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How to levy property tax on self-built houses
The so-called property tax refers to a kind of property tax levied on the property owner according to the taxable residual value of the house or as the tax basis. The collection of property tax has the following characteristics: (1) Property tax belongs to the special property tax of property tax, and its tax object can only be houses; (2) The collection scope is limited to the operating houses in cities, counties, towns and industrial and mining areas; (3) The taxation method shall be stipulated according to the different ways of operating and using houses. For the houses for self-use, the tax shall be levied according to the residual value of the real estate tax, and for the houses that are rented or built, the tax shall be levied. Article 1 of China stipulates: "Property tax is levied in cities, counties, towns and industrial and mining areas." The State Administration of Taxation further clarified in the Interpretation and Interim Provisions on Some Specific Issues of Property Tax that "the scope of taxation in cities is urban areas, suburbs and counties under the jurisdiction of cities, excluding rural areas; The taxation scope of established towns is the seat of the town people's government, excluding the administrative villages under its jurisdiction. " 1999 "Notice on Adjusting the Provisions for Solving the Specific Taxation Scope of Property Tax and Land Use Tax" once again clarified: "Land for agriculture, forestry, animal husbandry and fishery, houses and land where farmers live are not subject to property tax and land use tax." Therefore, self-built houses belong to rural houses, which are not within the scope of taxation. Farmers do not have to pay property tax for this, and the tax authorities levy rural property tax without authorization in violation of laws and regulations. The first paragraph of Article 88 of our country stipulates: "When a taxpayer, withholding agent and the tax authorities have a tax dispute, they must first pay or pay a late fee or provide a corresponding guarantee according to the tax decision of the tax authorities, and then they can do so according to law; If you are dissatisfied with the administrative reconsideration decision, you can bring a lawsuit to the people's court according to law. " Therefore, after receiving the tax payment decision, you must first pay the tax or provide the corresponding guarantee, and then apply to the tax authority at the next higher level for reconsideration. If you are dissatisfied with the administrative reconsideration, you can also bring a lawsuit to the people's court according to law. For the unauthorized collection of property tax by the tax department, the higher tax authorities may order it to cancel the decision made without authorization, refund the tax that should not be collected, and may also investigate the administrative responsibility of the directly responsible person in charge and other responsible personnel.

It seems reasonable for the urban construction to say that the house will be demolished and made into a video, so that it can be used to sue him. Is it also regulated to renovate houses in rural areas?

The countryside does not belong to the management scope of urban construction at all ~ ~ ~ How can he come to you? The renovated houses in the countryside belong to the management scope of the village and the town.

There is urban construction in the town.

If your house is in the town, it belongs to them ~ ~ ~ But there is no such policy for collecting money ~ ~ It may be the local soil policy ~ ~ Now this society ~ ~ ~