What is the collection standard of high-grade residential tax in Chongqing?

Chongqing's high-grade property tax refers to the annual tax that must be paid by single-family villas and high-grade real estate whose unit price is more than twice the average price of new houses in Chongqing (the current standard is 15455 yuan/square meter). The higher the unit price, the higher the tax, ranging from 0.5%/ year to 1.2%/ year. This tax has nothing to do with people.

Second, the scope of collection

Individual-owned single-family commercial housing, newly purchased high-grade housing by individuals, and newly purchased first and above ordinary housing by individuals without Chongqing household registration, enterprise or work. Personal high-grade housing and multiple sets of ordinary housing that are not included in the scope of taxation will be included in the scope of taxation in due course.

Single-family commercial housing refers to an independent and single-family house built on state-owned land according to law in real estate commercial housing development projects, which has no walls or connections with adjacent houses.

High-grade housing refers to the housing where the transaction unit price of construction area has reached 2 times or more of the average transaction price of new commercial housing in the nine districts of the main city in the past two years.

Third, the tax rate

Before the implementation of the Interim Measures, the tax-free area of single-family commercial housing owned by taxpayers was 180 square meters; Newly purchased single-family commercial housing and high-grade housing, duty-free area 100 square meter.

The tax-free area is deducted by the family, and a family can only deduct the tax-free area of a taxable house.

The standard price standard for 20 18 years of high-grade housing is 15455 yuan/m2.

The tax rate is 0.5% for houses where the transaction unit price of single set of commercial housing and high-grade housing construction area reaches less than 3 times of the average transaction construction area of newly-built commercial housing in the nine districts of the main city in the last two years; 3 times (inclusive) to 4 times, and the tax rate is1%; The tax rate for four or more times (inclusive) is 1.2%.

Calculation formula: Taxable amount = taxable construction area × transaction unit price of construction area × tax rate.