The real estate license is the proof of property right, and the deed certificate is equivalent to the contract.
The area on the deed is the planned area when building a house at that time. It is inevitable that there will be some errors when building. When conducting field survey, the area may be somewhat different. This has no great influence.
For houses for business use, the taxable residual value of the property shall be used as the tax basis.
The so-called taxable residual value refers to the balance after deducting the loss value of 10% to 30% from the original value of the property in accordance with the tax law. Among them:
(1) The original value of real estate refers to the original price of the house recorded by the taxpayer in the "fixed assets" account book according to the accounting system. Therefore, where the original price of the house is recorded in the account books according to the accounting system, the property tax should be levied on the residual value of the house after deducting a certain percentage from the original price of the house according to the regulations; If the original price of the house is not recorded, the original value of the house shall be determined according to the above principles and referring to similar houses, and the property tax shall be levied according to the regulations.
(2) The original value of the property should include all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are generally not separately calculated. Mainly: heating, sanitation, ventilation, lighting, gas and other equipment; All kinds of pipelines, such as steam, compressed air, oil, water supply and drainage pipelines and power, telecommunications and cable conductors; Elevator, elevator, aisle, balcony, etc. Water pipes, sewers, heating pipes, gas pipes, etc. belonging to the ancillary equipment of the house should be calculated from the nearest visiting well or tee pipe; The electric light network and lighting line shall be calculated from the connecting pipe of the incoming box.
In order to maintain and increase the use function of the house or make the house meet the design requirements, all ancillary equipment and supporting facilities that cannot be moved at will, such as water supply and drainage, heating, fire fighting, central air conditioning, electrical and intelligent building equipment, etc., should be counted as the original value of the house and the property tax should be levied regardless of whether they are accounted for separately in accounting.
(3) If the taxpayer reconstructs or expands the original house, the original value of the house should be increased accordingly.
(4) For the replacement of ancillary equipment and supporting facilities, the value of the original corresponding equipment and facilities can be deducted when the value is included in the original value of the property; Spare parts that are easily damaged and need to be replaced frequently in ancillary equipment and supporting facilities will not be counted as the original value of the property after updating, and the original value of the original spare parts will not be deducted.
(5) Since 2006 1 month 1 day, all underground buildings with housing functions within the scope of property tax collection, including underground buildings connected with above-ground houses, buildings completely built below the ground, underground civil air defense facilities, etc., shall be subject to property tax in accordance with relevant regulations.
For underground buildings connected with above-ground houses, such as the basement of houses, underground parking lots, underground parts of shopping malls, etc., the underground parts and above-ground houses should be regarded as a whole, and the property tax should be calculated and levied according to the relevant provisions of above-ground houses.
(6) When determining the taxable residual value, the specific deduction ratio of the original value of the real estate shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the deduction range stipulated in the tax law. This regulation is not only conducive to determining the residual tax value according to local conditions, but also conducive to balancing the tax burden, simplifying calculation procedures and improving the efficiency of tax collection and management.
If the taxpayer fails to record the original value according to the provisions of the accounting system, the original value of the property should be adjusted according to the provisions when collecting the property tax; If the original value of the property is obviously unreasonable, it should be re-evaluated; If there is no original value of the property, it shall be verified by the tax authorities where the house is located with reference to the value of similar houses. After the original value is determined, the residual value of the property is calculated and determined according to the local applicable deduction ratio. The deduction ratio must be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Legal basis:
Deed Tax Law of the People's Republic of China
Article 4 _
Tax basis for deed tax:
(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the money to be delivered and the price corresponding to the physical objects and other economic benefits;
(two) land use rights swap, housing swap, the difference between the exchanged land use rights and housing prices;
(3) The land use right gift, house gift and other transfer of land and house ownership without price are the prices legally approved by the tax authorities with reference to the market price of land use right sale and house sale.
If the difference between the transaction price and the swap price declared by the taxpayer is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of the People's Republic of China on Tax Collection and Administration.