What does tax planning include?

Tax planning includes personal income tax, property tax, property tax, travel tax, etc.

House/property tax

Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.

The current property tax was levied after the second step of changing profits into taxes. 1986 On September 5th, the State Council officially issued the Provisional Regulations on People's Republic of China (PRC) Real Estate Tax, which came into effect on June 5th, 2000.

On July 22nd, 20 10, at the seminar on local tax reform held by the Ministry of Finance, relevant persons said that the property tax pilot was implemented in 20 12. However, in view of the difficulty of nationwide implementation, the pilot began in individual cities.

According to the data released by the National Bureau of Statistics, in 20 14, there were 749 million urban residents in China, with 33 square meters of housing per capita and an average price of 6,300 yuan/square meter of commercial housing. According to this estimate, urban housing is * * * 24.72 billion square meters, and the national housing value is 156.3 trillion yuan. Property tax is levied at the rate of 1%, and the property tax income *.

Considering a certain exemption rate, real estate tax revenue will be further discounted, which is not enough to completely replace land income. According to the downward trend of land revenue, by 20 17 years, land revenue will be reduced to about10.5 trillion, which is equivalent to the total taxable property tax. The land transfer income of many local governments will be lower than the earlier taxable property tax income.

20 1 1 1, the first individual housing property tax in Chongqing was declared and put into storage locally, and the tax was 6 154.83 yuan. On August 20 1212, Yusheng local taxation department made preparations for the collection of property tax on stock houses. July 20 13 The expansion of real estate tax reform may be completed in the second half of the year, and Hangzhou may become the third city to levy property tax.

Property tax is levied on real estate. The so-called real estate refers to a place where people can produce, study, work, entertain, live or store materials with a roof and enclosure structure that can shelter from the wind and rain. But fences, greenhouses, water towers, chimneys, outdoor swimming pools and other buildings independent of houses are not real estate. But the indoor swimming pool belongs to real estate.