What is the difference between taxes on remodeled and new homes? What is the standard? 40

According to the Accounting Standards for Business Enterprises, the expenses for reconstruction, expansion and decoration of fixed assets should be treated as fixed assets if they meet the conditions of fixed assets. Therefore, the original value of fixed assets should be adjusted accordingly for the reconstruction and expansion expenditure of fixed assets, and real estate tax should be paid.

There are three situations in which property tax needs to be paid:

1. Single-family villas owned by individuals: The stock increment is collected, and the identification criteria are: independent, single-family houses built on state-owned land in accordance with the law, with no common wall and no connection with adjacent houses.

Some professors and cadres live in single-family villas provided by the unit, and since they only have the right to use and no property rights, they do not need to pay taxes.

2. High-end housing newly purchased by individuals: High-end housing refers to housing where the transaction price of construction area is more than 2 times (including 2 times) of the average transaction floor area of newly built commercial housing in the nine districts of the main city in the previous two years. Property tax.

3. Newly purchased second houses by individuals who have no household registration, no enterprises, and no jobs in Chongqing at the same time, whether they are high-end houses or low-grade houses, must pay taxes.

If the taxpayer reconstructs or expands the original house, the original value of the house shall be increased accordingly.

Since the property tax is calculated according to the original value of the house, increasing the original value of the house will inevitably increase the property tax.

1. The tax rate of real estate tax.

According to the regulations, the real estate tax is levied at a proportional rate and ad valorem basis. If ad valorem taxation is implemented, the tax rate shall be 12% for ad valorem taxation.

2. The basis for calculating real estate tax.

There are two bases for calculating property tax: one is the residual tax value of the property, and the other is the rental income of the property.

1) The residual tax value of the property.

According to the provisions of the tax law, for the real estate used by the enterprise, the residual tax value of the real estate shall be used as the tax basis.

The so-called residual tax value of the property refers to the balance of the original value of the property after deducting factors such as 10% to 30% of the natural wear and tear at one time.

The original value of the real estate here refers to the original value of the house recorded in the account book of "fixed assets" in accordance with the provisions of the accounting system. If the original price of the house is recorded in the account book of the "fixed assets" of the enterprise, the original price of the house shall be deducted from a certain percentage as the residual value of the property for the calculation of goodwill tax. According to the regulations, if an enterprise reconstructs or expands a house, it must increase the original value of the property accordingly.

2) Rental income.

According to the regulations, for the real estate rented by the enterprise, the rental income of the real estate should be used as the basis for calculating the real estate tax. Property rental income refers to the remuneration received by enterprises for renting out properties, including monetary income and in-kind income. For those who use labor services or other forms as remuneration to offset the rental income, a standard rent shall be determined according to the rent level of similar local properties, and the real estate tax shall be calculated and levied according to the regulations.

3. Calculation method of property tax.

According to the tax law, there are two ways to calculate property tax:

1) Calculated according to the residual value after deducting 30% of the original value of the property at one time. It is calculated as follows:

Annual tax payable = original book value of the property (1-30%) Calculated based on rental income, the calculation formula is:

Annual tax payable = annual rental income Applicable tax rate (l2%)

The above method is calculated and levied on an annual basis, such as paying in installments, such as paying semi-annually, dividing the annual tax payable by 2; If paid quarterly, the annual tax payable will be divided by 4; If paid monthly, divide the annual tax payable by 12.

4. Accounting treatment of real estate tax.

The real estate tax payable of the construction enterprise shall be calculated through the account of "tax payable - real estate tax payable". The credit side of this account reflects the real estate tax payable by the enterprise, the debit side reflects the real estate tax actually paid by the enterprise, and the balance reflects the real estate tax payable but not paid by the enterprise on the credit side.

We have to distinguish whether it is based on the residual tax value of the property or the rental income at this time, and the tax basis is different in different circumstances, which will naturally affect the tax rate. Of course, before the relevant policies have been introduced, before the nationwide property tax is collected, it will only be collected in the pilot cities, which should be noted.

There is no tax on self-built houses in towns. After the construction is completed, the sales need to pay the business tax (construction and installation industry), the sales tax (sales of real estate) and income tax (if it is an individual, it is necessary to pay individual income tax, and if it is a legal person, it is necessary to pay enterprise income tax).

The specific calculation formula is as follows.

1. Self-built business tax = tax calculation ***3% = operating cost or project cost (1 cost profit margin) (1 3%)

2. Sales tax on real estate = housing sales income * 5%.

3. The cost profit margin and how to pay income tax are different from local policies, please consult the local tax department for details, or call tax consultation **12366.