Chongqing Shanghai Real estate tax boots landing every single commercial dwelling is taxed

At present, the real estate transaction price for the tax base, 35 years or the evaluation of the valuation of Chongqing Yangcheng reporter Chilimei Report: 27th 8 o'clock in the evening, Chongqing municipal government held in Chongqing Municipality personal Housing Property tax Reform pilot press conference, Chongqing Mayor Huang announced,　　Zhongqing is scheduled to start officially on 28th to levy a real estate tax reform pilot work for some individual housing.　　According to the pilot scheme published by Zhongqing, there are specific provisions on the target, tax rate and tax basis. Three types of housing into the first collection of objects not included in the tax scope of the individual high-grade housing, a number of ordinary housing, will be duly included in the scope of the tax is the individual owned commercial housing, and the second is a personal new high-end housing. High-grade housing refers to the building area transaction unit price to reach the main city in the last two years new commercial housing transaction floor space twice times (including twice times) more housing; third, in Chongqing, there is no household registration, no enterprise, no work of the new purchase of the second (including the second set) of ordinary housing.　　After that, the private housing, which is not included in the tax range, will be included in the tax scope in due course. The tax rate of real estate is divided into two categories: the minimum tax rate is 0.5%, the maximum of 1.2% is a single residential and high-grade housing floor space transaction unit price in the last two years in the main city nine new commercial housing transaction floor space 3 times times the following housing, the tax rate is 0.5%, 3 times times (including 3 times times) to 4 times times, the tax rate is 1%; 4 times times ( Including 4 times times the tax rate is 1.2%.　　Second, Chongqing Municipality has no household registration, no enterprise, no work of the individual new purchase second (including the second set) above the ordinary housing, the tax rate is 0.5%. Taxable housing tax basis, currently for the property transaction price. When the condition is ripe, the appraisal value of the property is used as the tax basis. Single-house and high-grade housing in the tax scope, if no new provisions, whether or not the occurrence of property rights changes are taxpayers, and its tax transaction price and applicable tax rates are no longer change.　　In addition, for rental of taxable housing belonging to these measures, the property tax shall be levied in accordance with the provisions of these measures and no longer be levied on rental income. Taxable amount of tax area refers to the area after deduction of tax exemption area should be taxable amount = The area of taxable construction area x floor trading Unit x tax rate.　　The taxable area is the area of the taxpayer's taxable housing after deducting the duty-free area. Calculation of tax exemption Area a family can only take a set of taxable housing deduction duty-free area, buy the first set of single-family residential and high-grade housing deductible deduction tax area is family, a family can only a set of taxable housing deduction duty-free area. The taxpayer owns the single-family commercial dwelling before the implementation of these measures, and the duty-free area is 180 square meters; The newly purchased single-family house, high-grade housing, duty-free area of 100 square meters. Taxpayer households have more than a set of new tax housing, in chronological order on the first purchase of taxable housing calculated deduction of duty-free area.　　In Chongqing, no household registration, no enterprise, no work of the individual's taxable housing does not deduct the duty-free area. Property taxThe levy of management tax in the year, less than one year of monthly tax liability occurs when the time to obtain a housing month. Tax is levied on a yearly basis and less than one year's monthly taxable amount. The property tax is levied by the local tax authority where the taxable housing is located.