In order to solve the problems of excessively high housing prices, real estate speculation and waste of resources, China has carried out a series of regulation and reform of the real estate market. One of the most interesting and controversial is property tax.
Regarding the property tax, we know that if you buy a house and buy a property, you have to go through the transfer procedures, not only that, but there is also the payment of deed tax, but many people do not know what the current property tax is levied by.
Today, the eight yuan network will explain to you the relevant knowledge about the property tax rate, full of dry goods, welcome to collect.
Real estate tax refers to a tax levied on individuals or entities that own or use real estate resources. What properties are subject to property tax?Such as fences, chimneys, water towers, etc. A house is a place with a roof and envelope (with walls and columns on both sides) that can shelter from wind and rain and can be used for people to produce, work, study, play, live or store materials.
As for why the first-hand house does not need to be subject to real estate tax, and the reason why the second-hand house is subject to real estate tax, it is because the commercial housing developed by the real estate development enterprise is a product for the real estate development enterprise before the first time, so the commercial housing built by the real estate development enterprise is not subject to real estate tax before it is soldHowever, the real estate tax shall be levied on the commercial houses that have been used, leased or lent by the real estate development enterprises before the sale.
The standard for the collection of property tax is either valor-value or rent-based, that is, calculated according to the original value of the property and calculated according to the rental income.
1) Calculated according to the residual value after deducting 30% of the original value of the property at one time. The calculation formula is: annual tax payable = original book value of the property (1-30%) 12%
2) Calculated on the basis of rental income, the calculation formula is: annual tax payable = annual rental income Applicable tax rate (12%)
Both of the above methods are based on years, and if you pay in installments, such as semi-annually, divide the annual tax payable by 2, and so on.
Not all houses are subject to property tax, and property tax is exempt in the following cases:
1. Houses that have not obtained the real estate certificate, some houses have not obtained the real estate certificate because they do not meet the conditions, and this kind of house should not need to pay taxes and fees, but if something happens to this kind of house, the relative legal rights are not guaranteed.
2. Some of the houses used by the state belong to the state, because the purpose of such houses is not to make profits, so such houses do not need to pay real estate tax.
3. Small property right house, because small property right house belongs to the collective, the relevant documents are not very complete, and it has not been registered by the housing authority, so this kind of house does not need to be levied real estate tax.
In general, the property tax rate will be divided into two ways to levy and calculate, you can refer to the above reference materials according to your own conditions, to see how your house will pay property tax, the above is all the information in this article, I am very happy to be able to help you, if you want to know more, you can continue to *** eight yuan network platform, we will continue to update the content of the decoration loan you are interested in. We'll see you next time.