(1) City: refers to the urban area of a city approved by the State Council;
(2) County: refers to the county where the people's government is located;
(3) Established town: refers to the town where the people's government of the town is located, which was established with the approval of the people's government of the autonomous region;
(4) Industrial and mining areas: refers to the locations of large and medium-sized industrial and mining enterprises with relatively developed industry and commerce and relatively concentrated population, which meet the standards of towns stipulated by the State Council, but have not yet established towns. The specific collection of industrial and mining areas shall be determined by the tax bureau of the autonomous region or proposed by the people's government of the city or county, and reported to the tax bureau of the autonomous region for approval.
The specific scope of taxation in urban areas, counties, towns and industrial and mining areas shall be determined by the municipal and county people's governments according to local actual conditions. Article 3 The property tax shall be calculated and paid according to the residual value after deducting 30% from the original value of the property.
If there is no basis for the original value of the property, or if there is no basis for the calculation of the original value of the property, the tax authorities shall refer to similar property for verification.
If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax. Article 4 The calculation formula of property tax is as follows:
(1) According to the original value of the property, the annual tax payable = the original value of the property * (1-30%) *1.2%;
(2) If the rental income is the tax basis, the annual tax payable = annual rental income * 12%. Article 5 The following properties are exempt from property tax:
(1) Property occupied by state organs (including organs of all parties), people's organizations and the army;
(two) the property occupied by the unit allocated by the financial department;
(three) religious temples, parks, places of interest for their own use;
(4) Property occupied by enterprises or collective schools, hospitals, sanatoriums, kindergartens and nurseries;
(5) Property for personal use;
(six) identified by the relevant departments, is a dangerous house, damaged and uninhabitable and has stopped using the property;
(seven) approved by the Ministry of Finance, the people's government of the autonomous region or the tax bureau of the autonomous region.
Items (1) to (5) of this article only refer to the non-business premises used by tax-exempt units. Property used or rented by tax-exempt units shall pay property tax according to regulations. Article 6 In addition to the duty-free real estate specified in Article 5 of these Detailed Rules, if taxpayers have real difficulties in paying taxes according to the regulations, they may be granted tax reduction or exemption for a certain period of time as appropriate with the approval of the people's government of the city or county. Article 7 Property tax shall be levied annually and paid in the first half and the second half. The specific tax payment period shall be determined by the municipal and county tax bureaus. Eighth new houses should be built or used from the next month to calculate the tax. Article 9 Changes in taxable property and tax-free property shall be handled in accordance with the following provisions.
(1) If the original tax-free property is converted into taxable property, the tax payment shall be calculated from the month following the conversion;
(2) If the original taxable property is converted into tax-free property, it will be tax-free from the month after the conversion, but the tax paid will not be refunded. Tenth property tax collection and management in accordance with the "Interim Regulations on the administration of tax collection in People's Republic of China (PRC)" and "measures for the implementation of tax collection and management in Guangxi Zhuang Autonomous Region". Eleventh the detailed rules for the implementation of the autonomous region finance department is authorized to be responsible for the interpretation. Article 12 These Detailed Rules shall be implemented as of 1 July, 9871day.