Levy standard of Residential Property Tax

Levy standard of Residential Property Tax

The collection standard of residential property tax is a concern of many people, so the following small series will tell you about this problem.

1. business tax: business tax is levied on turnover, and the applicable tax rate is 5%.

2. The urban maintenance and construction tax shall be paid at 7% of the paid business tax.

3. Pay the education surcharge at 3% of the paid business tax.

4, local education surcharge, according to 2% of the business tax; (3 and 4 are slightly different according to local conditions).

5. According to the profit adjusted by the tax law, 25% shall pay enterprise income tax, and 20% for small and micro enterprises.

6. Personal income tax. When the company pays wages and salaries to employees, it will withhold and remit personal income tax according to the tax rate table.

7. Property tax: the original value of self-owned property is ×( 1- deduction rate) × 1.2% per year, and the deduction rate is stipulated by the provincial level, generally within 30%; The property shall be paid at 12% of the rent.

8. Land use tax: land use area × fixed payment. Quotas shall be determined by local authorities.

9. Stamp duty: account books, licenses and other rights certificates, contracts and agreements should be subject to stamp duty, depending on the situation.

10. Vehicle and vessel use tax: At present, it is mostly collected by insurance companies when paying compulsory insurance.