How do single-family villas in Chongqing pay taxes every year?

Legal analysis: 1. The taxation objects of Chongqing real estate tax include: for single-family villas, whether they are stock houses or incremental houses, they must be taxed; High-end apartments with house prices exceeding twice the local average price will also be taxed; In addition, if three people who have no hukou, no job or no investment in Chongqing buy two or more houses in Chongqing, the property tax will be levied from the second one.

2. Regarding the tax rate of property tax, the property whose house price reaches 2 to 3 times the local average price is taxed at 0.5% of the property value; For real estate whose house price reaches 3-4 times of the local average price, it is taxed at 1% of the real estate value; If it is more than 4 times, it will be taxed at the rate of 1.2%.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. The laws authorized by the State Council shall be formulated and implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the formulation of laws and administrative regulations, make unauthorized decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are in conflict with tax laws and administrative regulations.

Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

According to the provisions of laws and administrative regulations, units and individuals with the obligation to withhold and pay taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.