How to calculate the property tax? What are the scope of property tax collection?

Now many families want to buy a house after they have a certain economic foundation. If they buy a house, they also need to pay a certain property tax, which is also the duty and responsibility of a taxpayer. So how to calculate the property tax? What is the scope of property tax collection? Let's take a look at the calculation method of property tax.

Now many families want to buy a house after they have a certain economic foundation. If they buy a house, they also need to pay a certain property tax, which is also the duty and responsibility of a taxpayer. So how to calculate the property tax? What is the scope of property tax collection? Let's take a look at the calculation method of property tax.

how to calculate the property tax?

1. Calculation method:

1. Ad valorem levy: Ad valorem levy is based on the original value of the property after deducting a certain proportion, and its formula is: tax payable = original value of taxable property? (1- deduction ratio)? The annual tax rate is 1.2%.

2. Rent-based levy: Rent-based levy is levied according to the rental income of real estate, and its formula is: tax payable = rental income? 12%; There is no ad valorem conversion problem. Time of tax obligation: The original property can be used for operation, and the property tax is paid from the initial stage of operation. The rest will be paid from the next month. The formula for calculating the rental income of individual rental housing is: tax payable = real estate rental income? 4%。

II. Tax basis:

1. Ad valorem taxation: If the tax is levied according to the residual value of the property, it is called ad valorem taxation; Property tax shall be calculated and paid according to the residual value after deducting 1% ~ 3% from the original value of the property at one time. The deduction ratio shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the deduction range stipulated in the tax law. This regulation is not only conducive to determining the residual tax value according to local conditions, but also conducive to balancing the tax burden, simplifying calculation procedures and improving the efficiency of tax collection and management. Original value of real estate: it should include all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are not generally valued separately. Mainly: heating, sanitation, ventilation, etc. If taxpayers rebuild or expand the original house, the original value of the house should be increased accordingly.

2. Rent-based taxation: it is called rent-based taxation if it is levied according to the rental income of real estate; if the real estate is rented, the rental income of real estate is used as the tax basis of property tax.

3. Precautions: If the property is rented, the rental income of the property shall be the tax basis of the property tax. Property invested in joint ventures should be treated differently when property tax is levied. * * * If the risk is taken, the property tax shall be levied according to the residual value of the property; For the fixed income, the lessor shall pay the property tax according to the rental income. In the case of financing rental housing, the property tax should be levied based on the residual value of the property, and the taxpayer of the property tax during the lease period shall be determined by the local tax authorities according to the actual situation. When the new house is delivered for use, if the central air-conditioning equipment has been calculated in the original value of the property, the original value of the property should include the central air-conditioning equipment; The installation of air conditioning equipment in old houses is generally recorded as a single fixed asset and should not be included in the original value of the property.

what are the scope of property tax collection?

the scope of property tax collection is what many homeowners and buyers who have heard about it want to know, but from a certain point of view, this question is too general, and many people can't answer it effectively. In order to solve the questions for everyone, we have specially summarized some: first of all, let's talk about the concept of property tax. Property tax is a kind of property tax levied on property owners based on the taxable residual value or rental income of houses.

scope of property tax collection: property tax belongs to special property tax in property tax, and its tax object is only houses; The scope of collection is limited to the operating houses in cities and towns; The taxation method shall be stipulated according to the operation and use modes of houses. For self-use, it shall be levied according to the taxable residual value of the houses, and for rented and pawned houses, it shall be taxed according to the rental income.

Property tax is paid for better housing construction and more comfortable living conditions. The above is about how to calculate the property tax and what is the scope of the property tax collection. If the property tax is levied, the object of the collection is the house. Pay attention to timely payment and handling to avoid affecting the sale of your own house.