Although many people are more concerned about real estate, they may not know much about the original value of real estate. After all, this is a professional term. People don't know much about professional terms, so we need to know how to calculate the original value of a property and what it includes. This will be of great help to the price of real estate and the selection of real estate.
How to calculate the original value of the property
According to the "Provisional Regulations of the People's Republic of China on Real Estate Tax", the real estate tax is deducted from the original value of the property by 10% to 30% at a time The remaining value is calculated and paid. The tax rate of real estate tax, calculated and paid based on the residual value of the real estate, is 1.2%; and the current real estate tax policy proposes the original value of the taxable real estate. The details are:
1. For properties used for industrial purposes, 50-60% of the original price of the house will be used as the original value of the taxable property;
2. For properties used for commercial and other purposes, the original price of the house will be used 70-80% of the original value of the taxable property.
What does the original value of the property include?
The original value of the property should include the deed tax and the stamp duty paid on the pre-sale contract. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Questions Concerning Real Estate Tax and Township Land Use Tax" (Caishui [2008] No. 152), the first article is that for properties that are taxed based on the original value of the property, regardless of whether it is recorded in the accounting In the fixed assets account of the account book, real estate tax should be calculated and paid based on the original price of the house. The original price of the house should be calculated according to the relevant national accounting system rules.
The fixed assets purchased in Item 1 of Article 27, Paragraph 1 of the "Company Accounting System" that can be used without going through the construction process shall be subject to the actual payment of the purchase price, packaging fees and transportation fees. , installation cost, relevant taxes paid, etc., as the recorded value. According to this rule: the stamp duty paid on the deed tax and pre-sale contract shall be the relevant taxes paid during the purchase and shall be regarded as the original value of the property.
1. Self-built houses
It is necessary to provide the cumulative total of the original land application, house building application and other fees and taxes, the construction company's construction, construction materials and decoration, etc.;
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2. Purchased commercial houses
The cumulative total of houses sold by the original development company, deeds, tax receipts, decorations, etc.;
3. Purchased second-hand houses
< p>The cumulative total of the original owner's confirmed payment of business tax, confirmed payment of personal tax, deed tax receipt, decoration, etc.;4. Auctioned house
Original auction receipt, tax payment The cumulative total of bills, decorations, etc.;
5. Houses that have changed names due to property ownership
For example, houses whose names have been changed due to divorce are classified according to their origins before the change.
Through the above introduction to how to calculate the original value of a property and what the original value of a property includes, people should already know it. Calculating the original value of a property is actually not difficult. Generally That is to say, you will know the results by performing calculations according to the corresponding formulas. In addition, once people understand the original value of real estate, it will definitely be helpful to them when buying a house.