First, the property tax collection standards.
1, in the case of ad valorem or ad valorem, the tax basis for ad valorem is the residual value after deducting 10% to 30% from the original value of the property; If the rent is levied (that is, the real estate is rented), the rental income of the real estate shall be the tax basis. The specific reduction range of ad valorem 10% to 30% shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government. 2. The property tax rate adopts the proportional tax rate: according to Caishui [2008] No.24 Document "Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Tax Policies for Economically Affordable Housing and Housing Leasing": for individuals renting housing, the property tax is levied at the rate of 4% regardless of use; For enterprises, institutions, social organizations and other organizations to rent housing to individuals at market prices, the property tax will be levied at a reduced rate of 4%.
Second, how many suites should pay property tax?
1, the first suite is subject to property tax. Property tax is a kind of property tax levied on property owners based on the taxable residual value or rental income of houses. Collection of property tax in cities, counties, towns and industrial and mining areas. 2. Individual-owned single-family villas are subject to property tax: the incremental stock is collected, and the identification standard is: an independent, single-family house built on state-owned land according to law without walls and connections with adjacent houses. Some professors and cadres live in single-family villas provided by the unit. Because they only have the right to use and no property rights, they do not need to pay taxes. 3. Property tax is levied on newly purchased high-grade housing by individuals: High-grade housing refers to housing where the transaction unit price of construction area has reached more than 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 last two years. The second house newly purchased by individuals without household registration, enterprise or job, whether high-grade or low-grade, has to be taxed.