Article 2 All properties located in urban areas (including suburbs, the same below), counties, towns and industrial and mining areas of this Municipality shall pay the property tax of this Municipality in accordance with the provisions of these Detailed Rules. Unless otherwise stipulated by the state and this Municipality.
City, county and town property tax collection scope is the administrative area of the city, county and town.
Article 3 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 property owner or mortgagee 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.
Article 4 The property tax shall be calculated and paid according to the residual value after deducting 30% from the original value of the property. The original value of real estate includes ancillary equipment and supporting facilities that are based on houses and cannot be moved at will. If there is no original value of the property or the original value is obviously unreasonable, it shall be verified by the local tax authorities according to the assessed value of the property. Rental property should be based on the rental income of the property. If the rent is obviously low, the property tax shall be levied according to the amount not lower than the residual value of the property.
Article 5 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%.
Article 6 The following properties shall be exempted from property tax:
(1) Property occupied by state organs, people's organizations and the army;
(two) the property allocated by the state finance department for the unit's own use;
(three) religious temples, parks, places of interest for their own use;
(4) Property owned by individuals for non-business purposes;
(five) other real estate tax-free approved by the Ministry of Finance;
(6) Real estate owned by various schools, nurseries and kindergartens organized by enterprises with the approval of relevant competent departments;
(seven) the housing of the welfare factory organized by the civil affairs department, in which the disabled account for more than 35% of the total number.
Article 7 If a taxpayer has real difficulties in paying taxes, the taxpayer shall apply for periodic reduction or exemption of property tax with the approval of the Municipal Local Taxation Bureau.
Article 8 Property tax shall be collected by the local tax authorities where the real estate is located. Taxpayers shall truthfully declare the location, construction time, original value, use and rental income of real estate to the competent tax authorities. The relevant departments shall support and assist local tax authorities in performing their official duties according to law, and provide tax-related information such as house ownership to local tax authorities when necessary.
Article 9 The annual tax amount of real estate tax shall be paid in two installments. The tax payment period for the first half of the year is April 1-30, and for the second half of the year is June 65438+1October 1-3 1.
Property tax based on rental income can be paid monthly, quarterly and annually. The specific tax payment period shall be determined by the competent tax authorities according to the local actual situation, but the pre-tax amount shall not be paid across years.
Article 10 Property tax shall be levied on taxpayers' self-built houses from the month after completion.
Houses built by taxpayers entrusted by construction enterprises shall be subject to property tax from the month following the acceptance formalities; Taxpayers shall collect property tax on newly-built houses that have been used or leased or lent before going through the acceptance formalities. Houses purchased by taxpayers shall be subject to property tax from the month after delivery.
Eleventh property tax collection and management in accordance with the "People's Republic of China (PRC) tax collection and management law" and its implementation rules, "People's Republic of China (PRC) real estate tax provisional regulations" and these rules.
Twelfth these rules shall be interpreted by the Municipal Local Taxation Bureau.
Chapter II: Chongqing real estate tax collection standards Chongqing real estate tax is divided into two types:
1, ad valorem: calculated and paid according to the residual value after deducting 10%~30% from the original value of the property. Tax rate 1.2%
2. From rent: if the tax is calculated according to the rental income of real estate rental, the tax rate is 12%. However, the property tax can be temporarily reduced at the rate of 4% for residential houses rented by individuals at market prices.
The tax rate of individual housing property tax in Chongqing is: the transaction unit price of single-family commercial housing and high-grade housing construction area is lower than 3 times of the average transaction construction area of newly built commercial housing in the ninth district of the main city in recent two years, and the tax rate is 0.5%; 3 times (including 3 times) to 4 times, and the tax rate is1%; The tax rate for more than 4 times (including 4 times) is1.2%; In Chongqing, individuals who have no household registration, no business and no job buy a second or more ordinary houses, and the tax rate is 0.5%.
The real estate tax rate is determined by the local authorities. How to collect Chongqing real estate tax?
I. Pilot areas
The pilot areas are Yuzhong District, Jiangbei District, Shapingba District, Jiulongpo District, dadukou district, Nan 'an District, Beibei District, Yubei District and Banan District (hereinafter referred to as the nine districts of the main city).
