Company property tax collection related
First of all, get a general understanding of the basic matters of property tax collection:
Object of collection: the object of property tax collection is real estate, that is, property expressed in the form of houses. Buildings independent of houses, such as walls, chimneys, water towers, outdoor swimming pools, etc. , are not real estate.
The scope of property tax collection is the real estate of cities, counties, towns and industrial and mining areas.
The cities mentioned here refer to cities approved by the State Council, including urban areas and suburbs, excluding rural areas; County refers to the town where the county people's government is located; An established town refers to an established town that is difficult to set up with the approval of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government; Industrial and mining area refers to the location of large and medium-sized industrial and mining enterprises with relatively developed industry and commerce and relatively concentrated population, which meet the standards of established towns stipulated by the State Council, but have not yet established established established towns. The specific tax payment scope of cities, counties, towns and industrial and mining areas shall be delineated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Taxpayer: According to the regulations, the taxpayer of property tax is the property owner. Property rights belong to the whole people, paid by the management unit; If property rights are issued, the mortgagee shall pay; 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.
The above-mentioned property owners, business management units, mortgagees, property custodians or users are all taxpayers of property tax.
If an industrial enterprise owns a property (that is, the owner of the property), it is naturally the taxpayer of the property tax. The real estate used by industrial enterprises is state-owned (that is, owned by the whole people) and should also pay property tax, so it is the taxpayer of property tax.
How to collect enterprise property tax?
1、? Ad valorem calculation: residual value of property = original value of property × [1-( 10% ~ 30%)]
The original value of real estate refers to the original price of the house recorded by the taxpayer in the "fixed assets" of the account book according to the accounting system.
2、? From rent calculation: from rent calculation is based on the rental income of real estate, and its formula is: tax payable = rental income × 12%.
Time of tax obligation: if the original property is used for production and operation, the property tax shall be paid from the month of production and operation. The rest will be paid from next month.
3. Tax rate: if calculated according to the residual value of the property, the annual tax rate is1.2%; If calculated according to the rental income of real estate rental, the tax rate is 12%. However, the property tax can be temporarily reduced at the rate of 4% for residential houses rented by individuals at market prices.
The collection time of company property tax
If new houses are used for production and operation, property tax shall be paid from the date of completion. Entrust a construction enterprise to build a house, and pay the property tax from the month after the acceptance formalities. The company began to pay property tax from the first month when the original property was used for production and operation. For houses used, rented or lent, property tax should be paid from the beginning of the month.
The above is the answer to the question of corporate real estate tax collection, which is relatively simple and easy to understand. They can help you quickly know how and when to collect the company's real estate tax. These are some basic problems you will encounter when collecting real estate tax. If you want to prepare for starting a company, these contents may not solve your doubts. You can go to the tax department to find out or consult relevant people, and they can answer your questions. There are indeed many things to pay attention to in taxation, especially the first contact, which may be confusing.
The above is about how to collect company property tax, I hope it will help everyone!
Tubatu Online provides you with "every decoration quotation, 1-4 local decoration companies, 3 sets of decoration design schemes" and the decoration pit avoidance strategy for free! Click this link:/Zhu Ye /zxbj-cszy.php? to8to _ from = SEO _ zhidao _ m _ jiare & amp； Wb, you can get it for free ~