How the real estate tax is legally regulated should be detailed. 5

Provisional Regulations of the People's Republic of China on Real Estate Tax

Article 1 Real estate tax shall be levied in cities, county seats, organized towns and industrial and mining areas.

Article 2 The real estate tax shall be paid by the property owner. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them. If the property rights are pawned, the pawn shall pay them.

If the owner of the property right or the pawn is not in the place where the property is located, or if the property right has not been determined and the dispute over the lease has not been resolved, the real estate custodian or user shall pay the fee.

The property owners, business management units, pawns, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).

Article 3 The real estate tax shall be calculated and paid according to the residual value of the original value of the real estate after deducting 10 to 30 at one time. The specific reduction range shall be prescribed by the people of provinces, autonomous regions, and municipalities directly under the Central Government.

If there is no original value of the property as a basis, the tax authority where the property is located shall refer to the same type of property for verification.

If the property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax.

Article 4 The tax rate of real estate tax shall be calculated and paid according to the residual value of the real estate, and the tax rate shall be; If the tax rate is calculated and paid according to the rental income of the property, it is 12.

Article 5 The following properties are exempt from real estate tax:

1. Real estate for the personal use of state organs, people's organizations, and the military;

2. Real estate for self-use by units allocated by the state finance department;

3. Real estate for self-use of religious temples, parks, places of interest and historic sites;

4. Non-business real estate owned by individuals;

5. Other properties that have been approved by the Ministry of Finance for tax exemption.

Article 6 Except as provided for in Article 5 of these Regulations, if a taxpayer has real difficulties in paying taxes, the people of the provinces, autonomous regions and municipalities directly under the Central Government may determine that the real estate tax shall be reduced or exempted on a regular basis.

Article 7 The real estate tax shall be levied annually and paid in installments. The time limit for paying taxes shall be set by the people of provinces, autonomous regions and municipalities directly under the Central Government.

Article 8 The collection and administration of real estate tax shall be handled in accordance with the provisions of the Interim Regulations of the People's Republic of China on the Administration of Tax Collection.

Article 9 The real estate tax shall be levied by the taxation authorities where the real estate is located.

Article 10 The Ministry of Finance shall be responsible for the interpretation of these Regulations; The implementation rules shall be formulated by the people** of provinces, autonomous regions and municipalities directly under the Central Government, and a copy shall be sent to the Ministry of Finance for the record.

Article 11 These Regulations shall come into force on October 1, 1986.

Property tax is levied on real estate. The so-called real estate refers to the property in the form of a house, including its ancillary equipment, but does not include independent buildings such as fences, chimneys, water towers, etc. A house is a place with a roof and envelope (with walls or columns on both sides) that can shelter from wind and rain and can be used by people to produce, work, study, play, live or store materials.

Since the commercial housing developed by the real estate development enterprise is a product for the real estate development enterprise before the first time, the commercial housing built by the real estate development enterprise is not subject to real estate tax before it is sold; However, the real estate tax shall be levied on the commercial houses that have been used, leased or lent by the real estate development enterprises before the sale.

Article 2 of the Individual Income Tax Law on income from the transfer of property. Individual income tax is payable. Article 3 The income from royalties, interest, dividends, bonuses, property leases, property transfers, incidental income and other income shall be subject to a proportional tax rate of 20%.

Article 9 of the Provisional Regulations on Deed Tax Taxpayers shall, within 10 days from the date of occurrence of tax liability, file a tax declaration with the deed tax collection authority where the land or house is located, and pay the repentance tax within the time limit approved by the deed tax collection authority.

There are omissions in the provisions of the relevant laws on real estate tax: 1. The real estate tax shall be paid by the property owner; 2. Real estate tax is levied in cities, county seats, organized towns and industrial and mining areas; 3. The real estate tax is collected annually and paid in installments; 4. The real estate tax shall be levied by the tax authority where the property is located.

[Legal basis].

Article 1 of the Provisional Regulations of the People's Republic of China on Real Estate Tax is levied on cities, county seats, organized towns and industrial and mining areas. Article 2 The real estate tax shall be paid by the property owner. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them.

If the property rights are pawned, the pawn shall pay them. If the owner of the property right or the pawn is not in the location of the property, or if the property right of the person who has returned to the bridge has not been determined and the dispute over the lease has not been resolved, the real estate custodian or user shall pay the fee. Article 7 The real estate tax shall be levied annually and paid in installments.

The time limit for paying taxes shall be set by the people of provinces, autonomous regions and municipalities directly under the Central Government. Article 9 The real estate tax shall be levied by the taxation authorities where the real estate is located.

Property tax is calculated on the basis of:

1. For houses for self-use, the residual value of the real estate shall be used as the basis for tax calculation, and the tax rate shall be;

2. For rented houses, the tax rate is 12% based on the rental income of the property.

Article 2 of the Individual Income Tax Law on income from the transfer of property. Individual income tax is payable. Article 3 The proportional tax rate shall be applied to the income from royalties, interest, dividends and bonuses, income from property leasing, income from property transfer, incidental income and other income, and the tax rate shall be 20%.

Article 9 of the Provisional Regulations on Deed Tax Taxpayers shall, within 10 days from the date of occurrence of tax liability, file a tax declaration with the deed tax collection authority where the land or house is located, and pay the tax within the time limit approved by the deed tax collection authority.