Second, the collection object
(1) The pilot will be implemented step by step. The first batch of houses included in the collection object are:
1. Individual-owned single-family commercial house.
2. Individuals newly purchase high-grade housing. High-grade housing refers to the housing where the transaction unit price of construction area has reached 2 times (including 2 times) of the average transaction construction area of new commercial housing in the nine districts of the main city in the past two years.
3. The second set (including the second set) of ordinary housing newly purchased by individuals without household registration, enterprises and jobs in Chongqing.
Newly purchased housing refers to the housing purchased from the date of implementation of the Interim Measures (including new commercial housing and stock housing). The purchase time of new commercial housing shall be based on the time when the purchase contract is signed and submitted to the real estate transaction and ownership registration center where the house is located, and the purchase time of stock housing shall be based on the time when the ownership of the house is transferred and the change registration formalities are handled.
(2) individual high-grade housing and multiple sets of ordinary housing that are not included in the scope of taxation shall be included in the scope of taxation in due course. Learn more about real estate on SouFun.
Third, taxpayers.
Taxpayers are the owners of taxable housing property rights. If the property owner is a minor, his legal guardian shall pay taxes. Where property rights are issued, the mortgagee shall pay taxes. If the owner, guardian 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, the custodian or user shall pay taxes.
The property right of taxable houses is owned by * * * people, and * * people should take the initiative to obtain the consent of taxpayers. If the consent is not obtained, the tax authorities will designate taxpayers.
Fourth, the tax basis.
The taxable value of taxable housing is the transaction price of real estate. When the conditions are ripe, the real estate appraisal value will be used as the tax basis.
Verb (abbreviation for verb) tax rate
(a) the transaction unit price of single-family commercial housing and high-grade housing construction area is lower than 3 times of the average transaction construction area of newly-built commercial housing in the nine districts of the main city in recent two years, and the tax rate is 0.5%; 3 times (including 3 times) to 4 times, and the tax rate is1%; The tax rate for more than four times is 1.2%.
(2) Individuals who have no household registration, no enterprise or no job in Chongqing purchase a second set (including the second set) or above of ordinary housing, and the tax rate is 0.5%.
Calculation of tax payable of intransitive verbs
(1) Calculation of taxable amount of individual housing property tax.
Taxable amount = taxable construction area × transaction unit price of construction area × tax rate
Taxable building area refers to the area of taxpayer's taxable housing after deducting tax-free area.
(2) Calculation of tax-free zone.
The tax-free area deduction is based on the family, and a family can only deduct the tax-free area for a taxable house.
The tax-free area of single-family commercial houses owned by taxpayers before the implementation of these measures is 180 square meters; Newly purchased single-family commercial housing and high-grade housing, duty-free area 100 square meter. If the taxpayer's family owns multiple sets of newly purchased taxable housing, the tax-free area shall be deducted from the first purchased taxable housing in chronological order.
Tax-free area is not deducted for individual taxable housing without household registration, enterprise and job in Chongqing at the same time.
Seven, tax relief and deferred tax payment
(a) for farmers to build their own houses on the homestead, the property tax is temporarily exempted.
(2) Ordinary taxable housing owned by individuals who have no household registration, no enterprise or no job in Chongqing at the same time. Taxpayers who have any conditions of household registration, enterprise or work in Chongqing shall be exempted from tax from that year. If they have paid the tax, they will be refunded the tax they paid that year.
(3) If it is really difficult for taxpayers to pay taxes due to force majeure factors such as natural disasters, they may apply to the local tax authorities for tax reduction or exemption and delay in paying taxes. Learn more about real estate on SouFun.
Eight, the collection and management
(1) The obligation to pay personal housing property tax occurs in the month following the acquisition of housing. Taxes shall be levied on an annual basis, and the tax payable shall be calculated on a monthly basis if it is less than one year.
(2) Property tax on individual housing shall be collected by the local tax authorities where taxable housing is located.
(3) Taxpayers shall truthfully declare and pay taxes and provide relevant information as required.
