First, about the Audit and Revenue Department.
The institution that approves the collection of property tax shall be implemented in accordance with the relevant provisions of the Interim Measures of Dalian Local Taxation Bureau for the Administration of Approved Collection. The local taxation bureaus of municipalities directly under the central government and the local taxation bureaus of all districts, cities and counties shall clearly define the personnel and persons in charge of the property tax collection.
Second, about the object of approval
Having the following taxable properties is a phenomenon of property tax collection;
1. Property with no original value for personal use by units or individuals;
2, rent-free use of non-competent departments can not provide proof of the original value of the property;
3. Concealing the transfer of rent cannot determine the rental income;
4. Rent income cannot be determined by paying rent in kind or in other forms;
5. The declared rental income is obviously inconsistent with the market price;
6. Other properties identified by the tax authorities that need to be approved for taxation.
Three, about the tax basis
For the real estate for which ad valorem property tax has been levied, the taxpayer may go to an institution approved by the state for asset evaluation, and the competent tax authorities shall levy it accordingly; If the assessment report cannot be provided, the competent tax authorities can directly verify it with reference to the relevant provisions in the "Dalian Housing Standard Replacement Price" (areas outside the urban areas can be implemented according to the local corresponding documents of these Measures) and the relevant information provided by the real estate management department. For the real estate with property tax levied by rent, the competent tax authorities may formulate standards with reference to the market rental price of similar real estate (the standards shall be reported to the Municipal Price Bureau for filing) for approval.
Four, about the examination and approval procedures
1. Taxpayers who have been approved to collect property tax should fill in the Basic Information Form of Taxpayers who have been approved to collect property tax (the sample form is attached) and report to the competent tax authorities (if they refuse to fill in it, the tax authorities can directly fill in the Approval Form for approval). 2. The competent tax authorities shall, on the basis of carefully examining the Basic Information Form for Confirming Property Tax Taxpayers, fill in the Approval Form for Confirming the Taxable Amount of Property Tax (the table sample is attached). 3. The local tax bureaus directly under the central government and the local tax bureaus of all districts, cities and counties shall organize the assessment agencies to collectively review the relevant contents of the Approval Form for Assessment of Taxable Amount of Real Estate Tax. The tax assessor shall fill in the Notice of Approved Taxable Amount according to the Approved Approval Form of Real Estate Taxable Amount and deliver it to the taxpayer. Taxpayers should sign and seal the receipt and pay the property tax within the prescribed time limit.
Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax.
Eighth property tax collection and management in accordance with the provisions of the "Interim Regulations on the administration of tax collection in People's Republic of China (PRC)".
Article 9 Property tax shall be collected by the tax authorities where the real estate is located.
Article 10 The Ministry of Finance shall be responsible for the interpretation of these Regulations; The detailed rules for implementation shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and copied to the Ministry of Finance for the record.