The State Administration of Taxation is mainly responsible for the collection and management of value-added tax (VAT), consumption tax, business tax, income tax and urban maintenance and construction tax paid centrally by railways, head offices of banks and insurance companies, income tax of central enterprises, income tax of joint ventures and joint-stock enterprises formed by the central government and locally-owned enterprises and institutions, enterprise income tax of enterprises registered with the Administration for Industry and Commerce at all levels after January 1, 2002, and enterprise income tax of local and foreign-funded enterprises that have registered for establishment (opening) at all levels, as well as enterprise income tax of local and foreign-funded enterprises. (opening) registered enterprises, income tax of local and foreign banks and non-banking financial enterprises, marine petroleum enterprise income tax, resource tax, personal income tax levied on interest income from savings deposits, stamp duty levied on securities transactions, vehicle purchase tax, tax rebates for exported products, revenue from lagging penalties for central taxes, surcharges on education fees attached to central taxes and *** enjoyment taxes (belonging to the head office of the Railway, Bank, Insurance Corporation into the central treasury, and others into the local treasury).
The local tax bureaus are mainly responsible for the collection and management of the following items (excluding the part of local taxes that have been explicitly collected by the State Administration of Taxation): business tax, enterprise income tax, individual income tax, land value-added tax, urban maintenance and construction tax, vehicle and vessel tax, property tax, urban real estate tax, resource tax, urban land use tax, cultivated land occupancy tax, deed tax, tobacco tax, stamp duty, fixed asset investment tax (suspended), and the direction adjustment tax. Directional Adjustment Tax (suspended), local tax revenues from late payment of penalties, and education surcharges attached to local business tax. In some areas, it is also responsible for the collection of social insurance premiums and other local fees.
First, the value-added tax (national tax)
The units and individuals who sell goods or provide processing, repair and assembly services as well as imported goods within the territory of China are levied. VAT taxpayers are divided into general taxpayers and small-scale taxpayers. For general taxpayers, the tax is levied on the added value of their sales (or imports) of goods or the provision of processing, repair and fitting services, with a basic tax rate of 17%, a low tax rate of 13%, and 0% for exported goods (unless otherwise provided by the State Council); for small-scale taxpayers, the taxable amount is calculated by a simplified method, with a general tax rate of 6%, and a tax rate of 4% for the wholesaling or retailing of goods and other items enumerated in the tax law. The tax period for VAT is generally one month, and taxpayers should declare their taxes within the levy period from the 1st to the 10th of the following month.
Second, consumption tax (national tax)
It is levied on units and individuals who produce, commission processing and import taxable consumer goods in China. The scope of taxation includes 18 tax items such as cigarettes, wine and alcohol, cosmetics, precious jewelry and jewelry and jade. Consumption tax is calculated according to the tax items defined in the tax law, and the taxable amount is calculated according to the sales volume and quantity of the taxable consumer goods by ad valorem or ad valorem method respectively. The tax period for consumption tax is the same as that for value-added tax (VAT).
Business tax (mainly under the jurisdiction of local tax)
It is levied on units and individuals who provide taxable services, transfer intangible assets and sell real estate for a fee. Taxable services include transportation, construction, finance and insurance, and other seven tax items. Business tax is calculated and paid according to the turnover or transfer of taxable services or taxable acts, and sales at the tax rate set by law. Except for the entertainment industry, which is subject to a tax rate of 20% (of which 5% applies to billiards and bowling), the tax rate for other tax items is 3% or 5%. The tax period for business tax is basically the same as VAT and consumption tax.
Fourth, enterprise income tax (state and local tax **** management)
All enterprises and other organizations (excluding sole proprietorships and partnerships) in China are subject to enterprise income tax on their production and operation income and other income derived from sources within and outside China. Enterprise income tax is based on the enterprise's total income for each taxable year, less non-taxable income, tax-exempted income, various deductions and allowances to make up for prior years' losses. The enterprise income tax rate is 25%. Enterprise income tax is calculated on a tax year basis, with the tax year beginning on January 1 and ending on December 31 of the Gregorian calendar. Enterprise income tax is collected by monthly or quarterly prepayment, year-end remittance, and more refund less compensation. In other words, an enterprise shall file an advance payment of enterprise income tax return to the tax authorities within 15 days from the end of a month or a quarter to pay the tax in advance. Enterprises should submit annual enterprise income tax returns to the tax authorities within five months from the date of the end of the year, and remittance and settlement of the tax payable and refundable.
