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Property tax
14-03-27
14-03-27
Collection agencies: the Shanghai Municipal Local Taxation Bureaus of Local Taxation Bureau; Branch District, county of Shanghai city.
The collection of objects: where in the towns of District, Jinshan Petrochemical area, county, city (approved by the Municipal People's Government of the town) and Taopu, Anting, Gaoqiao Industrial Zone property, shall pay property tax in accordance with the provisions of. Real estate tax liability for property owners, mortgagees, public property management unit, custodians or use. The property owner, mortgagee in another city or property did not determine and rent disputes unresolved code by the administrator or the use of people to pay.
The amount of levy:
1, the tax basis: property tax in accordance with the original value of the property (including housing devices attached to the original value of the property can not be separated from) a residual value of twenty percent, according to the annual rate of 1.2 levy%; real estate rental, the rental income from the property levy property tax, the tax rate of 12%.
2, tax authorities and tax payment place: property tax by the property tax authorities in the location of the collection, the taxpayer to establish in this city in the regional various branches and other real estate, where the financial is not independent accounting by total body or property owner local tax authorities on the consolidated.
3, the tax period annual levy of property tax in installments, the specific time limit for: (1) enterprises, organs, institutions, military and other tax units each year to pay two times, the first half of May to pay taxes in the second half of the year in November, storage, warehousing taxes paid. (2) individuals pay every six months period, in the first half of April, in the second half of October. (3) the individual rental non residential housing can be monthly, quarterly or annual pay a.
The collection of objects: where in the towns of District, Jinshan Petrochemical area, county, city (approved by the Municipal People's Government of the town) and Taopu, Anting, Gaoqiao Industrial Zone property, shall pay property tax in accordance with the provisions of. Real estate tax liability for property owners, mortgagees, public property management unit, custodians or use. The property owner, mortgagee in another city or property did not determine and rent disputes unresolved code by the administrator or the use of people to pay.
The amount of levy:
1, the tax basis: property tax in accordance with the original value of the property (including housing devices attached to the original value of the property can not be separated from) a residual value of twenty percent, according to the annual rate of 1.2 levy%; real estate rental, the rental income from the property levy property tax, the tax rate of 12%.
2, tax authorities and tax payment place: property tax by the property tax authorities in the location of the collection, the taxpayer to establish in this city in the regional various branches and other real estate, where the financial is not independent accounting by total body or property owner local tax authorities on the consolidated.
3, the tax period annual levy of property tax in installments, the specific time limit for: (1) enterprises, organs, institutions, military and other tax units each year to pay two times, the first half of May to pay taxes in the second half of the year in November, storage, warehousing taxes paid. (2) individuals pay every six months period, in the first half of April, in the second half of October. (3) the individual rental non residential housing can be monthly, quarterly or annual pay a.
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