(2) Mobile terminal: You can pay taxes online through the "Application on Demand" app (including the "Application on Demand" Alipay applet), and there are four ways to enter the service.
Click the "Personal Property Tax Payment" icon on the homepage; Search for "individual housing property tax payment"; "Service channel-service hall-by department-Municipal Taxation Bureau-individual housing property tax payment"; Home page "Selected Theme-Life Service-Personal Housing Property Tax Payment" (only "Apps").
Article 4 If the property tax rate is calculated and paid according to the residual value of the property, the tax rate is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%.
Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax.
Article 2 The property tax shall be paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights are paid by the mortgagee. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user. The property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).
Article 3 Property tax shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.