Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.
Property tax shall be levied annually and paid in installments, and the specific tax payment period shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Property tax is paid at the location of the property. If the taxpayer's real estate is not located in the same place, it shall pay taxes to the tax authorities where the real estate is located according to the location of the real estate.
Scope of taxation:
1. Buildings (such as water towers, fences, outdoor swimming pools, etc. If the real estate is the object of taxation but independent of the house, it does not belong to the house and no property tax is levied;
2. The scope of property tax collection is: cities, counties, towns and industrial and mining areas, excluding rural areas;
3. Commercial houses built by real estate development enterprises are not subject to property tax before sale; However, property tax should be levied on commercial houses that have been used or leased or lent by real estate development enterprises before sale.
Taxpayers of property tax refer to units and individuals who own property rights in cities, counties, towns and industrial and mining areas in China. Specifically including:
1. If the property right belongs to the state, the business management unit is the taxpayer; Where property rights belong to collectives and individuals, collective units and individuals are taxpayers.
2. Where property rights are issued, the mortgagee is the taxpayer.
3. If the owner and mortgagee of the property are not in the property, the custodian or user of the property shall be the taxpayer.
4. If the property right is not determined and the rent dispute is not resolved, the property custodian or user shall be the taxpayer.
5. Taxpayers and individuals use the real estate of real estate management departments, tax-free units and rent-free taxpayers, and the users (taxpayers and individuals) pay the property tax on their behalf.
Preferential tax policies for property tax:
1. Property occupied by non-profit organizations
(1) Property occupied by state organs, people's organizations and the military is exempt from property tax.
(2) Property owned by units (schools, medical and health units, nurseries, kindergartens, sanatoriums and cultural, sports and artistic units) allocated by the state financial department and used within the business scope of this unit shall be exempted from property tax.
(3) Religious temples, parks and places of interest are exempt from property tax.
(four) non-profit medical institutions, disease control institutions, maternal and child health care institutions and other health institutions for their own use, exempt from property tax.
(5) Property occupied by pension service institutions shall be exempted from property tax.
2. All personal non-operating properties are exempt from property tax; The business premises or leased property owned by individuals are not tax-free property and should be taxed according to regulations.
3 damaged houses and dangerous houses, identified by the relevant departments, can be exempted from property tax after stopping using.
4 taxpayers who have been shut down for more than half a year due to house overhaul shall be exempted from property tax during the period of house overhaul.
5. All kinds of work sheds, material sheds, rest sheds and temporary houses serving the infrastructure site, such as offices, canteens, tea stoves and garages;
(1) Construction period: exemption from property tax.
(2) After the completion of the project: if the construction enterprise returns or evaluates the temporary house to the infrastructure unit, the tax shall be paid according to the regulations from the month after the infrastructure unit receives it.
6. College student apartments are exempt from property tax.
7. Affordable housing
(1) Public rental housing is exempt from property tax.
(two) the rental income of low-cost housing management units to rent low-cost housing to specific security objects at the price stipulated by the government shall be exempted from property tax.
8. Preferential property tax policies for sports venues
(1) The stadiums and gymnasiums owned by state organs, armed forces, people's organizations, financial aid institutions, residents' committees and villagers' committees are exempt from property tax for sports activities.
(2) If the stadiums and gymnasiums owned and operated by self-funded institutions, sports social organizations, sports foundations and sports private non-enterprise units meet the relevant conditions, the real estate used for sports activities shall be exempted from property tax.
(three) large stadiums owned and operated by enterprises, real estate used for sports activities, property tax levied by half.
(4) The number of days that the stadiums and gymnasiums enjoying the above tax incentives are used for sports activities shall not be less than 70% of the natural days of the whole year.
9.20 19 65438+ 10/0/202 1 65438+3/21The wholesale markets and farmers' markets for agricultural products (including self-owned and leased) are temporarily exempted from property tax.
10.20 19 1 to 20212 31provide national and provincial science and technology business incubators, university science parks, and national creative spaces for personal use, free of charge, or by renting.
legal ground
Provisional Regulations of People's Republic of China (PRC) on Property Tax (20 1 1 Revision)
Article 1 Property tax shall be levied in cities, counties, towns and industrial and mining areas.
Article 2 The property tax shall be paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights are paid by the mortgagee. 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.
The property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).
Article 3 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.