Implementation rules of Chongqing municipality on the administration of personal housing property tax collection

The first chapter of general provisions to strengthen and standardize the personal housing property tax collection and management, to ensure timely and full warehousing of taxes, in accordance with the "Chongqing Municipal People's Government on the implementation of some personal housing tax reform of the interim measures" (hereinafter referred to as "interim measures"), combined with the actual situation in the city, the enactment of the rules.　　The personal Housing property tax as stated in these implementing rules is an object of tax levied on housing as determined by the interim measures and a property tax imposed on property owners.　　Chapter II of the pilot area the third individual housing property tax in the main city of the nine areas of administrative areas levied, namely Yuzhong District, Jiangbei District, Shapingba District, Jiulongpo District, Dadukou District, Nanan District, Beibei District, Yubei District, Banan, including the North New zone, High-tech Development Zone, economic development zone. Chapter III The object of the fourth collection of personal housing property tax levied on the individual owner of the private goods residential, personal new high-end housing, in Chongqing City without household registration, no enterprise, no work of the new personal purchase of the second (including) more ordinary housing.　　High-grade housing and multiple sets of ordinary housing, which are not included in the tax scope, will be included in the tax area in due course.　　Single-house commercial housing refers to the construction of real estate commercial housing in the state-owned land in accordance with the law of Independent, Tandong and adjacent houses without a common wall, no connection of complete sets of dwellings.　　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 area of twice times (including) more housing. Newly purchased housing refers to the housing purchased from the date of implementation of the interim measures, including new commercial housing and stock houses.　　New commodity housing purchase time to sign the purchase contract and submit the housing location of real estate transactions and ownership of the registration center of the time, the stock of housing purchase time to deal with the transfer of housing ownership, change registration process time. The fourth Chapter taxpayer fifth individual housing real estate tax taxpayer is the taxable housing property right owner.　　Where the property owner is a minor, it shall be taxed by its legal guardian, and the owner or the user shall pay tax on the origin of the property right, if the proprietor, guardian or the mortgagee is not in the location of the property, or the property is not fixed or the tenancy dispute is not settled.　　Where the property rights of taxable housing are common, the co-owner shall voluntarily agree to the taxpayer, and the tax authorities designate the taxpayers without agreement.　　The fifth chapter is based on the tax value of the sixth taxable housing for the property transaction price, when the condition is ripe, the appraisal value of the property is taxed.　　Where the taxable housing included in the collection is used for lease, the property tax shall be levied in accordance with the provisions of the interim measures and no longer be levied on rental income.　　Seventh a single-family residential and high-grade housing into the taxable scope, if no new provisions, regardless of whether the transfer of property rights, changes are subject to the object of tax, the value of the transaction and the applicable tax rates are no longer change. The sixth chapter of the tax rate eighth single residential and high-grade housing construction area transaction unit price reached the last two years in the main city nine new commercial housing transaction area of 3 times times less than housing, the tax rate of 0.5%; 3 times times (includingto 4 times times, the tax rate is 1%, 4 times times (including) the tax rate is 1.2%.　　In Chongqing, there is no household registration, no enterprise, no work of the individual new purchase of the second (including) above the ordinary housing, the tax rate is 0.5%.　　The seventh chapter the calculation of the taxable amount of the personal housing real estate tax taxable amount of the calculation, formula: Taxable amount = Gross construction Area x area Trading Unit x tax rate taxable area is the area of taxpayer taxable housing after deducting the duty-free area. Tenth the calculation of the duty-free area.　　Taxpayers in the interim measures before the implementation of the exclusive commercial housing, duty-free area of 180 square meters, the newly purchased single-family residential, high-grade housing, duty-free area of 100 square meters.　　The tax-free area is deducted from the family unit, and a family can only deduct the duty-free area for a set of taxable housing.　　Taxpayer households have more than one set of taxable housing, in chronological order for the first purchase of a set of taxable housing calculated deduction of duty-free area; among them: the taxpayer family has many sets of "interim measures" before the implementation of the single-family house, allowing taxpayers to choose a set of taxable housing calculation deduction tax-free area.　　In Chongqing, no household registration, no enterprise, no work of the individual's taxable housing does not deduct the duty-free area.　　Eighth Chapter tax relief and deferred payment tax 11th the taxpayer, who is unable to pay the tax on time due to special difficulties, shall apply for and approve the tax authorities, and may postpone the payment of the current tax, but the maximum must not exceed three months.　　12th in Chongqing, no household registration, no enterprise, no work of the individual owned by ordinary taxable housing, such as taxpayers in Chongqing has a household registration, there are enterprises, there are any conditions of work, from the year onwards exempted from tax, if the tax has been paid, refund the tax paid in the year.　　13th the damage caused by the force majeure factor to the taxable real estate, the taxpayer applies for and approves the tax authorities, then the individual housing property tax can be reduced or exempted. The Nineth chapter collects and manages the tax duty time for the personal Housing property tax for the second month of the registration date of the property ownership.　　Tax is levied on a yearly basis and less than one year's monthly taxable amount.　　15th the Personal Housing Property tax payment period is October 1 to October 31 each year.　　If the taxable housing is transferred, the personal Housing property tax shall be levied together with the property transfer formalities. 16th the Personal Housing property tax is the place where the housing is located.　　