1. How to collect Nanjing property tax:
Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.
Scope of property tax collection: 1. Property tax is a special property tax in property tax, and its tax object is only housing;
Scope of property tax collection: 2. The scope of collection is limited to urban operating houses;
Property tax collection scope: 3. Distinguish between housing management and use, and stipulate the way of taxation. Self-use, according to the taxable residual value of the house, rental, pawn, according to the rental income tax.
Second, how to levy Nanjing property tax:
According to the current tax policy in Nanjing
Deed tax shall be levied at the reduced rate of 1% on ordinary houses purchased by individuals and belonging to families (members include buyers, spouses and minor children, the same below).
The deed tax shall be levied at the tax rate for ordinary housing with an area of more than 90 square meters and an area of less than 1.44 square meters, which is the only housing in the family; The deed tax is levied at the rate of 3% on individuals who purchase non-family only housing, whether it belongs to ordinary housing or non-ordinary housing. Example: Ordinary houses purchased by individuals for more than five years (including five years) are exempt from business tax for external sales. The time indicated on the house title certificate or deed tax payment certificate obtained by individual purchase shall be determined according to the principle of "which comes first". For public housing purchased in accordance with the national housing reform policy, the purchase time shall be determined according to the principle of "which comes first", and the effective time of the purchase contract, the date of issuance of the house payment receipt or the time indicated in the real estate license shall prevail.
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