How to understand the tax difficulties in property tax relief should be understood as:
(1) Taxpayers have real difficulties in paying taxes due to the total suspension of production (excluding seasonal suspension of production) or the suspension of business for more than half a year;
(two) the land occupied by industries or projects encouraged or supported by the state, the taxpayer has suffered a large loss in a short period of time, and the current monetary funds are not enough to pay the urban land use tax after deducting the wages payable and legal labor insurance premiums;
(3) Due to force majeure, such as wind, fire, water, earthquake and other serious natural disasters and other unexpected reasons, taxpayers have suffered heavy losses, and their normal production and business activities have been greatly affected, resulting in difficulties in paying taxes; (4) Other difficult circumstances identified by Jiangsu Provincial Local Taxation Bureau.
How to understand the rent-free use in property tax? Rent-free use, that is, the problem of paying property tax without rent.
Significance and algorithm of property tax. Thank you. The property tax is 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 the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax. If the property tax is calculated and paid according to the residual value of the property, the tax rate is1.2%; If paid according to the rental income of real estate, the tax rate is 12%.
Property tax: How to pay the property tax on the land value of the property to be built According to Article 3 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Relevant Policies for Resettlement of Urban Land Use Tax for Disabled Persons (Caishui [2065 438+00] 12 1No.), the original value of the property taxed according to the original value of the property should include the land price, including the price paid for obtaining the land use right. If the plot ratio is less than 0.5, the land area shall be calculated according to 2 times of the construction area of the real estate, and the land price included in the original value of the real estate shall be determined accordingly.
Parcel plot ratio = total construction area ÷ land area = (39000+28000) ÷ 69000 = 0.97 > 0.5。
Therefore, the land value should be completely included in the original value of the property. However, there are two views in practice.
(1) According to the provisions of Caishui [20 10] 12 1, if the plot ratio is greater than 0.5, the land value shall be fully incorporated into the original value of the property that has been put into use, and the property tax shall be paid.
(2) As the property to be built has not reached the obligation point of property tax payment, the land value is shared between the property that has been put into use and the property to be built to calculate the original value of the property.
For example, as stipulated in Article 2 of the Announcement of Xiamen Local Taxation Bureau on Confirming the Land Price Incorporated into the Original Value of the Property and Collecting Property Tax (Announcement No.2016 No.5 of Xiamen Local Taxation Bureau), if the same parcel is developed in stages, when the property tax is declared, the land price will be incorporated into the original value of the property according to the percentage of the construction area of the property (building) in the current period to the total construction area of the plot.
Agree with the second point of view. According to Article 19 of the Interpretation and Interim Provisions of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Some Specific Issues of Property Tax (Caishui Di Zi [1986] No.8), the property tax will be levied from the month after the taxpayer entrusts the construction enterprise to build the house. Obviously, the property to be built has not yet reached the property tax obligation point.
Article 47 of the Accounting System (Caishui [2000] No.25) stipulates that when an enterprise uses land to build a project for its own use, all the book value of the land use right shall be transferred to the cost of the project under construction. Article 6 of the Accounting Standards for Enterprises No.6-Guide to the Application of Intangible Assets stipulates that the land use right obtained by an enterprise should usually be recognized as intangible assets, but if the land use right is changed to earn rent or increase capital, it should be converted into investment real estate. If factories and other buildings are developed and built by themselves, the relevant land use rights and buildings should be dealt with separately. Therefore, enterprises applying different accounting systems adopt different accounting treatment methods. Some require that the land price be included in the original value of the property, while others do not. The author believes that land and housing are inseparable. According to the principle of "real estate is consistent with real estate" stipulated in the Property Law, the original value of the house should include land price, which is also the main reason why the document Caishui [20 10] 12 1 stipulates that land price should be incorporated into the original value of real estate to pay property tax.
Therefore, when calculating the property tax, the property to be built should share the land value, but the property to be built has not reached the time of paying the property tax obligation, and the corresponding land value does not need to pay the property tax during the period of being built, so it should be included in the original value of the property to pay the property tax when the property reaches the tax obligation.