(four) individual housing property tax collection and management, in accordance with the provisions of the "People's Republic of China (PRC) tax collection and management law".
Nine. Use of income
Personal housing property tax revenue is used for the construction and maintenance of public rental housing.
X. Support measures
(a) in the last two years, the average construction area of new commercial housing transactions in the nine districts of the main city was calculated and determined according to the annual average price issued by the government functional departments.
(2) The relevant departments should cooperate with the tax authorities to apply the real estate appraisal technology, establish a stock house transaction price comparison system, and evaluate all kinds of stock individual houses as tax reference value. If the transaction price of the stock house is obviously low without justifiable reasons, the tax shall be calculated according to the reference value. Learn more about real estate on SouFun.
(3) Departments in charge of finance, taxation, land and housing management, household registration, industry and commerce, civil affairs, human resources and social security should set up real estate information platforms and pay close attention to the construction of personal housing information systems.
(four) the relevant administrative departments should actively cooperate with the tax authorities to establish a personal housing property tax collection and management mechanism. Individuals who transfer taxable housing cannot provide proof of tax payment shall not go through the relevant formalities such as property right transfer.
(5) If the taxpayer fails to pay or underpays the tax payable within the prescribed time limit, the local tax authorities shall order it to pay within the prescribed time limit; If it fails to pay within the time limit, the local tax authorities may notify the taxpayer's bank or other financial institution in writing to withhold tax, late payment fee and fine from its deposit.
(six) after the announcement, if the tax arrears are still not paid, the individual housing property tax owed by the taxpayer will be included in the personal credit information system management.
Chapter III: What is the standard of Chongqing real estate tax collection? According to the Notice of the Office of Chongqing Local Taxation Bureau on Deducting Personal Housing Property Tax from Residential Decoration Products, in order to ensure the smooth development of property tax collection, Chongqing has adjusted the standard of property tax collection.
Among them, if the newly purchased commercial house belongs to the finished house, 20% of the decoration fee will be deducted according to the transaction unit price of the construction area, and then whether it belongs to taxable housing will be confirmed. If it meets the requirements, it will be taxed at the deducted price. The notice stipulates that the new houses purchased in June 65438+ 10/year 1 0 can be implemented with reference to this provision.
The specific contents of the notice are as follows:
"Suggestions on Improving the Pilot Policy of Personal Housing Property Tax" has been approved by the municipal government. In order to ensure the smooth development of personal housing property tax collection, the relevant matters concerning the deduction of decoration expenses of finished houses are hereby notified as follows:
A, finished residential decoration fee deduction standard
If the newly purchased commercial housing belongs to finished housing, it shall be confirmed whether it belongs to taxable housing after deducting 20% decoration fee according to the transaction unit price of the construction area. Taxable housing, according to the transaction price after deducting the decoration fee as the tax basis. These Provisions shall be implemented as of June+10/October +0, 65438.
The second is to thoroughly clean up the completed residential buildings.
The collection unit should comprehensively clean up the finished houses that have been included in the taxable scope in previous years and added this year, and then determine the taxable transaction unit price and applicable tax rate after deducting the decoration fee according to the transaction unit price of the construction area, and make detailed cleaning and statistics on the situation that the finished houses have not reached the taxable standard, the tax rate has been lowered and the tax rate has remained unchanged.
First, the finished houses that have been included in taxable housing according to the original regulations in previous years have been reconfirmed according to the new regulations. If it is not taxable housing, the tax paid in the previous year will not be refunded; Taxable housing will be taxed according to the new regulations from this year. Second, for the newly-added finished residential buildings this year, the taxable standard will be confirmed according to the new regulations, and those that fail to meet the taxable standard will not be included in the tax target.
Third, strengthen information transmission and communication.
For finished houses that are not included in the management of tax objects, all tax collection units shall timely transmit the details to the local land and housing management departments, and do a good job in the transmission and communication of information and data. At the same time, on June 5438+00 and June 5438+05, the "Personal Housing Property Tax Finished Residential Cleanup Form" was submitted to the Real Estate and Behavior Tax Office of the Municipal Bureau. ;