1, truthfully fill in the property tax declaration form;

2. Submit the real estate transaction contract, the deed tax payment certificate of the newly purchased house, the valid identity certificate of the purchaser and his family members, the household registration book, certificate and marital status certificate of the purchaser, but no valid identity certificate, household registration book and marital status certificate of the lessee and his family members;

3, receive the "original housing information query application form", to the housing information department to query the original housing situation, and will obtain the original housing written query results sent to the competent tax authorities;

4. The competent tax authorities shall, within 10 working days after receiving the written inquiry results of the original housing provided by the purchaser, issue the Confirmation Notice of Shanghai Individual Housing Property Tax to the purchaser according to the verification results;

5. In addition, taxpayers should report and pay taxes to the competent tax authorities before 65438+February 3 1 every year, and pay off the tax payable in that year.

Legal basis: Article 3 of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC).

The property tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate.

If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.