Article 2 The scope of property tax collection is as follows:
(1) A city refers to a city established with the approval of the State Council (including urban areas and suburbs, excluding counties under its jurisdiction, the same below).
(two) the county refers to the seat of the county people's government (built-up area).
(three) the town refers to the town approved by the provincial government (built-up area).
(4) Industrial and mining areas refer to the locations of large and medium-sized enterprises with a non-agricultural population of more than 2,000. The specific scope is determined by the county and municipal government and reported to the local (city) government for approval.
Article 3 All units and individuals who own the property right, use right and escrow right of real estate within the collection scope of our province are taxpayers of property tax (hereinafter referred to as taxpayers), and shall pay property tax in accordance with the Regulations and these Detailed Rules.
Taxes payable for privately rented houses shall be withheld and remitted by the lessor or the lessor.
When the real estate property right is transferred, the property owner should urge the original property owner to pay all taxes, otherwise the property owner will be responsible for paying.
Article 4 Property tax shall be paid by taxpayers to the tax authorities where the real estate is located.
Article 5 According to Article 6 of the Regulations, the following properties in our province are exempt from property tax.
(1) Real estate occupied by schools, medical units, nurseries, kindergartens, nursing homes, libraries (stations), stadiums (gymnasiums) and other social welfare institutions approved by the county, municipal government or its authorized organs.
(two) approved by the county, municipal government or its authorized organs, temporary simple houses built for the resettlement of relocated households and affected households.
(three) the use of civil air defense projects to build underground, caves and other business premises.
(four) approved by the provincial tax bureau tax-free property.
Article 6 Property tax shall be paid if the property that has been exempted from tax is used for production, operation and external rental.
The real estate used by taxpayers and tax-exempt personnel, as well as the real estate of institutions that implement enterprise management, shall be paid or reduced in accordance with relevant regulations.
Religious temples refer to churches and temples of Islam, Christianity, Catholicism, Buddhism and Taoism; Scenic spots refer to the key cultural relics protection units approved by the government at or above the county level according to the Provisional Regulations on the Protection and Management of Cultural Relics promulgated by the State Council.
Article 7 The tax basis of property tax is as follows:
(a) the property tax is based on the original value of the property, and the residual value after deducting 25% is calculated and paid.
The calculation of the original value of real estate should be handled according to the current financial system. The financial office does not match or has no real estate original value to check and does not conform to the financial system. According to the present situation of housing, it can be divided into frame structure, mixed structure, brick (stone) wood structure, other structures and so on. The local tax authorities can refer to similar houses for accounting adjustment or approved collection.
(2) Taxpayers who build, expand, rebuild, transfer in, transfer out, sell or demolish houses shall adjust the original value of the houses from the month following the change, transfer, completion or use.
Newly-built, expanded and rebuilt houses should calculate the value-added part, and the value-added part of demolished houses can be deducted from the original value.
(3) The rent includes the sum of various forms and nominal discounts paid in cash, in kind and other payment methods. Property rented by tax-exempt units and private individuals shall be taxed on the basis of rent receivable; The real estate rented by the urban real estate management department shall be subject to the actual rent charged.
Article 8 Property tax shall be levied annually and paid monthly or quarterly, which shall be determined by the county and municipal tax authorities.
Article 9 After receiving the notice of expropriation from the local real estate tax authorities, taxpayers shall, within the prescribed time limit, carry the certificate of ownership of houses issued by the real estate management authorities of the county and municipal people's governments or the certification documents such as the location, structure, number of houses, area, original value and use of houses verified by the local real estate management authorities, and truthfully declare and pay taxes to the local real estate tax authorities. If there is a lease contract for the leased house, a copy of the lease contract shall be attached.
Taxpayers should declare and register newly-built or purchased houses within 30 days after completion, use, operation and lease.
Taxpayers who change their addresses, transfer their property rights, change the original value of real estate, rebuild, expand, dismantle or adjust the rent shall report and register within 30 days after the change, transfer, completion, use or adjustment.
Tenth property tax collection and management in accordance with the "Regulations on the administration of tax collection in People's Republic of China (PRC)" and "Fujian Province tax collection and management implementation measures" provisions.
Article 11 If taxpayers have real difficulties in paying property tax, they may apply to the tax authorities where the real estate is located for tax reduction or exemption, and the tax authorities will approve the tax reduction or exemption according to the tax management system.
Article 12 The interpretation and supplement of these Detailed Rules shall be authorized by the Provincial Taxation Bureau.
Article 13 These Detailed Rules shall come into force as of 1986 10/0/day.