How to collect the commercial property tax?

The property tax rate of commercial and residential buildings is divided into the following two types:

1, 1.2%, and the tax rate paid by the owner through commercial real estate is based on the taxable residual value of the real estate;

2, 12%, the owner will lease out the commercial real estate tax rate;

The shop is rented and has no property right. Property tax is a kind of property tax levied on the property owners or operators of cities, counties, towns and industrial and mining properties according to the property price and rental income. Property tax on commercial buildings is calculated and levied according to the residual value after deducting 10% to 30% from the original value of the property. The ad valorem tax rate is 1.2%, and the ad valorem tax rate is 12%. Property tax shall be levied by local tax authorities on an annual basis and paid in installments.

How to pay by installment?

1, the commercial storefront bought with the loan is owned by itself, and the property tax has to be paid. Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.

2. If you start your own business, you should pay the property tax according to the original value of the property: tax payable = original value of the property *( 1- 10% or 30%)* tax rate (1.2%);

3. If it is leased to others, the tax payable based on the rental income of real estate = rental income of real estate * tax rate (12%). The calculation of housing tax is: deed tax1.5%; 0.05% stamp duty; 3 yuan/Ping transaction fee; Surveying and mapping fee 1.36 yuan/ping; 200 yuan ownership registration fee and evidence collection fee; Business tax is levied on the difference of 5.5% (the real estate license is less than 5 years), and personal income tax is levied on 20% of the real estate transaction profit or 65438+ 0% of the house price.

To sum up, the policies related to commercial property tax have been basically improved and the items are clear. We must collect fees strictly according to law, and we must pay taxes according to law.

Legal basis: Article 3 of the Provisional Regulations on Property Tax in People's Republic of China (PRC): Property tax shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.