Property tax related policies and regulations

At present, the tax authorities are relatively unfamiliar with this, and the names of different countries are different. They are mainly called "property tax" or "real estate tax". They are mainly aimed at real estate such as land and houses, and require their owners or lessees to pay certain taxes every year. The tax value will increase with the increase of real estate output value.

The basic framework of real estate tax reform is to combine the current property tax, urban real estate tax, land value-added tax and land transfer fee into a unified property tax at all stages of real estate.

The term property tax originated from abroad, especially in Southeast Asia, and real estate is almost equivalent to real estate. There are three main types of real estate taxes in the world. Some countries only levy behavior tax on the transfer of real estate, based on turnover. Some countries levy taxes on retained real estate according to its assessed value; Some countries are interested in transfer.

Real estate income tax is based on income or income. As far as China is concerned, the property tax we are talking about should belong to the second situation.

It is reported that the "property tax" will be first levied in Beijing at the end of this year or early next year, and then Shanghai, Nanjing and Guangdong will also be levied one after another.