V. Individual Income Tax (Local Tax)
The tax is levied on the individual's taxable income (including wages and salaries earned by individuals, and 11 taxable items such as production and business income of individual industrial and commercial households). In addition to the nine-level over-progressive tax rate from 5% to 45% for wages and salaries, and the five-level over-progressive tax rate from 5% to 35% for the production and business income of individual industrial and commercial households (Note: the same applies to investors of sole proprietorships and partnerships) and the income from contracting and leasing of enterprises and public institutions, a 20% proportional tax rate applies to the rest of all incomes. The tax payment period is as follows: the tax payable by withholding agents and self-declared taxpayers shall be paid into the state treasury within 7 days of the following month; the tax payable by individual industrial and commercial households on their production and business income shall be calculated on a yearly basis, prepaid in advance in monthly installments, and remitted within 3 months after the end of the year, with the excess being refunded and the minimum being compensated for; the tax payable on the income from contracting and leasing to enterprises and public institutions shall be calculated on a yearly basis and paid into the state treasury within 30 days after the end of the year; and the tax on income obtained from outside China shall be calculated on a yearly basis and paid into the state treasury within 30 days after the end of the year. The tax payable on the income of enterprises and institutions from contracting and leasing shall be calculated on an annual basis and paid into the state treasury within 30 days after the end of the year. Taxpayers with an annual income of more than 120,000 yuan shall make a tax declaration to the tax authorities within three months after the end of the year.
VI. Resource Tax (Local Tax)
It is levied on various taxable natural resources. The scope of taxation includes crude oil, natural gas, coal, other non-metallic minerals, ferrous metal minerals, non-ferrous metal minerals, salt and other seven categories. The tax rate of resource tax varies from RMB 0.3 to RMB 60 per ton or RMB 2 to RMB 15 per 1,000 cubic meters, depending on the type and location of the resources. At present, the resource tax is levied on a quantitative fixed-rate basis, and the next step will be to implement the ad valorem fixed-rate method of levying.
Seventh, urban land use tax (land tax)
In the city, county towns, towns and industrial and mining areas within the land as the object of taxation, the actual area of land occupied as the basis for taxation, according to the amount of tax on the use of land units and individuals. The tax rate is determined according to large cities, medium-sized cities, small cities, counties, towns and industrial and mining areas, and ranges from RMB 0.6 to RMB 30 per square meter. Land use tax is calculated annually and paid in installments.
Eight, property tax (land tax)
To cities, counties, towns and industrial and mining areas within the scope of the house as the object of taxation, according to the residual value of the property or rental income as the basis for taxation, to the owner of the property rights of a tax tax rate is divided into two categories: according to the residual value of the property to calculate the amount of tax payable, the applicable rate of 1.2%; according to the property rental income to calculate the amount of tax payable, the applicable rate of 12%, but individuals at the market price of the tax, the applicable rate of 1.2%, the applicable rate is 1.2%. The applicable tax rate is 12%, but the tax rate for residential housing rented by individuals at market price is reduced to 4%. Property tax is levied annually and paid in installments.
Nine, urban maintenance and construction tax (land tax)
It is levied on units and individuals who pay value-added tax (VAT), consumption tax and business tax. It is based on the actual VAT, consumption tax and business tax paid by the taxpayers, and is calculated and paid at three rates of 7% (in urban areas), 5% (in counties and towns) and 1% (not in urban areas, counties or towns), depending on the location of the taxpayers. The city maintenance and construction tax is paid at the same time as the value-added tax, consumption tax and business tax respectively.
X. Occupation Tax on Arable Land (Land Tax)
Units and individuals occupying arable land for building houses or engaging in other non-agricultural construction are levied according to the area of the arable land they occupy. The tax rate ranges from 5 yuan to 50 yuan per square meter. Taxpayers must be approved by the land management department to occupy arable land within 30 days from the date of payment of occupation tax.
