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Has the standard of real estate tax been announced? How many Suites need to pay property tax?

Buying a house in China is a major event in life. Many people can't afford a house or need a loan to buy a house, while the rich always buy many suites. This phenomenon has caused the rich to buy more and more houses, and the poor to buy more and more houses. Recently, the state is about to introduce the real estate tax, so how many houses under the name of the real estate tax? This small series brings you an introduction to the need to pay real estate tax. Let's have a look.

The following three situations need to pay property tax: 1. Individual owned single family villas: the stock increment is collected. The recognition standard is: complete sets of independent, single family houses built according to law on state-owned land without common walls and connections with adjacent houses. Some professors and cadres live in single family villas provided by their units. Because they only have the right to use and have no property rights, they do not need to pay taxes.

2. High grade housing newly purchased by individuals: high grade housing refers to the housing with the transaction unit price of construction area reaching more than 2 times (including 2 times) the average transaction price of new commercial housing in nine districts of the main city in the past two years. 3, second new apartments purchased by individuals without registered residence, without enterprise or without work, must be taxed, whether they are high class housing or low class housing.

The standards for the collection of real estate tax have also been announced! The house property tax is levied on ad valorem or ad valorem basis: for the first ad valorem basis, the tax basis is the residual value of the original value of the house property minus 10% - 30%; The second kind, which is levied from rent (i.e. the house property is rented), takes the house property rental income as the tax basis. The specific deduction range of 10% - 30% ad valorem levy shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction range is 30%.

The house property tax rate adopts the proportional tax rate. If it is calculated and levied according to the residual value of the real estate, the annual tax rate is 1.2%; If it is calculated and levied according to the rental income of real estate, the annual tax rate is 12%.

The calculation of property tax payable can be divided into the following two cases, and the calculation formula is: Based on the original value of the property; Tax payable = original value of real estate & times; (1-10% or 30%) & times; Tax rate (1.2%). Taking the rental income of real estate as the tax basis; Tax payable = rental income of real estate & times; Tax rate (12%).