20 17 years property tax situation, how to calculate the property tax rate?

Taxation is something that everyone will come into contact with. Among them, everyone knows a lot about property tax, but is there anything special about the property tax of 20 17? What is the property tax rate?

Property tax collection is divided into many aspects.

1, in terms of area. According to the normal operation process, the object of expropriation will mainly be houses with an area of 144 square meters. At present, the expansion of the pilot scope of property tax idling does not mean that the property tax will come this year, unless it goes beyond the corresponding legislative procedures, it will still appear in the form of administrative legislation.

2. From the purpose of land use. Specifically, due to the relatively small area of commercial real estate and office buildings, the relevant research and discussion are the least controversial. In 2009, it is possible to start collecting property tax from commercial real estate, and then expand the tax target to owners who own multiple houses, and gradually realize that everyone who owns real estate should pay taxes. No matter which city tries to levy property tax, the short-term impact on the local real estate market will be great and the tax cost will be high. Because it is necessary to find out everyone's real estate, we must also find out the housing in the urban-rural fringe and rural areas, and the current simulation pilot is only for urban residents. Moreover, the levy of property tax has to be decided by many departments, and the plan needs to be reviewed by the Legislative Affairs Office of the State Council before being submitted to the National People's Congress Standing Committee (NPCSC), and then submitted to the National People's Congress after several readings. It will take at least three years to go through all the formalities.

3. From the expert's point of view. As far as housing area is concerned, the collection of property tax can be divided into ordinary housing and non-ordinary housing. The state encourages the development and consumption of units less than 90 square meters, and does not interfere with the development and purchase of units of 90 ~ 140 square meters, but it has always held a restraining attitude towards the development and sales of large units above 140 square meters. Therefore, at present, some experts believe that the defined value of property tax is 144 square meters. In other words, the housing area is above 144 square meters, which belongs to the scope of property tax collection; Otherwise, it is exempted.

20 17 property tax rate:

The following is the calculation method of each factor of tax rate.

1. Tax rate algorithm of real estate tax: According to the regulations, the real estate tax is taxed at a proportional rate and ad valorem. If ad valorem is levied, the tax rate is1.2%; The tax rate levied from the rent is 12%.

Second, the tax basis of real estate tax: there are two tax bases for real estate tax: one is the taxable residual value of real estate, and the other is the rental income of real estate. The breakdown is as follows:

The taxable residual value of real estate, according to the provisions of the tax law, should be based on the taxable residual value of 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 real estate here refers to the original price of the house recorded by the enterprise in the "fixed assets" account book according to the accounting system. If the original house price is recorded in the enterprise's "fixed assets" account book, the original house price shall be deducted as the taxable residual value of the property according to a certain proportion. According to the regulations, when an enterprise rebuilds or expands a house, the original value of the house should be increased accordingly.

Rental income: According to the regulations, the rental income of real estate should be used as the tax basis of 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. Calculation method of property tax: According to the tax law, there are two calculation methods of property tax:

1, calculated according to the residual value after deducting 30% from the original value of the property. The calculation formula is: annual tax payable = original book value of real estate ×( 1-30%)× 1.2%.

2. According to the rental income, the calculation formula is: annual tax payable = annual rental income × applicable tax rate (l2%).

The above methods are calculated on an annual basis. If it is paid in installments, such as half a year, the annual tax payable is divided by 2; 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 taxable amount of property tax of construction enterprises is calculated 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.

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