XI. Land Value-Added Tax (Land Tax)
The value-added amount obtained from the transfer of the right to use state-owned land, the buildings on the ground and their attachments by taxpayers is the object of taxation, and is levied in accordance with the stipulated tax rate. It has 4 progressive tax rates, 30%, 40%, 50% and 60% respectively. Taxpayers shall apply for tax declaration to the competent tax authorities in the place where the real estate is located within 7 days from the date of signing the contract for transferring the real estate, and pay the land value-added tax within the period approved by the tax authorities. Due to the cost involved in determining or other reasons, and can not be based on the calculation of land value-added tax, land value-added tax can be levied in advance, until the project is fully completed, for settlement, and then liquidated, the more refunded, the less made up.
XII. Vehicle Purchase Tax (State Tax)
It is levied on the units and individuals who purchase taxable vehicles such as automobiles, motorcycles, trams, trailers, and agricultural transportation vehicles. Vehicle Purchase Tax is calculated on an ad valorem basis, with a tax rate of 10 percent. The taxable price is the full price and out-of-pocket expenses (excluding value-added tax) paid by the taxpayer to the seller for the purchase of the taxable vehicle; the State Administration of Taxation (SAT) stipulates the minimum taxable price of different types of taxable vehicles with reference to the average market transaction price of the taxable vehicles. Taxpayers acquiring taxable vehicles should declare tax and pay the tax within 60 days from the date of acquisition.
Thirteen, vehicle and ship tax (local tax)
In China's territory according to the law should be registered to the vehicle and ship management department of the vehicle and ship as the object of taxation, to the vehicle, ship owners or managers. It is divided into six major tax items, such as passenger vehicles and cargo vehicles. The annual tax rate for each tax item ranges from RMB 24 yuan to RMB 660 yuan per vehicle, or from RMB 3 yuan to RMB 120 yuan per ton of deadweight (net tonnage). Vehicle and boat tax is declared and paid on an annual basis.
XIV, stamp duty (local tax)
The economic activities and economic exchanges in the book set up, receive taxable certificates under the tax law levied. Stamp duty according to the nature of the taxable documents, respectively, according to the amount of the contract in accordance with the proportional tax rate or by the piece of the fixed amount of tax payable. Proportional tax rate of 1 ‰, 0.5 ‰, 0.3 ‰ and 0.05 ‰ four grades, such as purchase and sale contracts by the purchase and sale of the amount of 0.3 ‰ decal, processing contract by the processing or contracting income of 0.5 ‰ decal, property leasing contract by the amount of 1 ‰ decal of the lease, the contract of borrowing the amount of borrowing of 0.05 ‰ decal, etc.; rights, licenses, such as per piece of decal 5 yuan. Stamp duty is implemented by the taxpayer in accordance with the provisions of the taxable amount of their own calculations, the purchase and a full stamp duty stamp payment method. Equity transfer documents according to the amount of the actual transaction price of the day when the securities market, by the two parties to the documents were 3 per thousand tax rate to pay the stamp duty (that is, stamp duty on securities transactions).
XV. Deed Tax (Land Tax)
The transfer of ownership of land and housing for the object of taxation is levied on the transfer of ownership of land and housing, and the units and individuals who bear it are the taxpayers. Grant, transfer, sale and purchase of land, housing, the tax base for the transaction price, gift of land, housing, the tax base approved by the taxing authority, the exchange of land, housing, the tax base for the exchange of the difference between the price. The tax rate is 3% to 5%. Taxpayers should apply for tax declaration within 10 days from the date of occurrence of tax obligations, and pay the tax within the period approved by the deed tax collection authority.
Sixteen, tobacco tax (local tax)
For the acquisition of tobacco (including drying and baking tobacco) units, according to the acquisition of tobacco purchase amount levied, the tax rate of 20%. Taxpayers should declare tax within 30 days from the date of tax obligations. Specific tax period approved by the competent tax authorities.
The tax basis and tax rate of logistics business tax
Transportation enterprises from the territory of the passengers or goods out of the country, outside the passengers or goods carried by other transportation enterprises, to the full freight charges minus the balance of the freight paid to the subcontractor for the turnover.
