How to collect property tax in Tokyo, Japan
First, the property tax collection time:
1. Personal housing property tax payment: if the original property is used for production and operation, the property tax will be paid from the month of production and operation; Self-built houses, starting from the following month; Houses built by taxpayers entrusted by construction enterprises shall start from the month following the acceptance formalities; The purchase of commercial housing, calculated from the next month after the delivery of housing; When purchasing a stock house, the property tax will be paid after the transfer of the ownership of the house, the change of registration procedures and the certificate of ownership of the house issued by the real estate ownership registration authority.
2. Property tax payment of the leased house: the leased or lent house starts from the second month of delivery of the leased or lent house; Real estate development enterprises that use, lease or lend self-built commercial houses shall pay property tax from the month after the use or delivery of the houses.
Two. Basis for levying property tax:
There are two main tax bases of property tax: ad valorem and rent.
Let's take a closer look at these two different ways of taxation:
1. Ad valorem levy-tax is calculated and paid according to the residual value of the property after deducting 10% ~ 30% from its original value. The proportion deducted here has regional characteristics, and the local government of the property is deducted to varying degrees according to local conditions. Supplement: Original value of real estate: including all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are generally not separately valued. Mainly: heating, sanitation, ventilation, etc. Taxpayers who rebuild or expand the original houses should increase the original value of the houses accordingly.
2. From the rent-according to the real estate rental income, the real estate rental income is the tax basis. Note: If the property is leased, the property tax will be levied on the basis of the rental income of the property; Investment in joint venture real estate needs to be treated differently; * * * risk, according to the residual value of the property as the basis for property tax collection; If a fixed income is collected, the rental income of the rented house shall be used as the basis for the collection of property tax. The basis of property tax collection for financial leasing houses is based on the residual value of the property, and the basis of property tax collection during the lease period is determined by the local tax authorities according to the actual situation.
III. Property tax rate:
1. If the property is expropriated according to the residual value, the annual tax rate is 1.2%.
2. If the real estate is leased, the tax rate is 12%.
For individuals renting houses for living at market prices, the property tax can be temporarily reduced by 4%.
Four. Calculation of property tax collection: ad valorem property tax: tax payable = original value of taxable property ×( 1- deduction ratio )× annual tax rate 1.2% property tax from rent: tax payable = rental income × 12% personal rental housing property tax: tax payable = rental income ×4%.
Verb (abbreviation of verb) Property tax collection period: Property tax shall be calculated on an annual basis and collected by stages, and the specific tax payment period shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
6. Location of real estate tax collection: The location of real estate tax collection is in real estate. If the real estate is no longer unified, it must be paid by the local real estate tax authorities according to the location of the real estate.
Seven. Property tax declaration: Taxpayers should make timely tax declaration and truthfully fill in the property tax declaration form in accordance with the relevant provisions of the Regulations.
VIII. Method of property tax collection: At present, China's property tax collection mainly adopts the method of property tax collection according to local conditions: the individual housing property tax pilot implements the differential proportional tax rate. Property tax collection period Property tax collection period can be consulted with the local housing management department or tax department in combination with the housing situation. What is the collection time of real estate tax? According to Article 7 of the Provisional Regulations on Property Tax, the property tax shall be levied annually and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Therefore, the tax collection time in different cities is not consistent. The latest adjustment and calculation method of property tax collection With the collection of property tax in major cities, how to collect personal property tax has become a hot issue of concern and discussion.
Then, how to collect and calculate personal property tax?
First of all, we must have a certain understanding of how to collect personal property:
1. Personal property tax for personal use by state organs, people's organizations and the military is exempt from personal property tax. However, the leased property of the above-mentioned tax-exempt units does not fall within the scope of tax exemption.
2. The real estate allocated by the national financial department to the unit for personal use shall be exempted from personal property tax. However, schools' factories, shops and guest houses have to pay taxes according to regulations.
3. Religious temples, parks and places of interest are exempt from personal property tax. But commercial real estate is inevitable.
4. Non-operating properties owned by individuals are exempt from personal property tax. However, the business premises or leased property owned by individuals shall be taxed according to regulations.
5. The real estate occupied by the branches of the head office of the People's Bank of China exercising state administrative functions shall be exempted from personal property tax.
6. From the date of 200 1, 1, 1, personal property tax will be temporarily reduced at the rate of 4%.