2. Taxation on real estate leasing: Generally speaking, it is the case of real estate leasing. If the property tax is levied, it is to deduct 10% to 30% from the property value to levy the property tax.
3. Calculation of property tax payment: if the original value of the house is calculated, it is generally the property tax payment fee. After deducting 10% or 30% from the original output value of the house, it will be levied according to the ratio of 1.2%. If it is calculated by housing rent, then the fee payable for property tax is housing rent income, which is levied according to the proportion standard of 12%.
Object of property tax collection
Property tax is levied on real estate. The so-called real estate refers to a place where people can produce, study, work, entertain, live or store materials with a roof and enclosure structure that can shelter from the wind and rain. But fences, greenhouses, water towers, chimneys, outdoor swimming pools and other buildings independent of houses are not real estate. But the indoor swimming pool belongs to real estate.
Because the commercial housing developed by real estate development enterprises is the product of real estate development enterprises before sale, the commercial housing built by real estate development enterprises before sale is not subject to property tax; However, property tax should be levied on commercial houses that have been used or leased or lent by real estate development enterprises before sale.
Units and individuals with the obligation to pay property tax. Property tax is paid by the property owner. Property owned by the whole people shall be paid by the management unit. Property rights are paid by the mortgagee. If the property owner or mortgagee is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user. Therefore, the above-mentioned property owners, business management units, mortgagees, property custodians or users are collectively referred to as taxpayers of property tax.
1. If the property right belongs to the state, it shall be paid by the business management unit; If the property rights are owned by collectives and individuals, the collective units and individuals shall pay taxes;
2. If property rights are issued, the mortgagee shall pay taxes;
3. If the property owner or mortgagee is not in the location of the house, the property custodian or user shall pay taxes;
4. If the property right is not determined and the rent dispute is not resolved, the property custodian or user shall also pay taxes;
5. The problem of using other properties without rent. Taxpayers and individuals use the property of real estate management departments, tax-free units and rent-free taxpayers, and the users pay the property tax on their behalf;
6. If the property right belongs to the collective, it shall be paid by the actual user.
Property tax is not levied on properties owned by foreign-invested enterprises and foreign enterprises, foreign individuals, overseas Chinese and compatriots from Hong Kong, Macao and Taiwan.