Have you heard of the real estate tax? If you buy a house, you should have heard of it. This is just introduced by the state, which was not before. With the emergence of the real estate tax, people begin to get familiar with it and understand it, but under what circumstances can the real estate tax be exempted? I still don't understand the exemption of real estate from real estate tax. Let's follow Xiaobian to learn more about it.
Under what circumstances can property tax be exempted?
1. Can dangerous houses of enterprises be exempted from real estate tax? According to the interpretation and interim provisions of the Ministry of Finance and the State Administration of Taxation on several specific issues of real estate tax (Cai Shui Di Zi [1986] No. 8), after identification by relevant departments, damaged and uninhabitable houses and dangerous houses can be exempted from real estate tax after they are out of use. Accordingly, after the appraisal by the relevant departments, the dilapidated houses can be exempted from property tax after they are out of use.
2. Can enterprises rent their own houses to employees be exempted from property tax? According to the provisions of the notice of the Ministry of Finance and the State Administration of Taxation on the policies of house property tax and business tax on self owned houses rented by enterprises and self-supporting institutions to employees (CS [2013] No. 94) and Article 1 of the notice of the Ministry of Finance and the State Administration of Taxation on adjusting the tax policies on the housing rental market (CS [2000] No. 125), the house property tax and The self owned houses rented by enterprises and self-supporting institutions with business tax to employees refer to the self owned houses of units under the management of public houses or included in the management of low rent houses of governments at or above the county level.
3. Is the rent free period exempt from property tax? Article 2 of the notice of the Ministry of Finance and the State Administration of Taxation on policies such as urban land use tax for employment units for the disabled (CS [2010] No. 121) stipulates that 'for the leased real estate, if the lease contract signed by both parties stipulates that there is a rent exemption period, the property owner shall pay the real estate tax according to the original value of the real estate during the rent exemption period.
Property tax exemption?
1. Property owned by state organs, people's organizations and the army
2. Real estate for self use of units allocated by the state financial department for public institutions
3. Religious temples, parks, places of interest and historic sites
4. Non business real estate owned by individuals
5. If other real estate taxpayers approved by the Ministry of finance to be exempt from tax have real difficulties in paying tax, the municipal tax bureau may determine to reduce or exempt the real estate tax on a regular basis.