Property tax source information collection form is a kind of report submitted by taxpayers to the tax authorities, which needs to fill in all kinds of information about the property such as the nature, area and location of the house. Pay attention to the accuracy and completeness when filling in the form, and be sure to conform to the actual situation, otherwise it will affect the subsequent tax payment and tax treatment.
According to Article 3 of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC), the property tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.