1. How to levy property tax on newly built houses?
According to the "Interpretation and Interim Provisions of the Ministry of Finance and the State Administration of Taxation on Several Specific Issues Concerning Property Taxation": How to tax newly built houses? Property tax will be levied from the month after the acceptance procedures are completed by the taxpayer. Newly built houses that taxpayers have used, rented or lent before completing the acceptance procedures shall be levied on property tax in accordance with regulations. Consult the tax authorities for specific purposes.
2. When should taxpayers calculate property tax by investing the land value into the original value of the property?
"Notice of the Ministry of Finance and the State Administration of Taxation on the Policies for Resettlement of Disabled Employment Units Urban Land Use Tax and other policies" stipulates: For real estate taxed according to the original value of the property, regardless of accounting calculation, the original value of the property should include the land price, including the price paid to obtain the land use right, the costs incurred in the development of the land, etc. If the parcel area ratio is less than 0.5, the land area shall be calculated at twice the building area of the property and the land price included in the original value of the property shall be determined based on this. Therefore, for properties taxed according to the original value of the property, the land value should be included in the original value of the property when the tax obligation arises.
3. How to determine the basis for property tax calculation for property rental?
According to the "Notice on the Deed Tax after the VAT reform, real estate tax, land value-added tax, personal income tax, tax calculation basis", if the property is rented, the rental income calculated for the property tax does not include value-added tax. If value-added tax is exempted, the amount of value-added tax will not be deducted when determining the basis for tax calculation.
4. Who pays the property tax for commercial real estate shared by owners in residential residential areas?
According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Policies on Property Tax and Urban Land Use Tax", property tax shall be paid by the custodian or user who actually operates (including self-operated and rented) for commercial properties shared by owners in residential areas.
5. Do social groups reduce and exempt real estate tax, urban land use tax ?
The property tax and urban land use tax regulations stipulate that real estate tax that is used by state organs, people's organizations, and troops shall be exempt from property tax, and the land used by their own use is exempt from land use tax. Among them, "people's organization" refers to various social groups that are approved by authorized government departments to establish or register and file and allocate administrative and public expenses by the state. Consult the tax authorities for specific purposes.
