How to pay property tax for property houses

There are two tax bases for real estate tax: the taxable residual value of real estate and the rental income of real estate. (1) The taxable residual value of real estate shall comply with the provisions of the tax law, and the taxable residual value of real estate shall be used as the tax basis for real estate occupied by enterprises. The so-called taxable residual value of real estate refers to the balance of the original value of real estate after deducting factors such as 10% to 30% natural loss. The original value of the real estate mentioned here refers to the original price of the house recorded by the enterprise in the "fixed assets" account book in accordance with the provisions of the accounting system. If the original house price is recorded in the enterprise's "fixed assets" account book, a certain percentage shall be deducted from the original house price as the taxable residual value of the house. According to the regulations, when an enterprise rebuilds or expands a house, the original value of the house should be increased accordingly. (II) Rental income According to the regulations, the rental income of real estate should be used as the tax basis for property tax. Real estate rental income refers to the remuneration received by enterprises for renting real estate, including monetary income and physical income. For those who use labor services or other forms as remuneration to offset the rental income, a standard rent shall be determined with reference to the rental level of similar local real estate, and property tax shall be levied according to regulations. Three. According to the provisions of the tax law, there are two ways to calculate the property tax: (1) It is calculated according to the residual value after deducting 30% from the original value of the property. Its calculation formula is: annual tax payable = original book value of real estate ×( 1-30%)× 1.2% (2) Calculated according to rental income, its calculation formula is: annual tax payable = annual rental income× applicable tax rate (l2%). The above methods are calculated on an annual basis, such as payment by installments, such as payment by half a year. For quarterly payment, divide the annual tax payable by 4; For monthly payment, the annual tax payable shall be divided by 12. Four. Accounting treatment method of property tax The property tax payable by construction enterprises shall be accounted by the subject of "tax payable-property tax payable". The lender of this course reflects the property tax that the enterprise should pay, the borrower reflects the property tax that the enterprise has actually paid, and the balance reflects the property tax that the enterprise should pay but has not paid in the lender. At the end of the month, the enterprise shall calculate the property tax payable according to the regulations and make the following accounting entries: Debit: management fee loan: tax payable-property tax payable. Enterprises should make the following accounting entries when paying the property tax according to the prescribed tax period: Borrowing: Taxes payable-Property tax loans payable: Bank deposits: Guangdong Five Vague analysis says that it is enough for buyers to apply for affordable housing. Can the demolition house be bought and sold? What about the formalities? Five local laws and regulations in China will be unveiled intensively. Five local laws and regulations in China will be issued soon. How to discuss the compensation case of demolition and resettlement? Analysis of disputes over demolition compensation contract. After the contract is signed, the ownership cannot be transferred. You bought a quasi-demolition house.

Legal objectivity:

Article 6 of the Provisional Regulations on Urban Property Tax in People's Republic of China (PRC) shall be taxed according to the following standards and tax rates: 1. The property tax is taxed annually according to the standard house price, and the tax rate is 1%. Second, the real estate tax is levied on an annual basis according to the standard land price, and the tax rate is 1.5%. 3. Cities where the standard house price and the standard land price are indistinguishable can be temporarily taxed on an annual basis according to the standard house price, and the tax rate is 1.5%. 4. In cities where the standard housing land price is difficult to obtain, the standard housing rental price can be temporarily levied on an annual basis, and the tax rate is 15%.