Property tax is calculated and paid according to the residual value after deducting 10% ~ 30% from the original value of the property.

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.

The 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. Taxpayers who rebuild or expand the original houses should increase the original value of the houses accordingly.

The tax calculation formula is:

Taxable amount = original value of taxable property ×( 1- deduction ratio )× annual tax rate 1.2%?

2, from the rent: according to the real estate rental income, it is called from the rent.

If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax. When collecting property tax, we should treat the property invested in joint ventures differently. * * * If taking risks, the property tax shall be levied according to the residual value of the property; For fixed income, the lessor shall pay the property tax according to the rental income.

If the housing is leased by financing, the property tax shall be levied according to 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.

The tax calculation formula is:

Taxable amount = rental income × 12%

The calculation formula of personal rental housing rental income is: tax payable = real estate rental income ×4%?

Extended data:

Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.

The current property tax was levied after the second step of changing profits into taxes. 1986 On September 5th, the State Council officially issued the Provisional Regulations on People's Republic of China (PRC) Real Estate Tax, which came into effect on June 5th, 2000.

On July 22nd, 20 10, at the seminar on local tax reform held by the Ministry of Finance, relevant persons said that the property tax pilot will be implemented in 20 12. However, in view of the difficulty of nationwide implementation, the pilot will start from individual cities.

References:

Baidu encyclopedia-property tax