Tax Item: Transportation
Current Taxation Scope: Land Transportation, Water Transportation, Air Transportation, Pipeline Transportation, Loading and Unloading
Current Tax Rate: 3%
Urgently requesting the national tax and local tax tax and tax rateWhen you set up the tax registration certificate, you will go to the national tax and local tax to find your specialist, who will give you the information to be approved by the tax, we have to see the specialist or else you will be fined within 3 days. To see the administrator or to be fined, the state tax to pay 3% of the value-added tax, income tax, a quarterly payment, the local tax to pay 7% of the urban construction tax, 3% of the education surcharge, 1% of the local education surcharge, as well as the purchase and sales contracts of the stamp duty, the capital of the books of the stamp duty, the capital of the stamp duty of five ten thousandths of the paid-in capital to pay the stamp duty, which are required to be paid by the 15th of each month before the 7th of the personal income tax
Local taxes Tax types and ratesLocal tax types and rates:
Business tax - generally divided into two categories of 3% and 5% after the camping reform;
Urban maintenance and construction tax - divided into rates of 7% (urban areas), 5% (counties and townships), or 1% (other areas) according to the type of city;
Education surcharges - a tax rate of 3%;
Enterprise income tax - a rate of 25%;
Enterprise income tax - a rate of 1.5%;
Enterprise income tax - a rate of 3%;
Enterprise income tax - a rate of 3%;
Enterprise income tax - a rate of 3%; and 25%;
Individual Income Tax - the individual income tax withheld and paid by enterprises is a super progressive rate, 3%-45%;
Vehicle and Ship Tax - levied annually according to different types of vehicles
Real Estate Tax - the annual rate is 12% according to the rent, and the annual rate according to the original value of the house is 1.2%;
Urban and Townland Use Tax - the tax rate is 3%. levied annually according to the area and grade of land;
Resource tax - divided into ad valorem and ad valorem according to different resource types;
Deed tax - the tax rate is generally 3%-5%;
Stamp duty - the tax rate is divided into one thousandth of a percent, five ten thousandths of a percent, 0.5 ten thousandths of a percent, as well as levied on a per-piece basis of 5 yuan;
I. Land Taxes Taxes: urban, farmland occupation tax,, property tax, urban real estate tax, vehicle and vessel use tax, vehicle and vessel use license tax, deed tax, slaughter tax, feast tax.
Second, the local tax collection:
1, business tax is paid according to the income from the services provided 5%; cultural and sports industry, such as 3%; entertainment industry, 20% payment;
2, urban construction tax is paid according to the payment of business tax and value-added tax and the sum of the 7% payment;
3, education surcharge is paid according to the payment of business tax and value-added tax and the sum of the 3% payment;
4, Local education surcharge is paid at 2% of the sum of business tax and value-added tax;
5, cultural construction fee is paid at 3% of advertising and entertainment revenue;
6, stamp duty: purchase and sales contracts are discounted at three ten thousandths of the amount of the purchase and sale; account books are paid at 5 yuan / book (when activated annually); the year is based on the "paid-in capital" and "capital stock"; and "capital stock" and "capital stock". "and" capital surplus "and the sum of five ten thousandths of the payment (the first year by the full payment, and then by the annual increase in the payment);
7, urban land use tax according to the actual occupation of the land area to pay (local regulations vary, XX yuan / square meter);
8, Property tax is paid at 70%*1.2% of the original value of owned property;
9. Vehicle and ship tax is paid according to the vehicle (regulations vary from place to place, and the tax amount is different for different models, XX yuan per vehicle);
10. Enterprise income tax is paid according to the taxable income (adjusted profit) (18% for less than 30,000 yuan, 27% for 30,000 yuan to 100,000 yuan, and 33% for 100,000 yuan or more);
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11, payroll withholding and payment of personal income tax.
According to the payment of value-added tax or business tax as the basis:
Urban construction tax 7%
Education surcharge 3%
Local education surcharge 1%
Stamp duty: refer to the stamp duty rate table
Property tax: according to the original value of the property of 70%, multiplied by 1.2%;
Land use tax: according to the land level, some ranging from 3.2 per square meter to 6 per square meter.
