I. What is the time frame for payment of property tax and urban land use tax
1. The property tax, calculated on the basis of the residual value of the property, and the urban land use tax, are paid in two instalments per year and in the second half of the year. The filing period for the first half of the year is 1 to 15 march and for the second half of the year is 1 to 15 september. In order to simplify the tax processing process, a one-time annual payment of property tax and urban land use tax may also be made from 1 to 15 march。
2. The new taxable property and land after the filing period shall be declared liable for current property tax and urban land use tax on the month following the date of the tax obligation。
3. Real estate tax, calculated on the basis of the rental income of the property, with the declaration of the period of payment being from 1 to 15 days following the date on which the rental income was received; and from 1 to 15 days on the date on which the rental income was received later than the contractual payment date。
Who is taxing urban land use taxes
The land use tax, which is taxed on land area and to land users, is the type of behavioural tax that is characterized by paid occupation. Land-use taxes are levied only in cities above county level, in towns in non-collective areas and not on land. The urban land use tax is taxed on cities, counties, formed towns, industrial mines, etc. In this regard, cities are those that have been established with the approval of the state council, including urban areas and suburban areas; county towns are those where the people's governments of the county are located; formed towns are those which have been established with the approval of the people's governments of the province, autonomous regions and municipalities directly under the central government; industrial or industrial mining areas are those where the business is more developed, the population is more concentrated and meets the criteria for formed towns established by the state council, but where large and medium-sized industrial or mining enterprises have not yet been established. Industrial or mining areas are subject to approval by the people's governments of the provinces, autonomous regions and municipalities directly under the central government。
What are the criteria for collecting urban land use taxes
The urban land use tax is subject to a flat tax rate, i. E. A differentiated tax of a range, which is taxed annually for each square metre of land use in large, medium, small cities and county, formed towns and industrial or mining areas. Specific criteria are as follows:
Between $1. 5 and $30 in large cities;
Secondary cities 1. 2 to 24;
3. Small cities 0. 9 to 18 dollars;
Between $0. 6 and $$12 for county towns, formed towns, industrial mines。
In summary, the property tax and municipal land use tax, calculated on the basis of the residual value of the property, are paid twice a year, in march and september, respectively. The property tax, calculated on the basis of rent, is due by the 15th of the following month. There are two ways of calculating the taxable amount of the property tax, which corresponds to the original value of the house and the rent, respectively. The urban land use tax is divided into four payment rates depending on the size of the town。
