Do individuals have to pay property tax and land use tax when buying a house?

1, the house where individuals live is temporarily exempt from property tax and land use tax; But if the house is used for commercial purposes, you need to pay property tax and land tax.

2. Personal property tax is a kind of property tax levied on property owners based on the taxable residual value or rental income of houses owned by individuals. The current personal property tax was levied after the second step of tax reform. On September 1986, the State Council officially issued the Provisional Regulations on Individual Property Tax in People's Republic of China (PRC), which came into effect on September 1 October1day of that year. According to the report of "Securities Daily" on July 22nd, 2065438+00, it is reported that at the seminar on local tax reform held by the Ministry of Finance, relevant persons said that the personal property tax pilot will be implemented in 20 12. However, in view of the difficulty of nationwide implementation, the pilot will start from individual cities.

: the development of real estate tax

1. Property tax is an ancient tax, which is widely levied by domestic and foreign governments. In medieval Europe, property tax became an important means for feudal monarchs to collect money, with various names, such as "window tax", "stove tax" and "chimney tax". Most of these property taxes are based on some external signs of houses to determine the burden. The original property tax was "cloth" mentioned in China's ancient book Zhou Li. The shelf tax in the Tang Dynasty and the house donation in the Qing Dynasty and the Republic of China are all property taxes.

2. Taxation on houses has existed in China since ancient times. Periodic "sharing money", indirect taxes in the Tang Dynasty, "sharing money" in the early Qing Dynasty and "donating houses" in the late Qing Dynasty and the Republic of China are all taxes levied on houses. After the founding of People's Republic of China (PRC), the "Principles for the Implementation of National Tax Administration" promulgated by the State Council 1950 in June stipulated that property tax should be collected uniformly throughout the country. In June of the same year, property tax and real estate tax were merged into real estate tax.

Source: Baidu Entry Property Tax