Detailed tax basis, tax method, and tax rate of various taxes, thank you
The State Administration of Taxation is mainly responsible for the collection and management of the following items: value-added tax, consumption tax, business tax, income tax, and urban maintenance and construction tax centralized in the railway, the head office of the banks, the insurance company, the central enterprise income tax, the central government and locally owned enterprises, institutions composed of joint ventures, joint stock enterprises, and income tax. Income tax, enterprise income tax of enterprises registered for establishment (opening) at all levels of industrial and commercial administration after January 1, 2002, income tax of local and foreign banks and non-banking financial enterprises, offshore petroleum enterprise income tax, resource tax, individual income tax levied on interest income from savings deposits, stamp duty levied on securities transactions, vehicle purchase tax, tax rebate for exported products, and late payment of penalties on central taxes
The local tax bureaus are mainly responsible for the collection and management of the following items (excluding the part of the local tax that has been explicitly collected by the State Administration of Taxation): business tax, enterprise income tax, individual income tax, land value-added tax, urban maintenance and construction tax, vehicle and vessel tax, property tax, urban real estate tax, resource tax, urban land use tax, farmland occupancy tax, deed tax, tobacco tax, stamp duty, fixed asset investment tax (suspension of collection) Directional Adjustment Tax (suspended), local tax revenues from late payment of penalties, and education surcharges attached to local business tax. In some areas, it is also responsible for the collection of social insurance premiums and other local fees.
First, the value-added tax (national tax)
The units and individuals who sell goods or provide processing, repair and assembly services as well as imported goods within the territory of China are levied. VAT taxpayers are divided into general taxpayers and small-scale taxpayers. For general taxpayers, the tax is levied on the added value of their sales (or imports) of goods or the provision of processing, repair and fitting services, with the basic rate of 17%, the lower rate of 13%, and 0% for exported goods (except for those stipulated by the State Council); for small-scale taxpayers, the simplified method of calculating the amount of tax payable is implemented, with the rate of 6%, and the rate for those engaging in the wholesaling or retailing of goods and other items enumerated in the tax law is 4%. The tax period for VAT is generally one month, and taxpayers should declare their taxes within the levy period from the 1st to the 10th of the following month.
Second, consumption tax (national tax)
It is levied on units and individuals who produce, commission processing and import taxable consumer goods in China. The scope of taxation includes 18 tax items such as cigarettes, wine and alcohol, cosmetics, precious jewelry and jewelry and jade. Consumption tax is calculated according to the tax items defined in the tax law, and the taxable amount is calculated according to the sales volume and quantity of the taxable consumer goods by ad valorem or ad valorem method respectively. The tax period for consumption tax is the same as that for value-added tax (VAT).
Business tax (mainly under the jurisdiction of local tax)
It is levied on units and individuals who provide taxable services, transfer intangible assets and sell real estate for a fee. Taxable services include transportation, construction, finance and insurance, and other seven tax items. Business tax is calculated and paid according to the turnover or transfer of taxable services or taxable acts, and sales at the tax rate set by law. Except for the entertainment industry, which is subject to a tax rate of 20% (of which 5% applies to billiards and bowling), the tax rate for other tax items is 3% or 5%. The tax period for business tax is basically the same as VAT and consumption tax.
Fourth, enterprise income tax (state and local tax **** management)
All enterprises and other organizations (excluding sole proprietorships and partnerships) in China are subject to enterprise income tax on their production and operation income and other income derived from sources within and outside China. Enterprise income tax is based on the enterprise's total income for each taxable year, less non-taxable income, tax-exempted income, various deductions and allowances to make up for prior years' losses. The enterprise income tax rate is 25%. Enterprise income tax is calculated on a tax year basis, with the tax year starting from January 1 and ending on December 31 of the Gregorian calendar. Enterprise income tax is collected by monthly or quarterly prepayment, year-end remittance, and more refund less compensation. In other words, an enterprise shall file an advance payment of enterprise income tax return to the tax authorities within 15 days from the end of a month or a quarter to pay the tax in advance. Enterprises should submit annual enterprise income tax returns to the tax authorities within five months from the date of the end of the year, and remittance and settlement of the tax payable and refundable.
