How to collect the property tax of the second landlord?

To put it simply, property tax means that you have to pay taxes if you have a house under your name, but in fact you will set the scope of tax payment, and the specific restrictions need to be liberalized by laws and regulations. 1. How to collect the property tax on second-hand houses is based on whether the sold houses have been exempted or exempted from business tax for five years, whether the only houses have been exempted or exempted from deed tax, the appraised price and area, and whether the buyers enjoy preferential deed tax when buying houses for the first time. The payment situation is as follows: 1, surveying and mapping fee 1.36 yuan/square, buyer; 2. The appraisal fee is 0.5% (the appraisal amount is allowed to float), and the buyer; 3. The assessed amount of deed tax is the first 90m2 1%, the first 90m21.5% ~140m2, and the amount exceeding140m2 or exceeding 3% for the first time shall be paid by the buyer; 4. The income tax shall be borne by the seller, with the tax rate of 65,438+0% of the total amount, and the five-year sole housing for ordinary housing shall be reduced or exempted; 5. Transaction fee 6/ square, both parties; 6. The production cost is 80 yuan, and the buyer (5 yuan) is the buyer; 7. 5.6% of the business tax shall be paid by the seller. After five years, ordinary houses can be reduced or exempted, and the difference of non-ordinary houses is 5.6%; 8. Land revenue 1%. Second, it belongs to the scope of property tax collection. First of all, let me talk about the concept of property tax. Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. 1. Property tax is a special property tax, and its tax object is only houses; 2, the scope of collection is limited to urban operating housing; 3. Differentiate the ways of housing management and use, and stipulate the way of taxation. For self-use, it shall be levied according to the taxable residual value of the real estate, and for lease or pawn, it shall be taxed according to the rental income. 4. Collection object: The scope of property tax collection is the real estate of cities, counties, towns and industrial and mining areas. Three. How long will the property tax be levied? Property tax payment time: 1. Taxpayers use the original real estate for production and operation, and pay property tax from the month of production and operation. 2 taxpayers who build new houses for production and operation shall pay property tax from the month of completion. 3. Taxpayers entrust construction enterprises to build houses, and pay property tax from the next month after the acceptance formalities. 4. Taxpayers who purchase newly-built commercial houses shall pay property tax from the month following the delivery of the houses. 5. Taxpayers who purchase houses in stock shall pay the property tax from the month after the real estate ownership registration authority handles the registration procedures for the change of house ownership transfer and issues the certificate of house ownership. 6. Taxpayers who lease or lend real estate shall pay property tax from the month following the delivery of the leased or lent real estate. 7. If a real estate development enterprise uses, rents or lends a self-built commercial house, it shall pay the property tax from the month following the use or delivery of the house. I hope the above contents are helpful.

Legal objectivity:

Article 6 of the Provisional Regulations on Urban Property Tax in People's Republic of China (PRC) shall be taxed according to the following standards and tax rates: 1. The property tax is taxed annually according to the standard house price, and the tax rate is 1%. Second, the real estate tax is levied on an annual basis according to the standard land price, and the tax rate is 1.5%. 3. Cities where the standard house price and the standard land price are indistinguishable can be temporarily taxed on an annual basis according to the standard house price, and the tax rate is 1.5%. 4. In cities where the standard housing land price is difficult to obtain, the standard housing rental price can be temporarily levied on an annual basis, and the tax rate is 15%.