Where taxpayers have a number of taxable properties and are not in the same place, they shall, according to the location of the housing, report to the tax authorities of the house where they pay the personal housing property tax. 17th the Land and Housing Authority shall, within 3 months from the date of the implementation of the interim measures, transmit the basic information of the stock single-family house to the local tax authorities.　　The basic information includes: House owner, owner ID number, property rights common situation, contact telephone number, house, building area, real estate item name, building number, contract transaction price, real estate ownership registration date, etc. The Land and housing department will buy the new single building in real timeProduct housing, high-grade housing and identity card number is not the city's individual new housing contract signing time, property ownership registration date, identity card number is not the city's personal housing situation in Chongqing, such as the basic information passed to the local tax authorities.　　18th the tax authorities shall promptly establish a "one-door" personal housing property tax collection files. 19th the tax authorities shall determine the family members of taxable housing through a household booklet provided by the taxpayer.　　Family members shall be subject to the personnel registered in the common household registration of taxpayers.　　20th the tax authorities in accordance with the scope of the collection of taxpayers and family members of the housing situation, determine the deduction of duty-free area.　　21st the tax authorities according to the ID card number is not the city's personal registration, or business license, or agencies, organizations, enterprises, undertakings and other units issued by the work of the certificate, determine whether it is a taxpayer.　　22nd the tax authorities shall notify the taxpayers of the location of the taxable housing, the tax basis, the taxable amount and the reporting period before August 31 each year by means of direct service, mailing and announcement.　　23rd the taxpayer shall, within the prescribed period of declaration, take the initiative to the Tax office where the taxable housing is located, submit the tax returns, provide the elements of tax exemption and other tax information, and truthfully handle the tax declaration.　　Taxpayers may directly to the tax authorities for tax returns, but also in accordance with the provisions of mail, data messages or other means of handling tax returns and submissions.　　24th the tax authorities will declare the taxpayer and collect the file information, verify the taxpayers ' actual taxable amount, carry out the tax collection, and issue duty-paid vouchers to the taxpayers.　　25th the tax authorities, in accordance with the principle of benefiting the source of revenue control and convenient tax payment, can entrust the relevant units to levy personal housing property tax in accordance with law and issue a certificate of entrustment.　　If the trustee collects the tax according to the name of the tax authority, the taxpayer shall not refuse, and the Trustee shall promptly report to the tax authorities if the taxpayer refuses.　　26th the taxpayer fails to pay the tax in accordance with the stipulated period, the tax authority shall, in addition to ordering the time limit, pay the late fee of five out of 10,000 of the tax payment by day from the date of the stagnant tax.　　27th A taxpayer does not make a tax declaration, does not pay or less pay the tax payable, the tax authorities shall recover the tax and late fees which are not paid or paid less, and the penalty of not paying or paying less than 50% or more five times times the following tax.　　28th the taxpayer does not pay or pay the tax due within the stipulated period, the tax authority shall order the payment of the time limit, and the tax authorities may notify the taxpayer in writing of the withholding tax, late fee and fine of the bank or other financial institution from the deposit. 29th the taxpayer who owes to pay for the personal housing property tax needs to leave the country, he shall settle the tax payment, the late fee or provide the guarantee before leaving the country.　　If the tax is not settled and the late fee is not provided, the taxation authority may notify the exit management authorities to prevent its departure. 30th the tax authority may in accordance with law in the tax establishment orThrough the network, newspapers and periodicals, television, radio and other news media to the taxpayers who owe tax on a regular notice, after the announcement is still not paid, the taxpayer owed personal housing property tax to be included in personal credit system management.　　31st the tax authorities, according to the needs of the collection and administration, can check the taxpayer's declaration of tax, the taxpayer must accept the tax inspection by the tax authorities according to law, truthfully reflect the situation, provide relevant information, must not refuse, conceal.　　32nd the tax authority may consult according to law, to obtain the taxable housing owner and the tax related information, the certificate, the unit and the individual has the obligation to truthfully provide.　　33rd the tax authorities have the obligation to the taxpayer's tax situation, the taxable real estate situation and other personal privacy information, in addition to the illegal information of tax infringement, shall not disclose the relevant information of taxpayers.　　Tenth chapter supporting measures 34th last two years, the main city of nine new commercial housing transaction floor space for the Land management department announced. 35th the tax authorities shall pass the tax-owed information to the Land and housing department, and the Land Management department shall limit the transaction to the houses under tax.　　The transaction limit is to be discharged after tax payment. 36th the relevant management departments should actively cooperate with the tax authorities to establish personal housing property tax collection and control mechanism.　　If the taxpayer cannot provide the tax payment certificate for the transfer of taxable housing, it shall not handle the relevant formalities such as property right transfer.　　37th the tax authorities should strengthen the cooperation with finance, land and housing, household registration, industry and commerce, Civil affairs, human Social Security, construction and other management departments, timely access to third party tax information and promote the management of personal House property tax collection.　　38th all levels of government departments should use the network, television, radio, newspapers, text messages and other means to promote personal housing property tax, universal tax knowledge, free taxpayer to provide tax advisory services.　　The 11th chapter of the schedule 39th of the implementation of the rules, in accordance with the "People's Republic of China tax Collection Management law" and its relevant legal provisions. 40th This implementation rules from January 28, 2011 onwards.