V. Individual Income Tax (Local Tax)
The tax is levied on the individual's taxable income (including wages and salaries earned by individuals, and 11 taxable items such as production and business income of individual industrial and commercial households). In addition to the nine-level over-progressive tax rate from 5% to 45% for wages and salaries, and the five-level over-progressive tax rate from 5% to 35% for the production and business income of individual industrial and commercial households (Note: the same applies to investors of sole proprietorships and partnerships) and the income from contracting and leasing of enterprises and public institutions, a 20% proportional tax rate applies to the rest of all incomes. The tax payment period is as follows: the tax payable by withholding agents and self-declared taxpayers shall be paid into the state treasury within 7 days of the following month; the tax payable by individual industrial and commercial households on their production and business income shall be calculated on a yearly basis, prepaid in advance in monthly installments, and remitted within 3 months after the end of the year, with the excess being refunded and the minimum being compensated for; the tax payable on the income from contracting and leasing to enterprises and public institutions shall be calculated on a yearly basis and paid into the state treasury within 30 days after the end of the year; and the tax on income obtained from outside China shall be calculated on a yearly basis and paid into the state treasury within 30 days after the end of the year. The tax payable on the income of enterprises and institutions from contracting and leasing shall be calculated on an annual basis and paid into the state treasury within 30 days after the end of the year. Taxpayers with an annual income of more than 120,000 yuan shall make a tax declaration to the tax authorities within three months after the end of the year.
VI. Resource Tax (Local Tax)
It is levied on various taxable natural resources. The scope of taxation includes crude oil, natural gas, coal, other non-metallic minerals, ferrous metal minerals, non-ferrous metal minerals, salt and other seven categories. The tax rate of resource tax varies from RMB 0.3 to RMB 60 per ton or RMB 2 to RMB 15 per 1,000 cubic meters, depending on the type and location of the resources. At present, the resource tax is levied on a quantitative fixed-rate basis, and the next step will be to implement the ad valorem fixed-rate method of levying.
Seventh, urban land use tax (land tax)
In the city, county towns, towns and industrial and mining areas within the land as the object of taxation, the actual area of land occupied as the basis for taxation, according to the amount of tax on the use of land
Jilin City, the current deed tax rate and the basis for taxation is?Deed tax
Deed tax is a property tax levied on the owner of real estate that has undergone a change in ownership. The current deed tax is the Provisional Regulations on Deed Tax of the People's Republic of China (PRC), which was reissued on July 7, 1997, and was implemented on October 1, 1997 onwards.
Characteristics of deed tax: 1. Deed tax is a property transfer tax; 2. Deed tax is paid by the property bearer.
I. Scope of Deed Tax
(1) Grant of State-owned Land Use Right;
(2) Transfer of Land Use Right, including sale, gift and exchange, excluding the transfer of the right of contracting for the management of rural collective land;
(3) Sale and purchase of houses;
(4) Gift of houses;
(5) Exchanges of houses.
Second, the taxpayer of the deed tax
In the People's Republic of China **** and the State transfer of land, housing ownership, bear the units and individuals for the taxpayer of the deed tax.
Third, the rate of deed tax
The rate of deed tax is 3-5%.
The applicable tax rate of deed tax shall be determined by the people of provinces, autonomous regions and municipalities directly under the central government within the range stipulated in the preceding paragraph in accordance with the actual situation in the region, and shall be reported to the Ministry of Finance and the State Administration of Taxation for the record.
Fourth, the tax basis of the deed tax
(a) state-owned land use right grant, land use right sale, housing sales, for the price of the transaction;
(b) land use right grants, housing grants, by the levy authorities with reference to the sale of land use rights, housing sales and purchases of the market price of the approved;
(c) exchange of land use rights, housing exchanges, the exchange of land use rights, housing, the exchange of land use rights, housing, the market price of the tax rate of the tax. (c) Land use rights exchange, housing exchange, for the difference in the price of the exchanged land use rights, housing.
V. Calculation of Taxable Amount of Deed Tax
Taxable Amount = Taxation Basis×Tax Rate
VI. Declaration and Payment of Deed Tax
1. The time of occurrence of the tax obligation of the deed tax is the same day when the taxpayer signs the contract for transfer of land and housing ownership, or the day when the taxpayer obtains other vouchers of the nature of the contract for transfer of land and housing ownership.
