Shanghai levies property tax! It has been implemented!

Since 202 1 issued the latest property tax notice,

Recently, the personal housing property tax was officially levied.

Or it will indicate that the day of unified property tax collection in the country is getting closer and closer.

It is reported that in 20021year, the demarcation line of Shanghai property tax rate was raised to 73,482 yuan, and the applicable tax rate for purchased houses was 4‰, and the applicable tax rate for purchased houses was 6‰.

Many people think that although the real estate tax policy is only launched as a preliminary pilot in Chongqing and Shanghai, it is only a matter of time before the policy is promoted nationwide.

Interpretation in the industry: How far is the property tax from us?

In fact, as early as 20 1 1, Shanghai promulgated the "Interim Measures for Shanghai to Carry out the Pilot Project of Collecting Property Tax on Some Individual Houses" (Hu Fufa [2011] No.3), and the notice issued this time is mainly a continuation of the previous policy, and the content has not changed substantially.

At the same time, the Shanghai Taxation Bureau also published the interpretation materials of the Notice in official website, clearly pointing out that the Notice was issued mainly because the original policy needed to be extended due to the change of the names of some institutions and regions, so it was reissued. The content of the notice is consistent with the original document and has not changed. The release of the Notice has attracted such high attention, largely because some real estate agencies took the opportunity to spread panic and encouraged investors to buy houses quickly.

Bobby Chen, executive director of China Real Estate Data Research Institute, also said that the personal housing property tax in Shanghai and Chongqing is not a real real estate tax. Because of the lack of relevant legal support and authorization, the policy issued this time is still consistent with the policy of 20 1 1. It is impossible to make a greater breakthrough, but it can only be reiterated.

In fact, since the property tax was piloted 10 years ago, there have been only two pilot cities, Chongqing and Shanghai. The policies of the two places are quite different, and they have not been unified and have not been extended to other cities.

Liu Shangxi, Party Secretary and President of the Chinese Academy of Fiscal Science, once said that real estate tax should be levied with special care, and various factors should be weighed. Property tax involves the housing of every citizen and has a great influence. Collecting real estate tax requires "legislation first". At present, there is no real estate tax in the 202 1 key legislative work plan promulgated by the National People's Congress. Therefore, I am afraid that there is still a long way to go before the real property tax can land.

However, Bobby Chen also revealed that the draft for soliciting opinions on real estate tax led by the Budget Working Committee of the National People's Congress and the Ministry of Finance has been drafted, in which the intensity, scope and reduction area of real estate tax collection are stricter than the existing regulations of the two pilot cities.

Liu Kun, Minister of Finance, published an article in People's Daily at the end of last year, pointing out that during the Tenth Five-Year Plan period, real estate tax legislation and reform will be actively and steadily promoted in accordance with the principle of "legislation first, full authorization and step-by-step implementation". Therefore, whether the real estate tax can land in recent years, the most important thing is to pay attention to whether the real estate tax can enter the legislative process of the National People's Congress during the Tenth Five-Year Plan period. If you enter the legislative process, it is not excluded that the property tax may be officially promulgated within a few years.

1, object of Shanghai property tax collection

1, new housing purchased by non-Shanghai residents;

2. Housing newly purchased by Shanghai residents and belonging to more than two sets (including newly purchased second-hand stock housing and newly built commercial housing).

1 Do I have to pay property tax for the first suite of 200 square meters?

According to the property tax collection policy, property tax is levied on the second and above houses of local households. The first house does not levy property tax, which has nothing to do with the area.

Is it necessary to levy property tax on all second suites?

number

Calculated according to the per capita housing area of the family. The per capita tax-free area of family members is 60 square meters.

3 What is a resident family?

Including both husband and wife and their minor children.

2. Calculation method of real estate tax payable

Property tax payable = taxable area (construction area) of newly purchased housing × unit price of newly purchased housing ×70%× tax rate (the tax rate is tentatively set at 0.6%).

1 When will the property tax be paid?

Pay before 65438+February 3 1 every year.

Late payment will result in a late payment fee, which is 0.5 ‰ of the daily unpaid amount.

When will the property tax be levied after buying a house?

The real estate license is collected in the month following the registration date.

How is the tax rate of 1 calculated?

The tax rates are 0.4% and 0.6%, and the unit price ranges are as follows

Follow the line diagram

Learn about property tax in one second

1, single in Shanghai

2. Married families in Shanghai

3. Foreign household registration

Single in the field: in a state of restricted purchase.

Note: Those who purchase non-price-limited houses such as judicial auction are subject to full property tax, and the exemption conditions are the same as those of foreign families.

Foreign families:

If you hold the Shanghai Residence Permit for three consecutive years or the score reaches 120, you can directly apply for exemption from property tax for this purchase;

If you have not held a residence permit in Shanghai for three consecutive years or your points have not reached 120, you can pay the property tax in full first, and then apply for exemption or refund of the property tax paid during your residence permit in Shanghai after three years or your points have reached 120;

4. Overseas individuals, Hong Kong, Macao and Taiwan residents

Overseas individuals who have completed the Shanghai Residence Permit for three consecutive years and are within the validity period may directly apply for exemption on the day of tax declaration. If it is less than three years, he can pay the property tax first, and then apply for tax refund after three years, or hold a Class B certificate (residence permit for overseas talents) and a green card in China.

Residents of Taiwan Province Province who have held a "residence endorsement" in Shanghai for three consecutive years and are within the validity period, or residents of Taiwan Province Province who have held a tax bill/social security bill/employment permit for three consecutive years, can directly apply for visa exemption. If it is less than three years, you can pay the property tax first, and then apply for exemption or refund of the property tax paid during this period after three years.

Hong Kong and Macao residents who have held Hong Kong and Macao residents' temporary residence permits/tax bills/social security bills/employment certificates for three consecutive years can directly apply for visa exemption. If it is less than three years, you can pay the property tax first, and then apply for exemption or refund of the property tax paid during this period after three years;

(The specific property tax relief is subject to the tax window identification of each district trading center! )

3. Property tax relief policy

4. How to pay the property tax in less than one year?

Taxable amount of this year = taxable amount of this year1February number of taxable months of this year.