Detailed rules for the implementation of the management of individual housing property tax collection in Chongqing (full text)

Detailed rules for the implementation of the management of individual housing property tax collection in Chongqing (full text)

Detailed Rules for the Implementation of Chongqing Municipality on the Collection and Management of Individual Housing Property Tax

Chapter I General Principles

Article 1 In order to strengthen and standardize the collection and management of individual housing property tax, and ensure that the tax is put into storage in full and on time, these detailed rules are formulated in accordance with the Interim Measures of Chongqing Municipality on Launching the Pilot Project of Collecting real estate tax reform on Some Individual Housing (hereinafter referred to as the Interim Measures) and combined with the actual situation of this Municipality.

Article 2 The personal housing property tax as mentioned in these Detailed Rules is a kind of property tax levied on the property owners with the housing identified in the Interim Measures as the object of taxation.

Chapter II Pilot Areas

Article 3 Individual housing property tax shall be levied within the administrative areas of 9 districts in the main city, namely Yuzhong District, Jiangbei District, Shapingba District, Jiulongpo District, dadukou district, Nan 'an District, Beibei District, Yubei District and Banan District, including the Northern New District, High-tech Development Zone and Economic and Technological Development Zone.

Chapter III Objects of Expropriation

Article 4 Individual housing property tax is levied on single-family commercial housing owned by individuals, high-grade housing newly purchased by individuals, and the first and above ordinary housing newly purchased by individuals without Chongqing household registration, enterprises and jobs. Personal high-grade housing and multiple sets of ordinary housing that are not included in the scope of taxation will be included in the scope of taxation in due course.

Single-family commercial housing refers to an independent and single-family house built on state-owned land according to law in real estate commercial housing development projects, which has no fence and no connection with adjacent houses.

High-grade housing refers to the housing where the transaction unit price of construction area has reached 2 times or more of the average transaction price of new commercial housing in the nine districts of the main city in the past two years.

Newly purchased housing refers to the housing purchased from the date of implementation of the Interim Measures, including new commercial housing and stock housing. The purchase time of new commercial housing shall be based on the time when the purchase contract is signed and submitted to the real estate transaction and ownership registration center where the house is located, and the purchase time of stock housing shall be based on the time when the ownership of the house is transferred and the change registration formalities are handled.

Chapter IV Taxpayers

Article 5 The taxpayer of individual property tax is the owner of taxable property. If the property owner is a minor, his legal guardian shall pay taxes; If property rights are issued, the mortgagee shall pay taxes; If the owner, guardian 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, the custodian or user shall pay taxes.

The property right of taxable houses is owned by * * * people, and * * people should take the initiative to obtain the consent of taxpayers. If the consent is not obtained, the tax authorities will designate taxpayers.

Chapter V Tax Basis

Article 6 The taxable value of taxable housing is the transaction price of real estate, and the tax shall be calculated according to the appraised value of real estate when conditions are ripe.

Taxable housing included in the collection object is used for rental, and property tax shall be levied and paid according to the interim measures, and no property tax shall be levied on rental income.

Article 7 Once single-family commercial housing and high-grade housing are included in the taxable scope, they are taxable objects regardless of whether the property rights are transferred or changed, and their taxable transaction prices and applicable tax rates remain unchanged.

Chapter VI Tax Rate

Article 8 If the transaction unit price of single-family commercial housing and high-grade housing construction area reaches three times the average transaction construction area of newly-built commercial housing in the nine districts of the main city in the last two years, the tax rate shall be 0.5%; 3 times (inclusive) to 4 times, and the tax rate is1%; The tax rate for four or more times (inclusive) is 1.2%.

Individuals who have no household registration, no enterprise or no job in Chongqing purchase the first and above ordinary houses, and the tax rate is 0.5%.

Chapter VII Calculation of Taxable Amount

Article 9 The formula for calculating the taxable amount of individual housing property tax is: taxable amount = taxable construction area? Unit price of building area transaction? tax rate

Taxable building area refers to the area of taxpayer's taxable housing after deducting tax-free area.

Article 10 Calculation of tax-free zones. Before the implementation of the Interim Measures, the tax-free area of single-family commercial housing owned by taxpayers was 180 square meters; Newly purchased single-family commercial housing and high-grade housing, duty-free area 100 square meter.

The tax-free area is deducted by the family, and a family can only deduct the tax-free area of a taxable house.

If the taxpayer's family owns multiple sets of taxable housing, the tax-free area shall be deducted from the first set of taxable housing in chronological order; Among them: if the taxpayer's family owns multiple sets of single-family commercial houses before the implementation of the Interim Measures, the taxpayer is allowed to choose a set of taxable houses to calculate the tax-free area.

Tax-free area is not deducted for individual taxable housing without household registration, enterprise and job in Chongqing at the same time.

Chapter VIII Tax Relief and Deferred Tax Payment

Article 11 If a taxpayer has special difficulties and cannot pay taxes on time, he may apply for and be approved by the tax authorities to postpone the payment of taxes for the current year, but the longest period shall not exceed three months.

Article 12 Ordinary taxable houses owned by individuals who have no household registration, no enterprise or no job in Chongqing, and taxpayers who have any conditions of household registration, enterprise or job in Chongqing, shall be exempted from tax from that year. If the tax has been paid, the tax paid in the current year will be refunded.

Article 13 Where taxable immovable property is damaged due to force majeure, individual housing property tax may be reduced or exempted as appropriate in the current year upon the application of the taxpayer and the approval of the tax authorities.

Chapter IX Collection and Management

Fourteenth individual housing property tax payment obligations for the real estate ownership registration date of the month. Taxes shall be levied on an annual basis, and the tax payable shall be calculated on a monthly basis if it is less than one year.

