I believe many people have heard about the real estate tax. This year, the real estate tax is the most discussed topic. In this year's two sessions, the real estate tax legislation was mentioned many times, and the real estate tax is steadily advancing. At the time of the implementation of the property tax, most people are more concerned about the starting area of the property tax?
The real estate tax law has not been formally implemented yet, but it will be implemented as scheduled in the future. Once implemented, the real estate tax law will be of great concern to those who buy a house. Back to the topic, how much is the starting area of real estate tax? Let's explain it one by one.
Property tax legislation
For families with two apartments and a per capita building area of more than 80 m2, they are regarded as luxury residential consumption and collect 1% - 3% property tax every year without deduction; for families with the third apartment, they collect 4% - 5% property tax every year without deduction; for families with the fourth apartment or more, they collect 10% property tax every year without deduction.
How to calculate property tax
When collecting the house property tax, it is mainly based on the rental income of the house property and the tax residual value of the house property. The specific collection and calculation methods are as follows:
1. Calculate according to the rental income of real estate: this kind of calculation method is called levy from rent, and the general tax rate is 12%. Then the calculation publicity is: taxable amount = rental income of real estate * 12%.
2. It is calculated according to the tax residual value of the real estate. The calculation method is called ad valorem. The general tax rate is 1.2%. The calculation formula is: taxable amount = tax residual value of the real estate * 1.2%, in which tax residual value of the real estate = original value of the real estate * (1-deduction proportion).