2. The taxpayer shall, within 10 days from the date of occurrence of the tax obligation, apply for tax declaration to the deed tax collection authority where the land or house is located, and pay the tax within the period approved by the deed tax collection authority.
3, the deed tax collection authority for the land, housing, the local financial authorities or local tax authorities. The specific collection authority is determined by the people of provinces, autonomous regions and municipalities directly under the central government.
VII. Reduction and exemption of deed tax
(1) state organs, institutions, social organizations, military units bear land, housing for office, teaching, medical, scientific research and military facilities, exempted;
(2) urban workers in accordance with the provisions of the first time to buy public housing, exempted;
(3) due to force majeure to lose the housing and re-buying (c) The re-purchase of housing due to force majeure loss of housing shall be reduced or exempted from levy as appropriate;
(d) Other items of reduction or exemption of deed tax as stipulated by the Ministry of Finance.
Property tax is a kind of property tax levied on property owners based on the taxable value of houses or rental income. The current property tax is the second step after the profit tax, September 15, 1986, the State Council formally issued the "People's Republic of China *** and the State Property Tax Provisional Regulations", from October 1, that year began to implement.
Characteristics of property tax: 1, property tax belongs to the individual property tax in the property tax, and the object of taxation is only the house; 2, the scope of taxation is limited to the business houses in the town; 3, the difference between the business use of the house provides for the taxation method, for the use of the house only according to the taxable value of the property taxed for the rental, the house of the lease, the lease of the house according to the rental income tax.
Taxpayers and objects of taxation
I. Taxpayers
The taxpayers of property tax include:
(1) If the property right belongs to the state, the management unit shall pay the tax; if the property right belongs to the collectives and the individuals, the collective unit and the individuals shall pay the tax.
(B) the property rights of the classic, the taxpayer by the classic.
(C) the owner of the property rights, the lessee is not in the location of the house, by the real estate agent or the user of the tax
(D) property rights have not been determined and the rent of the code of disputes have not been resolved, but also by the real estate agent or the user of the tax.
(E) the use of other properties without rent. Taxpayers and individuals without rent to use the property management department, tax-exempt units and tax units of the property, should be used by the user to pay the property tax.
Second, the object of taxation
The object of property tax is property. The so-called property refers to the roof and enclosure structure, can be sheltered from the wind and rain, in which people can produce, study, work, entertainment, living or storage of materials. However, structures that are separate from the house such as fences, conservatories, water towers, chimneys, outdoor swimming pools, etc. are not considered property. But the indoor swimming pool is property.
Scope of Taxation
Cities, county towns, towns, industrial and mining areas, but not including rural houses
Taxation Basis and Rates
Taxation according to the residual value of the property is called ad valorem, and according to the rental income of the property is called rental.
First, the basis of taxation
1, ad valorem
Property tax is calculated according to the original value of the property minus 10% to 30% of the residual value of the property.
The percentage of deduction is determined by the local ***.
The original value of the property: it should include all kinds of auxiliary equipments which are inseparable from the house, or the ancillary facilities which are generally not valued separately. Mainly: heating, sanitation, ventilation, etc.
Taxpayers on the original house for remodeling, expansion, to increase the original value of the house.
The following three issues should also be noted:
(1) The investment in the joint venture of the property, in the calculation of property tax should be treated differently. *** risk-bearing, according to the residual value of the property as the basis for taxation, property tax; on the collection of fixed income, should be paid by the lessor of the rental income according to the property tax.
(2) In the case of finance lease houses, the property tax should be calculated and levied on the residual value of the property, and the taxpayer of the property tax during the lease period should be determined by the local tax authorities according to the actual situation.
(3) When the new house is delivered for use, if the central air-conditioning equipment has been calculated in the original value of the property, then the original value of the property should include the central conditioning equipment; the old house installation of air-conditioning equipment is generally recorded as a single fixed asset and should not be counted in the original value of the property.
Help organize the tax rate of each tax and the scope of collection, formula, tax basisYou submit the question is too large, our country is still a little too many varieties of taxes, I do not know what you need the tax rate of the tax, in fact, these can go to the tax office to consult. If you don't know, you can ask the lady of the house