(1) For ad valorem taxation, the tax basis is the residual value after deducting 10%-30% from the original value of the property;

(2) If rent is levied (i.e. real estate is leased), the tax basis shall be the rental income of real estate. The specific reduction range of ad valorem 10%-30% shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%.

Property tax rate adopts proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is1.2%; If assessed according to the rental income of real estate, the annual tax rate is 12%. The calculation of property tax payable is divided into the following two situations, and its calculation formula is:

(1) Taxable amount calculated according to the original value of real estate = original value of real estate ×( 1- 10% or 30%)× tax rate (1.2%).

(2) Taxable amount based on real estate rental income = real estate rental income × tax rate (12%)?

Extended data:

Collection target:

Property tax is levied on real estate. The so-called real estate refers to a place where people can produce, study, work, entertain, live or store materials with a roof and enclosure structure that can shelter from the wind and rain. But fences, greenhouses, water towers, chimneys, outdoor swimming pools and other buildings independent of houses are not real estate. But the indoor swimming pool belongs to real estate.

Because the commercial housing developed by real estate development enterprises is the product of real estate development enterprises before sale, the commercial housing built by real estate development enterprises before sale is not subject to property tax; However, property tax should be levied on commercial houses that have been used or leased or lent by real estate development enterprises before sale.

Units and individuals with the obligation to pay property tax. Property tax is paid by the property owner. Property owned by the whole people shall be paid by the management unit. Property rights are paid by the mortgagee. If the property owner or mortgagee is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user.

1. If the property right belongs to the state, it shall be paid by the business management unit; If the property rights are owned by collectives and individuals, the collective units and individuals shall pay taxes;

2. If property rights are issued, the mortgagee shall pay taxes;

3. If the property owner or mortgagee is not in the location of the house, the property custodian or user shall pay taxes;

4. If the property right is not determined and the rent dispute is not resolved, the property custodian or user shall also pay taxes;

5. The problem of using other properties without rent. Taxpayers and individuals who use the property of real estate management departments, tax-free units and rent-free taxpayers should pay property tax on their behalf.

Baidu encyclopedia-property tax