How to levy property tax on the second suite? Scope of property tax collection

When buying a house, the property tax has always been a concern of everyone, but now the country has not fully implemented the property tax, so everyone is still confused about the property tax and knows little about the scope of the property tax collection. So, today, let's learn how to levy the property tax on the second suite. At the same time, what is the scope of property tax collection? Let's take a look at the relevant knowledge.

How to levy property tax on the second suite

1. China's property tax is levied by the local tax authorities in accordance with local standards. According to Article 2 of China's Provisional Regulations on Property Tax, the property tax shall be paid by the property owner. Property rights belong to the whole people, paid by the management unit. If the property right is issued, the mortgagee shall pay it. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user.

2. The property owners, business management units, mortgagees, property custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers). Article 3 The property tax shall be calculated and paid according to the residual value after deducting 10-30% 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.

3. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax. Article 4 The tax rate of property tax is 1.2% based on the residual value of the property and 12% based on the rental income of the property.

Scope of property tax collection

1. Property tax is 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.

2. The scope of property tax collection includes the tax rate of property tax. If paid according to the residual value of the property, the tax rate is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%.

3. Real estate is exempt from property tax: real estate occupied by state organs, people's organizations and the military; Real estate allocated by the state finance department for personal use; Property occupied by religious temples, parks and places of interest; Personal non-operating real estate; Other property approved by the Ministry of Finance.

The above is all the knowledge I shared with you today about how to levy property tax on the second suite and the scope of property tax collection. I hope I can help you. After buying a house, many people feel that they can buy a second suite because of their financial situation, but the taxes and fees to be paid for the second suite are different, so when paying taxes and fees, everyone must know clearly in advance.