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Property tax declaration process
Property tax declaration flow chart:

1, open the electronic tax bureau, and select tax declaration and payment;

2. Select comprehensive declaration, and click consolidated tax declaration of property and behavior tax;

3, select the property tax, click on the tax collection;

4. Open the tax source collection table, enter the basic information of real estate, and click Save;

5, the system pop-up message, click OK;

6. Enter the taxable information of the house and click Save;

7. The system generates a property tax declaration form to verify the declaration information;

8, after verification, click on the declaration, the operation is complete.

After processing the real estate registration information, click "Submit Real Estate Information" to submit the completed registered real estate information, and jump to the property tax declaration form filling page.

The property tax declaration form is automatically generated according to the registered property tax source information, including the property tax payable for self-occupied property and the property tax payable for self-rented property.

Taxpayers who declare online can only modify the part of their own property and leased property, and can temporarily not modify the leased or subletted property.

Formula for calculating property tax:

1 ad valorem levy

Ad valorem levy is the residual value levy after deducting a certain proportion from the original value of the property, and its formula is: taxable amount = original value of taxable property times (1- deduction ratio) times annual tax rate1.2%;

2, from the rent levied

Ad hoc taxation is based on the rental income of real estate, and its formula is: tax payable = rental income multiplied by12%;

3. The formula for calculating the rental income of individual rental housing is: tax payable = real estate rental income multiplied by 4%.

To sum up, the process of declaring property tax is as follows: the taxpayer submits the property tax declaration form, the list of real estate tax sources, the real estate license or the purchase contract invoice to the tax authorities; The tax service department checks the information, and the taxpayer fills in the preferential column; Pay taxes through the electronic tax payment system of the finance and taxation treasury or bank card, and the tax service department will issue tax payment vouchers.

Legal basis:

Article 9 of the Provisional Regulations on Property Tax

Property tax shall be levied by the tax authorities where the property is located.

Article 26

Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collection reports, or they can handle the above-mentioned declaration and submission by mail, data message or other means in accordance with regulations.