Sihai network

Influence of Beijing real estate tax calculation formula on real estate tax collection

After buying a house, you need to pay a certain real estate tax to the relevant departments, but the policies of each city are different, so it will also affect the payment of real estate tax. How to calculate the real estate tax in Beijing? It has its own set of calculation formulas, as long as the actual data is substituted into it.

How to calculate Beijing real estate tax?

The calculation formula currently stipulated by the state is as follows:

1. Calculation formula of ad valorem tax payable: tax payable = original value of real estate & times; (1 minus the ratio) & times; 1.2%, the original value of the real estate, including various ancillary equipment inseparable from the house or supporting facilities whose value is generally not calculated separately. Mainly include: heating, sanitation, ventilation, etc. if taxpayers reconstruct or expand the original house, the original value of the house shall be increased accordingly.

2. The calculation formula for calculating the tax payable from rent: tax payable = real estate rental income & times; 12%, taking the real estate rental income as the basis for how to collect the real estate tax in Beijing; Investment in jointly operated real estate shall be treated differently; In case of shared risks, the residual value of the house property shall be taken as the basis for the collection of house property tax; For the collection of fixed income, the rental income of rental housing shall be the basis for the collection of property tax.

3. Calculation formula of house property tax for individual rental housing: tax payable = house property rental income & times; 4%。

What is the impact of real estate tax collection

1. House prices were suppressed, and the real estate tax fired tenants crying. According to relevant statistics, in the current house price composition, there are too many taxes on land occupation, which is one of the direct reasons for the high house price. The arrival of real estate tax has gradually shifted from the one-time tax in the early stage of consumption to the tax in the retention link. The increase of holding cost and the decrease of income expectation may give birth to the situation that it is easy to buy a house and difficult to maintain a house, so as to curb the investment demand of real estate.

2. The plan to adjust the gap between the rich and the poor has really started. Real estate tax is a direct tax, which is more conducive to regulating the income distribution gap than indirect tax. The change from real estate tax to ownership tax actually means that China begins to levy property tax. The collection of property tax shows that China has really launched a grand plan to adjust the gap between the rich and the poor.

3. With the guarantee of fiscal revenue, the local government laughed. The introduction of real estate tax is undoubtedly a reliable fiscal revenue. As a property retention tax, it can even ignore whether the local real estate industry is overheated or too cold. It is said that the reform will conditionally hand over the pricing power of real estate tax to local governments. Some analysts believe that local governments will be able to independently determine the specific tax rate according to the specific local conditions within a certain range. This is of positive significance to resolve the long-standing land financial problems.

What is the impact of real estate tax collection? On the impact of real estate tax collection, the article has made a more detailed introduction, but the national policy will change, so the impression will be different. How to calculate the real estate tax in Beijing? The calculation method of real estate tax is the same, but the tax proportion levied in each city is different, so the calculation results are also different. It can be said that the real estate tax will be affected by many factors.