The property tax was paid by the landlord. Property tax is levied on houses, based on the taxable residual value or rental income of houses, and is levied on property owners. According to the operation and use of the house, the taxation method is stipulated. For self-use, it is levied according to the taxable residual value of the house, and for rental, it is taxed according to the rental income.
Property tax: enterprises in urban-rural fringe, large industrial and mining areas, various development zones and parks, bustling commercial areas and other areas; Large-scale manufacturing enterprises, large-scale warehousing enterprises, enterprises operating by underground buildings, large-scale shopping malls, markets and office buildings with a large number of properties and high original value;
Key properties, such as newly built properties that have not been settled but have been put into use, properties that have been recently rebuilt and expanded to increase the original value of the property, properties that have not been rented, properties without property certificates, and properties that have not been filed.
Urban land use tax: urban-rural fringe, large industrial and mining areas, various development zones and parks; Large-scale enterprises; Real estate development enterprises; Enterprises that use collective land for production and operation;
Enterprises with unclear tax basis; Enterprises that have applied for land use certificates, but the actual area obviously exceeds the area recorded in the land use certificates.
Expand data to recover property tax and urban land use tax, and impose penalties according to regulations; Taxpayers who fail to pay deed tax, farmland occupation tax and other taxes when acquiring real estate and land shall be recovered and punished together.
According to the document Caishui [2005] 18 1, whether the self-occupied underground buildings and the underground buildings connected with the above-ground houses are included in the original value of the property according to the regulations, and whether the property tax is levied;
According to the document Guo Shui Fa [2005] 173, whether the ancillary equipment and supporting facilities of the house are included in the original value of the house as required; According to the document Caishui [2009] 128, whether the underground construction land built separately is subject to urban land use tax as required;
According to the document Caishui [20 10] 12 1, whether the original value of the land is included in the original value of the property and the property tax is levied; Whether the developed (including developed and undeveloped) land owned by real estate enterprises needs to declare and pay urban land use tax;
Whether the developed commercial housing has been used, rented or lent before sale is required to declare and pay property tax; By comparing the construction cost of real estate with the same structure in the same period, check whether the original value of real estate declared by enterprises is obviously low; Whether the rental price provided by the taxpayer meets the fair market price.
Office of Changzhou Municipal People's Government-Investigation on Tax Sources of Property Tax and Urban Land Use Tax in Jiangsu Province
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