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What is house property duty?
From;    Author:Stand originally

What is house property duty?

Origin: Author: Stand originallyTime: 2008-10-27Tag: Click: Vartext= "
  What is house property duty?

House property duty is it is levy object with the building, by the plan duty of the building more than value or hire income are plan tax basis, to the tax of a kind of property that property right everybody imposes. Active house property duty is benefit of the 2nd pace changes duty to leave later ask for, on September 15, 1986, the State Council was released formally " tax of house property of People's Republic of China is temporary byelaw " , from began to carry out on October 1 in those days.

The characteristic of house property duty: 1, house property duty attributes the individual property tax in property tax, its levy object is a building only; 2, the management sex building that collects town of limits be confined to; 3, the management that distinguishs a building uses means to provide levy way, by house property to what use only more than value imposes plan tax, press hire income levy taxes to the rental, building that gives standard work of scholarship.

   One, the expropriation of house property duty limits

House property duty is pressed down in city, county, organizational system and be versed in mining area is collected.

   2, the taxpayer of house property duty

House property duty by pay of property right everybody. Property right belongs to the whole people all, by the unit pay of management. Property right gives standard work of scholarship, pay of You Chengdian's person. Property right everybody, bear law person is absent of house property seat, or property right did not reach the dispute that hire allusion to was not solved certainly, govern on somebody's behalf by house property the person perhaps uses person pay.

Unit of property right everybody, management, bear law person, house property governs on somebody's behalf the person perhaps uses a person, a general designation is person of duty to pay taxes.

   3, the plan tax basis of house property duty

House property duty is used from valence plan duty. Plan duty is according to cent by plan duty duty of more than estimation is mixed by hire income plan duty two kinds.

   4, the tax rate of house property duty

More than estimation calculates according to house property of pay, tax rate is 1.2 % ;

Of pay of computation of income of hire of according to house property, tax rate is 12 % .

   5, should the computation of ratal

More than estimation calculates according to house property of pay should ratal = house property plan duty × of more than value 1.2%

Of pay of computation of income of hire of according to house property should × of income of ratal = hire 12%
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