At present, China's Chongqing and Shanghai have carried out pilot projects of real estate tax, and the nationwide collection of real estate tax has not yet started. This paper gives a detailed explanation of Shanghai real estate tax in 2019. Let's have a look!
1、 Shanghai property tax collection object
Shanghai real estate tax collection objects are divided into two categories:
1. The second or more houses newly purchased by a resident family in the city and belonging to the resident family (including newly purchased second-hand stock houses and new commercial houses);
2. New houses purchased by non resident families in this city.
From this collection object, it can be seen that there is the first set of exemption advantages for local residents, and there are also limited purchase provisions. You can buy more, but you have to pay property tax!
2、 Calculation basis of Shanghai real estate tax
1. Tax basis: 70% of the transaction price in the housing market.
2. Tax rate: 0.4% ~ 0.6% differential tax rate shall be implemented. The applicable tax rate is tentatively set at 0.6%. However, if the market transaction price per square meter of taxable housing is lower than 2 times (including 2 times) the average sales price of newly-built commercial housing in the city in the previous year, the tax rate can be temporarily reduced to 0.4%;
3. Tax area: 60 square meters of tax-free housing area per capita (referring to housing construction area) shall be deducted for the resident families in this city. The total housing area of the family calculated together is the sum of the newly purchased housing area and other housing areas of the resident family.
Therefore, the calculation formula of Shanghai real estate tax is: taxable amount = taxable area * unit price of new house purchase * 70% * tax rate
Taxpayers can declare and pay individual housing property tax at the tax window of the real estate trading center of the district or county where the housing is located. You can also go to the special tax declaration window of the Tax Service Office of the district and county tax bureau where the house is located, the nearest business outlets of Bank of Shanghai, Shanghai Rural Commercial Bank and China Postal Savings Bank (self operated) handling personal business in this city, or log in to the website to pay tax according to the online process.
Q & A: should the real estate tax be paid before the end of the year? No punishment?
3、 Shanghai real estate tax exemption conditions
Property tax is paid every year, and the tax of the current year is paid at the end of the year. If this suite is the first suite, the first residence of Shanghai registered residence is exempt from the registered residence. However, after the registered residence permit is not fully registered in the city for three years, the taxes and fees paid will be refunded.
Xiaoshen Q & A: should the real estate tax be paid before the end of the year? No punishment?
Friendly tips:
The house property tax is to be paid after obtaining the house property certificate. If the house property certificate is obtained in December, it can not be paid this year. It will be calculated for one month later.
Any overdue tax payment shall be paid at the tax window of the real estate trading center of the district or county where the house is located, and other collection points will not be accepted. The tax authorities will impose a late fee of 0.05% of the overdue tax on a daily basis.
If the tax authorities refuse to pay tax after pressing for payment, they will deal with it in accordance with the law of the people's Republic of China on the administration of tax collection and the relevant provisions of the pilot measures of this Municipality. At the same time, according to the Trial Measures of Shanghai Municipality for the administration of personal credit investigation, the unpaid information will be included in the joint credit investigation system.