The Decision of Chongqing Municipal People's Government on Amending the Interim Measures of Chongqing Municipality for Carrying out the Pilot Project of Expropriating Some Individual Houses in real estate tax reform and the Detailed Rules for the Implementation of Chongqing's Property Tax Collection and Management, which was adopted at the1713155th executive meeting of the Municipal People's Government, is hereby promulgated, since 20 17 65438.

Chongqing property 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%.

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.

Once single-family commercial housing and high-grade housing are included in the taxable scope, if there are no new regulations, regardless of whether the property rights have changed, they are taxable objects, and their taxable transaction prices and applicable tax rates will not change.

Taxable housing belonging to the provisions of these measures is used for rental, and property tax is levied according to the provisions of these measures, and property tax is not levied according to rental income.

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 building area? Unit price of building area transaction? 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.