Fifteenth individual housing property tax payment period is 10+0? 3 1 day.

If taxable housing is transferred, the personal housing property tax of the current year shall be levied together with the property transfer procedures.

Sixteenth individual housing property tax is paid at the location of the house. Taxpayers who own multiple taxable properties and are not in the same place should report and pay personal housing property tax to the local tax authorities according to the location of the housing.

Seventeenth departments of land and housing management shall, within 3 months from the date of implementation of the Interim Measures, transfer the basic information of single-family commercial housing to the local tax authorities. Basic information includes: house owner, owner's ID number, property right status, contact telephone number, house location, building area, name of real estate project (building), building number, contract transaction price, real estate ownership registration date, etc.

The land and housing management department will transmit basic information such as the signing time of the contract for the newly purchased single-family commercial housing, high-grade housing and newly purchased housing for individuals outside the city, the registration date of real estate ownership, and the housing situation of individuals outside the city in Chongqing to the local tax authorities in real time.

Article 18 the tax authorities shall be established in time? A family? Personal housing property tax collection files.

Article 19 The tax authorities shall determine the family members of taxable housing through the household registration book provided by taxpayers. Family members are subject to taxpayers with household registration records.

Article 20 The tax authorities shall determine the tax-free area to be deducted according to the houses owned by taxpayers and their family members within the scope of collection.

Article 21 The tax authorities shall determine whether they are taxpayers according to the Chongqing household registration or business license provided by individuals whose ID numbers are not in this city, or the work certificates issued by organs, organizations, enterprises, institutions and other units.

Article 22 The tax authorities shall inform taxpayers of their address, tax basis, tax payable, reporting period, etc. Taxable houses directly delivered, mailed and announced before August 3 1 every year.

Twenty-third taxpayers should take the initiative to submit tax returns to the tax authorities where taxable housing is located within the prescribed reporting period, provide tax reduction and exemption elements and other tax payment materials, and truthfully handle tax returns.

Taxpayers can go directly to the tax authorities to file tax returns, or they can file tax returns and submit matters by mail, data messages or other means according to regulations.

Article 24 The tax authorities shall compare the taxpayer's declaration with the information in the collection files, verify the actual tax payable by the taxpayer, collect the tax, and issue a tax payment certificate to the taxpayer.

Article 25 The tax authorities may, according to the principle of controlling tax sources and facilitating tax payment, entrust relevant units to collect individual housing property tax according to law, and issue a certificate of entrustment.

The entrusted tax collection unit shall collect taxes in the name of the tax authorities according to law, and taxpayers shall not refuse; If the taxpayer refuses, the entrusted agent shall report to the tax authorities in time.

Article 26 If a taxpayer fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of default.

Article 27 If a taxpayer fails to file a tax return, fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax.

Article 28 If a taxpayer fails to pay or underpays the tax payable within the prescribed time limit, the tax authorities shall order it to pay within a specified time limit. If a taxpayer fails to pay within the time limit, the tax authorities may notify the taxpayer's bank or other financial institutions in writing to withhold taxes, late fees and fines from their deposits.

Twenty-ninth taxpayers who owe personal housing property tax need to leave the country, and should settle the tax payable, late payment fees or provide guarantees to the tax authorities before leaving the country. The tax authorities may notify the exit administration authorities to prevent them from not paying taxes, delaying payment and providing guarantees.

Article 30 The tax authorities may make regular announcements to taxpayers who owe taxes at tax paying places or through news media such as the Internet, newspapers, television and radio according to law. If they still fail to pay after the announcement, the unpaid personal housing property tax of taxpayers will be included in the personal credit information system management.

Article 31 The tax authorities may inspect the tax returns of taxpayers according to the needs of tax collection and management. Taxpayers must accept the tax inspection conducted by the tax authorities according to law, truthfully reflect the situation and provide relevant information, and may not refuse or conceal it.

Article 32 The tax authorities may consult and obtain the tax-related information and vouchers of the owner of taxable houses according to law, and the relevant units and individuals are obliged to provide them truthfully.

Thirty-third tax authorities have the obligation to keep confidential the taxpayer's personal privacy information, such as tax payment and taxable real estate, and shall not disclose the taxpayer's relevant information to the outside world, except for illegal tax information.

Chapter X Supporting Measures

Thirty-fourth in the last two years, the average construction area of new commercial housing transactions in the nine districts of the main city is subject to the announcement of the land and housing management department.

Thirty-fifth tax authorities will transfer the taxpayer's tax arrears information to the land and housing management department, and the land and housing management department will restrict the transaction of tax-owed houses. After the taxpayer pays off the tax arrears, the trading restrictions will be lifted.

Thirty-sixth relevant administrative departments should actively cooperate with the tax authorities to establish a personal housing property tax collection and management mechanism. Taxpayers who cannot provide tax payment certificates for taxable housing transfer shall not go through the relevant procedures such as property right transfer.

Thirty-seventh tax authorities should strengthen cooperation with finance, land and housing management, household registration, industry and commerce, civil affairs, human resources and social security, construction and other administrative departments. , timely access to third-party tax-related information, and promote the collection and management of personal housing property tax.

Thirty-eighth government departments at all levels in this Municipality shall publicize the personal housing property tax by means of internet, television, radio, newspapers, short messages, etc., popularize tax knowledge, and provide tax consultation services for taxpayers free of charge.

Chapter II XI Supplementary Provisions

Thirty-ninth matters not covered in these rules shall be implemented in accordance with the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and related laws.

Article 40 These Rules shall be implemented as of 20 1 1 1 28.

(Chongqing Municipal Government Network)