Confirmation of original tax amount
Original value of house
(1) The original value of real estate refers to the original value of real estate recorded by taxpayers in the fixed assets account according to the accounting system (without deducting depreciation).
(2) The original value of real estate should include all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are generally not separately calculated (such as heating, sanitation, ventilation, lighting, gas and other equipment); Various pipelines; Elevator, elevator, aisle, balcony, etc. ).
(3) All ancillary equipment and supporting facilities that cannot be moved at will, such as water supply and drainage, heating, fire fighting, central air conditioning, electrical and intelligent building equipment, etc. , should be counted as the original value of the property, regardless of whether it is accounted for separately in accounting, property tax should be levied.
(4) If the taxpayer rebuilds or expands the original house, the original value of the house should be "increased accordingly". When the replacement of ancillary equipment and supporting facilities of a house is included in the original value of the house, the value of the original corresponding equipment and facilities can be deducted; Spare parts that are easily damaged and frequently replaced in ancillary equipment and supporting facilities are not included in the original value of the property after updating.
Calculation of real estate original taxable value
Document Caishui [20 10] 12 1 stipulates: "If the plot ratio (note: the plot ratio refers to the ratio of the total construction area to the land area) is low, the land area shall be calculated according to twice the construction area of the property, and the land price included in the original value of the property shall be determined accordingly." "Jiangsu Provincial Department of Finance Jiangsu Provincial Local Taxation Bureau forwarded
The circular (Su Caishui [2011] No.3) further clarifies: "If the plot ratio is lower than the plot ratio, the land price included in the original value of the property shall be calculated according to the following formula: the land price included in the original value of the property = taxable property construction area ×2× land unit price. If the land use right is obtained by land transfer, the land price included in the original value of the property is zero. "
According to the above regulations, the land price included in the original taxable value of the property should be determined in the following two situations: First, if the floor area ratio is greater than or equal to the original taxable value of the property, the land price should be fully shared and included in the original taxable value of the property; Second, if the plot ratio of the parcel is lower than that of the real estate, the construction area and land price shall be calculated according to 2 times of the real estate construction area, and apportioned to the original taxable value of the real estate.
Example 1: The total land area of Company A is 10000 square meters, and the land use right price paid and the expenses incurred in land development (excluding the expenses incurred in land leveling and other activities, the same below) total 6 million yuan, and the total housing construction area at the end of 20 1000 is 1000 square meters. (Assuming that other influencing factors are not considered, the same below. )
Floor area ratio = 1000÷ 10000= land unit price =600÷ 10000= ten thousand yuan/square meter)
Land price included in the original value of real estate tax = 1000×2× 10000 yuan)
When Company A declares to pay the property tax, the land price included in the original value of the property tax should be 6,543,800 yuan+0.2 million yuan.
Example 2: The total land area of Company B is 65,438+00,000 square meters, the total price paid for obtaining the land use right and the expenses incurred in developing the land are 6 million yuan, and the total construction area at the end of 2065,438+00 is 6,000 square meters.
Floor area ratio =6000÷ 10000= As the floor area ratio is greater than, when Company B declares to pay the property tax, the land price of 6 million yuan should be fully included in the original taxable value of the property.
All of the above are about how to confirm the original value of real estate tax. The original value of real estate refers to the original price of the house recorded by the taxpayer in the fixed assets account according to accounting regulations. If the taxpayer fails to record the property tax according to the accounting system, the original value of the property should be adjusted according to the regulations when collecting the property tax. If the original value of the property is obviously unreasonable, it should be re-evaluated.