According to the regulations governing the administration of the city's personal housing property tax, the taxpayer of the individual housing property tax is required to pay the tax due for the current year by 31 december of each year. Taxpayers may choose to pay their taxes through one of the four channels, namely, the electronic taxation authority, the payment of fees to websites, the relevant banking and tax windows。
Question answer
I. Question: how is the service time of the individual housing property tax channel arranged
Response: (i) electronic taxation authority
1. Computer: as of this date, taxpayers can access the shanghai city electronic taxation authority (https://etax. Shanghai. Chinatax. Gov. Cn, column: i have taxes/tax declarations and/or fees/personal housing property taxes paid online) to pay taxes according to the online process。
Mobile end: as of this date, taxes can be paid online through “on request” app (including “on request” small-scale payment procedures) in four ways to access services。
(1) click on the "personal property tax paying" icon on the first page; (2) search for "personal housing tax paying" on the first page; (3) "office channel - service hall - paying by department - city tax office - personal housing property taxing" on the first page; (4) "selection theme - living services - personal housing tax paying" on the first page (app only)。
(ii) pay-for-work website
As of this date, taxpayers can access the pay access website (www. Shfft. Com) or use the pay pay access, pay bill checking, micro-mail public number to pay taxes according to online processes。
(iii) relevant banks
1. From that date until 31 december 2020, taxpayers may pay their taxes using bank cards or cash at the nearest business network of shanghai bank and shanghai farmer's bank for personal business。
2. The service hours at the bank point are the same as those for the day-to-day processing of personal business, and the bank concerned may be consulted。
(iv) tax window
1. The tax window of the real estate trading centre in the area in which the taxable dwelling is located is open from monday to sunday。
2. The tax office of the tax service of the taxable home operates a dedicated window of tax for personal housing in the tax service, which is open from monday to friday。
Taxpayers who pay their taxes in the tax window pay on-the-spot through the pos machine using a bank card with a silver tag。
Ii. Question: how is the individual housing property tax due in the current year determined
Response: taxes are calculated from the month in which the taxpayer acquires the right to taxable housing, on an annual basis and on a monthly basis for less than one year。
(i) for taxable housing that acquires title by 2020, the tax due by 2020 shall be the annual tax payable as determined in the letter of recognition。
(ii) for taxable dwellings that acquire property rights between january and november 2020, the tax payable in 2020 is calculated according to the following formula: the tax payable in the current year = 12 months per year x months per year。
Iii. Question: what information is required to pay a personal housing property tax
When taxpayers pay their taxes in banks and tax windows, they shall carry the original identity card of one of the owners。
Iv. Question: can you pay a personal housing property tax without a resident's identity card
Taxpayers who do not have a resident's identity card have two channels for paying personal property taxes:
(i) on-line taxation of the relevant content of “question i” in accordance with this reminder。
(ii) at the site of the real estate trading centre in the area where the taxable dwelling is located, with a valid identification (original) of one of the owners and a real estate or real estate certificate (original or photocopy) of the taxable dwelling。
(iii) other tax channels only cover taxpayers holding resident identity cards。
V. Question: what should be done if taxpayers (one of the taxable owners of housing) are unable to provide the original resident's identity card but are subject to taxation
If the trustee is unable to obtain the original identity card of the client, the following information must be brought to the tax office of the real estate trading centre in the taxable area for the payment of taxes:
(i) original power of attorney。
(ii) a copy of the valid identification of the client。
(iii) real estate or real estate certificates (original or photocopy) for taxable housing。
(iv) original identification of the trustee and copies thereof。
Vi. Question: how to obtain a tax list of individual housing properties
Response: in order to implement the concept of “green tax” and to innovate the “internet+tax” model, our bureau has introduced a tax list service for personal housing, through which taxpayers can search, maintain and print an electronic tax list for personal housing. Specific access is by:
(1) access to the shanghai city electronic taxation authority (https://etax. Shanghai. Chinatax. Gov. Cn, column: i'm going to tax/certificate), obtained through a module of the tax list for personal housing properties。
