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TheRelevantInformationaboutHousePropertyTax(I)

(2019-03-27 15:46:23)

The time of pay taxes

1. The taxpayer uses the original property for production and operation, and pays the property tax from the month of production and operation;

2. The taxpayer builds a new house for production and operation, and pays the property tax from the next month of completion;

3. The house that the taxpayer entrusts the construction enterprise to construct shall pay the property tax from the month following the check procedure.

4. The taxpayer purchases a new commercial house and pays the property tax from the next month after the house is delivered for use;

5. The taxpayer purchases the stock room, and pays the property tax from the next month after the real estate ownership registration authority issues the housing ownership certificate;

6. The taxpayer rents or lends the property, and pays the property tax from the next month after the delivery of the leased or loaned property;mild tube

7. The real estate development enterprise shall pay for the property tax for the self-use, lease and lending of the commercial house built by the enterprise from the month following the use or delivery of the house.

Tax payment deadline

The property tax shall be calculated on an annual basis and paid in installments. The specific tax period shall be determined by the municipal people's government of the province, autonomous region or municipality directly under the Central Government.

TheRelevantInformationaboutHousePropertyTax(I)

Tax location

Property taxes are paid at the location of the property. Taxpayers whose properties are not in the same place shall be taxed separately to the tax authorities where the property is located according to the location where the property is located. 

Tax returns

The taxpayer of the property tax shall in accordance with the relevant provisions of the regulations, timely file the tax return and fill in the ''House Property Tax Return Form''.

Tax incentives

1. Property organs used by state organs, people's organizations, and the military are exempt from property tax. However, Mini electric scooter supplier the rental property of the above-mentioned tax-exempt units is not subject to tax exemption;

2. The property used by the unit that is funded by the state finance department is exempt from the property tax. However, the school’s factories, shops, guest houses, etc. should pay taxes according to the regulations;

3. Property used for religious temples, parks, places of interest and historical sites is exempt from property tax. However, the property used for business is inevitably;

4. All non-business properties are exempt from property tax. However, personally owned business premises or rental properties shall be taxed in accordance with the regulations;

5. Real estate tax shall be exempted from the real estate used by the branches of the People's Bank of China, which exercises the functions of state administration;

6. Other properties approved by the Ministry of Finance for tax exemption;

7. The property used by the aged service agency is tax-free;

8. Damaged houses and dangerous houses that have been damaged can be exempted from property tax after being stopped by the relevant departments.

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