How to calculate the late payment fee of house rental property tax, and what is the basis of property tax charge?

With the continuous development of economy, many people are busy with their own careers and sometimes forget some very important taxes. When they think about it, they find that they need to pay some late fees. We know that the purpose of asking merchants to pay late fees is to remind them to pay taxes on time. Then, we all know how to calculate the late payment fee for house leasing, and what is the basis for property tax charges?

Article 32 of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates that if a taxpayer fails to pay the tax and the withholding agent fails to pay the tax, the tax authorities shall not collect five ten thousandths of the tax from the date of delay, except for ordering it to be paid within a time limit. "This means that all taxes and fees are 5/ 10000." Property tax is levied annually and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

Therefore, the calculation of late payment fee should be: late payment fee = late payment fee × five ten thousandths × overdue days. Since you didn't say when the property tax expired, we can't help you calculate it. You can calculate or consult the local competent tax authorities according to the above formula.

Property tax calculation basis

1. For business premises, the taxable residual value of the property is the tax basis.

The so-called taxable residual value refers to the balance of the original value of the property after deducting the loss value 10% to 30% according to the tax law. These include:

(1) Its original value refers to the real estate price subject of "fixed assets" recorded on the books by taxpayers according to the provisions of the property system. Therefore, in the accounting books included in the house price, the accounting system stipulates that it should be greater than 1 1, and the house price is deducted from the property tax; There is no record of house price 1 1. According to the above principles and similar houses, determine the original value of assets and collect property tax according to regulations.

(2) The original value of the property should include all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are generally not calculated separately. Mainly includes: heating, sanitation, elevators, aisles, balconies, etc. Water pipes, sewers, heating pipes, gas pipes, etc. Belonging to the auxiliary equipment of the house, it should be calculated from the nearest exploration well or tee pipe; The electric lamp network and lighting circuit shall be calculated from the connecting pipe of the incoming box.

(3) If the taxpayer reconstructs or expands the original house, the original value of the house shall be increased accordingly.

(4) For the replacement of ancillary equipment and supporting facilities, the value of the original corresponding equipment and facilities can be deducted when the original value of the property is included; Spare parts that are easily damaged and need to be replaced frequently in ancillary equipment and supporting facilities are not included in the original value of the property after updating, and the original value of the original spare parts is not deducted.

Taxpayers who fail to collect real estate tax according to the original value recorded in the accounting system shall make adjustments according to the original value of real estate; The original property value is obviously unreasonable and should be re-evaluated; If there is no original value of the property, it shall be verified by the tax authorities with reference to the value of similar houses where the house is located. Calculate and determine the original value and the residual value of the property according to the local applicable deduction rate. The deduction ratio must be implemented in accordance with the proportion stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

2. For rented houses, the rental income is the tax basis.

Housing rental income is the reward obtained by the owner of housing property right to rent the right to use the house, including monetary income and physical income. If the rental income is offset by labor services or other forms of remuneration, the rent standard shall be determined with reference to the local rent level of similar houses, and the rent shall be levied at the rate.

If the taxpayer fails to truthfully declare the rental income of individual rented houses or the declared amount is obviously unreasonable compared with the rental income of similar houses in the same lot, the tax authorities may, in accordance with the relevant provisions of the Tax Administration Law, adopt scientific and reasonable methods to verify the tax payable. Specific measures shall be formulated by the provincial local tax authorities in light of local actual conditions.

3 investment in joint ventures and real estate financing lease tax basis.

(1) Property invested by joint ventures should be treated differently when collecting property tax. For joint ventures that invest in real estate, if investors participate in investment profit sharing and * * * take risks, property tax shall be levied according to the taxable residual value of real estate;

(2) As far as the financing lease house is concerned, the lease fee includes the purchase price, handling fee and loan interest. It is different from the meaning of "rent" in general house leasing. After the lease expires, when the lessee repays the last lease fee, the property right of the house is generally transferred to the lessee.

After reading the above article, I think everyone knows how to calculate the property tax late fee for house leasing and what is the basis of property tax charge. In fact, in our daily life, if we remember the date, we don't have to pay the late fee, which can reduce some burdens. If we are careful, why pay for classes?