according to the rental income of real estate, the annual tax rate is 12%.
The calculation of property tax payable is divided into the following two situations, and its calculation formula is:
(1) Based on the original value of the attribute.
Taxable amount = original value of the property *( 1- 10% or 30%)* tax rate (1.2%)
(2) Based on real estate rental income.
Taxable amount = real estate rental income * tax rate (12%)
(a) The formula for calculating the taxable amount from the ad valorem:
Taxable amount = original value of the property ×( 1- deduction ratio )×1.2%
(2) The formula for calculating the payable rent:
Taxable amount = rental income of real estate × 12%
Land tax is a kind of currency or material object that is levied according to the area, grade, price, income or value-added of land. Including taxes on rural land and urban land.
Taxation scope and taxpayers of land use tax
Except for agricultural land, all land in People's Republic of China (PRC) belongs to the scope of land use tax collection.
Taxpayers of land use tax are units and individuals who have the right to use land within the scope of land use tax collection in China.
Folding basic tax rate
The land use tax is based on the taxable land area actually occupied by the taxpayer, and is calculated and collected according to the prescribed tax amount.
Land use tax adopts a fixed rate. Taking each square meter as the tax unit, the differential tax amount is determined according to large, medium and small cities, counties, towns, industrial and mining areas and rural areas.
Folding decompression mirror
According to the tax law, the following land can be exempted from land use tax: land occupied by state organs, people's organizations and the army; The land occupied by the unit allocated by the state finance department; Land occupied by religious temples, parks and places of interest; Municipal construction, squares, green belts and other public land; Production land directly used for agriculture, forestry, animal husbandry and fishery; Approved land for reclamation, wasteland transformation, transportation, water conservancy facilities and other land.
Do rural houses need property tax? How to calculate the house property tax?
The so-called property tax refers to a kind of property tax levied on property owners according to the taxable residual value of houses or the tax basis of rental income. Property tax collection has the following characteristics: (1) Property tax belongs to property tax, and its taxation is like a house; (two) the scope of collection is limited to the business premises of cities, counties or urban industrial and mining areas; (3) Regarding the difference in the operation and use of houses, it is stipulated that self-use houses are taxed according to the taxable residual value of real estate, and standard houses are taxed according to rental income. Article 1 of the Provisional Regulations on Real Estate Tax stipulates that the Interim Provisions of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Interpretation of Some Specific Issues of Real Estate Tax have made progress in clarifying the scope of urban taxation, and the counties and counties under the jurisdiction of cities and suburban cities include rural areas; Tax scope of towns * * * State Taxation Administration of The People's Republic of China's notice on adjusting the specific tax scope of property tax and land use tax of administrative villages under its jurisdiction 1999 makes it clear that houses and land used by farmers of agriculture, forestry, animal husbandry and fishery are subject to property tax and land use tax, and houses built by rural villagers belong to the tax scope of rural houses. It is illegal for farmers to levy property tax without authorization in violation of laws and regulations. Article 88 of the Administration of Tax Collection stipulates that if there is a dispute between the withholding agent and the tax payment guarantee or the tax payment by the tax authorities, he must pay or remit the tax, late payment fee or provide corresponding guarantee to apply for administrative reconsideration according to the tax payment decision of the tax authorities; The basis of the administrative reconsideration decision is the tax collection decision brought to the people's court. You must pay taxes or provide corresponding guarantees before you can apply for administrative reconsideration to the tax authorities at the next higher level. The tax authorities at higher levels shall order them to cancel the unauthorized collection of property tax, make a decision to refund the tax payable, and investigate the administrative responsibility of the person directly in charge.