(2) one of the two modes of movement: “app with application” (labour employment/tax services); and “paying treasures” (city centre/tax/tax hall/tax) personal housing tax tax tax module。
Note: this may be done after three working days from the date of payment of contributions, if the fees are paid through a website or bank。
Vii. Question: how to obtain a tax clearance certificate
Answer: if the taxpayer pays taxes on a website or bank, please keep the collection page of the paid website (which can be downloaded on its own) or a bank receipt certificate properly and require a tax clearance certificate issued by the tax authorities, and after three working days from the date of payment, enter the shanghai city electronic tax office (https://etax. Shanghai. Chinatax. Gov. Cn, column: i want to carry a tax/certificate), obtain an electronic tax clearance certificate; or to the tax service hall of any of the city's real estate trading centres or district tax offices, issue a tax certificate at the site on the basis of the original identity card of one of the owners, valid identification (original) of one of the owners and a real or real property certificate (original or photo) of the taxable housing。
Viii. Question: how do taxpayers pay property taxes when they are not in shanghai
The taxpayer, who is not in shanghai, may pay taxes on the internet for the content of this tip “settle i”, or may pay taxes。
Ix. Question: what happens when tax information is misdirected
Response: when paying tax, the taxpayer finds that the tax information shown in the system is incorrect and can bring the relevant documentation and information to the tax office in the taxable area for correction. Other assessment points do not accept information correction operations。
X. Question: how do you find taxable and taxable information on individual housing property taxes
Response: taxpayers need to know their taxable and taxable information, which can be consulted by:
(i) access to the shanghai tax web site (shanghai. Chinatax. Gov. Cn) by opening the module “customs taxable and tax paid on personal housing”。
(ii) the use of the “shanghai tax” micro-mail public code to open “tax/property tax inquiries” for queries。
(iii) use “on request” app to open “life services/property tax inquiries” for queries。
(iv) use of “paying treasures” app to open “citizen centres/tax/property tax inquiries” for inquiries。
(v) carrying the original identity card of one of the owners, a valid identification (original) of one of the owners who does not have it, as well as a real estate or real estate certificate (original or photocopy) of the taxable dwelling, to the tax office of the real estate trading centre in the taxable area。
Information on the payment of the individual housing property tax can be obtained by means of the above three working days from the date of contribution。
Xi. Question: how does a change in the taxation of a person's housing property take place after the recognition of the tax
Response: changes in the housing situation of family members of taxpayers (e. G., in the event of a reduction in the family's previous home, an increase or reduction in the family's personnel, etc.) involving adjustments in tax matters relating to tax on taxable housing property may be accompanied by supporting documents, information, and an application for a change of identification procedure at the tax office of the real estate trading centre in the taxable housing area, which is adjusted from the day after the re-identification. Other collection points do not accept change determination operations。
Xii. Question: the channels for overpayment of personal property taxes and how to increase the withholding rate
Response: if the tax is overdue, it may be paid on the internet in accordance with this tip “settle i” or at the tax window of the real estate trading centre in the taxable area. In the case of overdue payments, the annual tax shall be paid at the rate of five per cent of the daily demurrage from 1 january of the following year。
Xiii. Question: what will be done by the tax authorities to those who continue to refuse to pay their personal property tax at the request of the tax authorities
Response: in addition to being dealt with under the law of the people's republic of china on the regulation of the collection of taxes, the tax authorities will incorporate the information on tax arrears into the management of the shanghai city public credit information service, in accordance with the procedures for the management of personal credit letters. Unpaid housing rights are subject to full payment of property tax taxes prior to transfer, and those who do not pay will be restricted in transactions。
The taxpayer has other problems in paying the personal housing property tax by calling the tax service hotline 021-12366, accessing the shanghai tax web site (shanghai. Chinatax. Gov. Cn) or consulting with the shanghai tax microblogging, microblogging and microblogging in the taxable housing district。
Shanghai city tax administration, national tax administration
November 2020
