Chongqing property tax collection standard: Chongqing property tax list

Chongqing real estate tax collection standard: Chongqing real estate tax list

The Decision of Chongqing Municipal People's Government on Amending the Interim Measures of Chongqing Municipality on Launching the real estate tax reform Pilot Project for the Collection of Individual Housing Property Tax and the Implementation Rules for the Collection and Management of Individual Housing Property Tax in Chongqing Municipality, which was adopted at the 155th executive meeting of the Municipal People's Government on January 13, 217, is hereby promulgated and shall come into force on January 14, 217.

Chongqing real estate tax is divided into two types:

1. Ad valorem levy: it is calculated and paid according to the residual value after deducting 1%~3% from the original value of the property. Tax rate is 1.2%

2. From rent: if the tax rate is calculated according to the rental income of real estate rental, the tax rate is 12%. However, for residential houses rented by individuals at market prices and used for living, the property tax can be temporarily reduced at the rate of 4%.

the tax rate of individual housing property tax in Chongqing is: the transaction unit price of single-family commercial housing and high-grade housing construction area is less than 3 times the average transaction construction area of new commercial housing in the nine districts of the main city in the last two years, and the tax rate is .5%; 3 times (including 3 times) to 4 times, the tax rate is 1%; The tax rate of more than 4 times (including 4 times) is 1.2%; In Chongqing, individuals who have no household registration, no enterprise or no job purchase a second set or more of ordinary housing, and the tax rate is .5%.

I. Pilot areas

The pilot areas are Yuzhong District, Jiangbei District, Shapingba District, Jiulongpo District, dadukou district, Nan 'an District, Beibei District, Yubei District and Banan District (hereinafter referred to as the nine districts of the main city).

second, the object of collection

(a) the pilot is implemented step by step. The first batch of houses to be collected are:

1. Individual-owned single-family commercial houses.

2. High-grade housing newly purchased by individuals. High-grade housing refers to the housing where the transaction unit price of construction area has reached 2 times (including 2 times) of the average transaction construction area of new commercial housing in the nine districts of the main city in the last two years.

3. A second set (including the second set) or more of ordinary houses newly purchased by individuals who have no household registration, no enterprise or no job in Chongqing.

Newly-purchased housing refers to the housing purchased since the implementation of the Interim Measures (including newly-built commercial housing and existing housing). The purchase time of new commercial housing is based on the time when the purchase contract is signed and submitted to the real estate transaction and ownership registration center where the house is located, and the purchase time of stock housing is based on the time when the ownership of the house is transferred and the registration formalities are changed.

(2) individual 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. Learn more about real estate on SouFun.com

3. Taxpayer

Taxpayer is the owner of taxable housing property. If the property owner is a minor, his legal guardian shall pay taxes. If the property right is issued, the mortgagee shall pay taxes. If the property owner, guardian or mortgagee is not in the location of the property, or if the property right is not determined and the rent dispute is not resolved, the custodian or user shall pay taxes.

Taxable housing property rights * * * exist, and * * * someone should take the initiative to agree on taxpayers. If there is no agreement, the tax authorities will designate taxpayers.

iv. tax basis

the taxable value of taxable housing is the transaction price of real estate. When conditions are ripe, the real estate assessment value will be used as the tax basis.

once single-family commercial housing and high-grade housing are included in the taxable scope, if there are no new regulations, they are taxable objects regardless of whether there is any change in property rights, and their taxable transaction price and applicable tax rate will not change.

if the taxable housing specified in these measures is used for rent, the property tax shall be levied according to the provisions of these measures, and no property tax shall be levied according to the rental income.

V. Tax rate

(1) The transaction unit price of single-family commercial housing and high-grade housing construction area is less than 3 times of the average transaction construction area of new commercial housing in the nine districts of the main city in the last two years, and the tax rate is .5%; 3 times (including 3 times) to 4 times, the tax rate is 1%; The tax rate of more than 4 times (including 4 times) is 1.2%.

(2) Individuals who have no household registration, no business or no job in Chongqing purchase a second or more ordinary house at a tax rate of .5%.

VI. Calculation of Taxable Amount

(I) Calculation of Taxable Amount of Personal Housing Property Tax.

tax payable = taxable building area? Unit price of building area transaction? Tax rate

Taxable building area refers to the area of taxpayer's taxable housing after deducting the tax-free area.

(2) Calculation of duty-free area.

Deducting the tax-free area takes the family as the unit, and a family can only deduct the tax-free area for a taxable house.

the tax-free area of the single-family commercial housing owned by taxpayers before the implementation of these measures is 18 square meters; Newly purchased single-family commercial housing and high-grade housing have a duty-free area of 1 square meters. If the taxpayer's family owns multiple sets of newly purchased taxable houses, the tax-free area shall be deducted from the first purchased taxable houses in chronological order.

The tax-free area is not deducted from the taxable housing of individuals who have no household registration, no enterprise and no job in Chongqing.

VII. Tax relief and deferred tax payment

(1) Property tax is temporarily exempted for the self-owned houses built by farmers on the homestead.

(2) Ordinary taxable housing owned by individuals who have no household registration, no enterprise and no job in Chongqing. If taxpayers have any conditions of household registration, enterprise and job in Chongqing, they will be exempted from taxation from that year. If they have paid taxes, they will be refunded.

(3) If taxpayers have real difficulties in paying taxes due to force majeure factors such as natural disasters, they may apply to the local tax authorities for tax reduction or exemption and deferred tax payment. Learn more about real estate on SouFun.com

VIII. Collection and management

(1) The tax obligation of individual housing property tax occurs in the month following the acquisition of housing. The tax shall be levied on an annual basis, and the tax payable shall be calculated on a monthly basis if it is less than one year.

(2) The property tax on individual housing is collected by the local tax authorities where the taxable housing is located.

(3) Taxpayers shall truthfully declare and pay taxes and provide relevant information according to regulations.

(4) The collection and management of individual housing property tax shall be implemented in accordance with the Law of the People's Republic of China on Tax Collection and Management.

IX. Use of income

All the property tax revenue from personal housing is used for the construction and maintenance of public rental housing.

X. Supporting measures

(1) The average construction area of new commercial housing in the nine districts of the main city in the last two years was calculated and determined according to the annual average price issued by the government functional departments.

(2) The relevant departments should cooperate with the tax authorities to establish a stock housing transaction price comparison system by applying real estate evaluation technology, and evaluate all kinds of stock individual housing as a tax reference value. If the transaction price of the stock housing is obviously low and there is no justifiable reason, the tax shall be calculated according to the reference value. Learn more about real estate on SouFun.com

(3) The departments in charge of finance, taxation, land and housing management, household registration, industry and commerce, civil affairs, human resources and social security, etc. should work together to build a real estate information platform and pay close attention to building a personal housing information system.

(4) all relevant administrative departments should actively cooperate with the tax authorities to establish a control mechanism for the collection and management of personal housing property tax. If an individual cannot provide a tax payment certificate for the transfer of taxable housing, he shall not go through the relevant formalities such as property right transfer.

(5) If a taxpayer fails to pay or underpays the tax payable within the prescribed time limit, the local tax authorities shall order it to do so within a specified time limit. If it fails to pay within the specified time limit, the local tax authorities may notify the taxpayer's bank or other financial institution in writing to withhold the tax, late payment fee and penalty from its deposit.

(6) if the tax arrears are not paid after the announcement, the taxpayer's unpaid personal housing property tax will be included in the personal credit information system management.