Every one of our citizens in life has to pay different taxes to the state, which is also a task that all of our citizens have to do to enable us to live a better life. It is particularly important that the taxes paid, one of which is a property tax, are paid annually, so let's see if we can find out about the annual payment of the property tax, and about the duration of the payment。
Do you pay your property tax every year
The fact that the property tax is mandatory every year is well known, and the only difference in the amount paid by each individual when paying the property tax is the difference in the amount paid, which involves the criteria for the collection of the property tax. The property tax is calculated on the basis of the original value of the property, offset by the residual value of 10 to 30 per cent, at a rate of 1. 2 per cent in the case of the tax value of the property and 12 per cent in the case of income from the rental of the house。
2. The calculation of the rental property tax is the rental income * 4 per cent = rental property tax, while the individual income tax = rental income * 1 per cent, stamp duty = rental income * 0. 1 per cent, land use tax = area * tax. The monthly rent exceeds the starting point by requiring a turnover tax = 3 per cent of rental income*, and city construction tax and education fees plus = 10 per cent of turnover tax*. In accordance with the provisional regulations on property tax, the property tax is collected on an annual basis and in instalments, the duration of which is determined by the people's governments of the provinces, autonomous regions and municipalities directly under the central government. Thus, the property tax is paid annually, i. E. The property tax is paid annually by the owner。
Duration of payment of property tax
In the case of a new house built by itself, the property tax is to commence the month following the completion of the construction of the house, if the building is commissioned by the taxpayer to be built by the construction enterprise. The property tax is then paid from the beginning of the month following the acceptance procedure and from the month following the month in which the dwelling is available to the occupants, if the house is a commodity house purchased by the taxpayer。
2. In accordance with the relevant provisions of our country, the property tax must be collected annually and paid in instalments, and the period of payment of the property tax shall be fixed by the people's governments of the provinces, autonomous regions and municipalities directly under the central government. There is no agreement on the timing of tax collection in each municipality, but depending on the purpose and nature of the property, we can also make an overview of the timing of payment of the property tax. If the taxpayer uses the original property for production, the payment of the property tax should be made from the month of production。
3. If the house is a stock of housing purchased by itself, changes in tenure will be required, and the registration process will also need to be transferred, as will the issuing of a certificate of tenure by the registration authority, which will pay the property tax from the next month. If the taxpayer's property is used for rent or loan, the property tax is paid from the next month when the tenant pays the rent and the loan. In the case of a real estate development enterprise using, renting or loaning a building built by the enterprise, the property tax shall be paid from the month following the use or delivery of the house。