How to understand the residential property and investment property of real estate? Living refers to the only house where you or your family actually live.
Investment, in which one person owns several properties and rents them out to others to live in, is an investment.
How to pay property tax for special property? During the period of rent-free rental, the property owner shall pay the property tax.
There is no property tax on subletting property.
Property tax for using other units' real estate without rent According to the provisions of Caishui [2009] 128, taxable units and individuals who use other units' real estate without rent shall pay property tax on their behalf according to the residual value of the real estate.
How to pay the property tax for the unit property shall be declared and paid according to 65438+ 0.2% of the residual value of the property. Units renting houses can declare and pay property tax according to 12% of rental income.
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.
How to calculate the property tax and how to collect the property tax in Qingdao? If the second-hand house is transferred normally, the following fees shall be paid according to the relevant provisions:
(1) VAT: The tax rate is 5.55%, which shall be paid by the seller, and it is stipulated that:
For the transfer and sale of non-ordinary housing with a purchase time of less than 2 years, the value-added tax shall be levied in full;
For the transfer of non-ordinary houses with a purchase time of more than 2 years or ordinary houses with a purchase time of less than 2 years, the value-added tax shall be levied according to the difference between the two transactions;
The transfer and sale of ordinary houses that have been purchased for more than 2 years shall be exempted from value-added tax;
If the property for sale is non-residential such as shops, office buildings and factories, it has not been demonstrated whether it is necessary to levy full value-added tax after 2 years;
(2) Personal income tax: 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions, which shall be paid by the seller.
There are two conditions for expropriation: the only residence in the family and the purchase time is more than 5 years.
If both conditions are met at the same time, individual income tax can be exempted;
Personal income tax must be paid if any condition is not met;
In addition, if the property sold is a non-residential property, personal income tax will be paid under any circumstances.
(3) Stamp duty: the tax rate is 1%, which is shared equally between the buyer and the seller, but it is temporarily exempted by the state.
(4) Deed tax: the basic tax rate is 3%, and the preferential tax rates are 1.5% and 1%, which shall be paid by the buyer and stipulated at the same time.
The Buyer purchases an ordinary house with an area less than 90 square meters for the first time, and pays 65438+ 0% of the total transaction amount;
If the Buyer purchases an ordinary house with an area of over 90 square meters (including 90 square meters) for the first time, it shall pay 0.5% of the total transaction amount of 65,438+;
If the property purchased by the Buyer is non-ordinary residence or non-residence, 3% of the total transaction amount shall be paid.
(5) Surveying and mapping fee: 1.36 yuan/m2, total amount = 1.36 yuan/m2 * actual surveying and mapping area; Generally speaking, housing reform needs surveying and mapping, and commercial housing needs surveying and mapping if there is no surveying and mapping chapter of the Housing Authority on the original property certificate.
(6) Total transaction cost of second-hand houses: residential 6 yuan/m2 * actual survey area, non-residential 10 yuan/m2.
(7) Registration fee: the cost of production is 80 yuan, and the title certificate is 20 yuan.
How to understand the meaning of catering products?
(1) Catering products consist of material entities and non-material services that meet certain needs and interests of customers.
(2) The physical entity of catering products is called tangible products. The tangible products in catering products are easy for customers to see from the appearance of the products. Such as the appearance of the restaurant, catering production and service facilities, the image of the restaurant, the shape, appearance, color, style, size, decoration and packaging of dishes and drinks.
(3) The intangible entity of catering products is called intangible products. Intangible products in catering products are invisible to customers from the outside of the products, but they can be felt in the internal quality of the products. For example, the reputation, grade, location, characteristics, atmosphere and service of restaurants are all very important intangible products.
(4) Tangible products and intangible products in catering products are equally important and cannot replace each other.
(5) The tangible and intangible products of catering constitute a complete catering product.
(6) The core of catering products is the function and utility of the products. That is, the edibility of catering products.