What is property tax?

Property tax, also known as property tax or real estate tax, is mainly aimed at real estate such as land and houses, requiring its lessee or owner to pay a certain amount of tax every year, and the tax payable will increase with the increase of the market value of real estate. For example, after the opening of highways and subways, the real estate prices along the line will increase, and correspondingly, the property tax will also increase.

How to collect the property tax?

Property tax will be mainly levied on houses with an area of 144 square meters. At present, there are two calculation models for idling property tax pilot: 70% of the real estate assessment price is levied on the house occupied by itself 1.2% of the property tax; If the property is leased, the property tax will be levied at 18% of the real estate assessment price.

Property tax is equivalent to housing retention tax, which is levied on the owners of houses every year and according to the total house price. The collection steps are: business room, big villa, mansion and ordinary residential room in turn. Property tax has the function of regulating the distribution of wealth, mainly taxing the second house owned by consumers.

Does the owner have to pay property tax?

Yes, property tax, also known as property tax, is mainly aimed at real estate such as land and houses, and requires its lessee or owner to pay a certain amount of tax every year. The tax payable will increase with the increase of the market value of real estate. For example, after the opening of expressways and subways, the real estate prices along the line will increase, and correspondingly, the property tax will also increase.

Theoretically speaking, property tax is a kind of property tax, and it is a tax levied on citizens' property. Therefore, first of all, the government must respect state property and provide protection for it; Then as a counterpart, citizens must pay certain taxes to ensure the corresponding government expenditure. Property tax is the government's compensation for public goods provided by the government, which is levied by the government on the owners who use or occupy real estate with the coercive power of political power.

What is the property tax rate?

The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Pilot Project of Changing Business Tax to Value-added Tax was issued, and the annex of the notice clarified the value-added tax rate after changing business tax to value-added tax. According to the pilot implementation method of changing business tax to value-added tax, the property management industry belongs to the enterprise management service category in the eighth category of business auxiliary services, so the value-added tax rate of such services is 6%.