Shanghai Real Estate Tax: 60 square metres of the newly acquired housing levy

Shevit Shanghai, January 27 (Xinhua Shevit) Shanghai Municipal Property tax levy plan January 27 announced.　　This means that, since January 28, the new purchase of housing in Shanghai A link, that is: calculate the need to pay the property tax. The tax rate is tentatively 0.4% to 0.6% according to the programme, the object of the Shanghai real Estate tax is the new housing (including newly acquired second-hand stock housing and newly-built commodity housing) and non-Shanghai residents ' families in Shanghai, which are newly purchased by Shanghai residents and belong to the second and above households of the residents.　　In addition to the above-mentioned objects of personal housing, in accordance with the state-made personal housing property tax provisions. Scheme, "New purchase" is a prominent word. Newly purchased housing refers to the purchase of housing from January 28, 2011, buying time to purchase contracts online record date. The population of housing is calculated by the household, including the housing situation of both spouses and their minor children in Shanghai city. The taxpayer shall be the owner of the taxable housing property.　　Where the owner of the property is a minor, his legal guardian shall pay the tax. The applicable tax rate for Shanghai property tax is tentatively 0.6%. Taxable housing market price per square metre lower than Shanghai last year, the average sales price of new merchandise housing twice times (including twice times), the tax rate is temporarily reduced to 0.4%. The average sales price of newly-built commercial housing in the previous year was published annually by Shanghai Municipal Bureau of Statistics. The city to carry out some personal housing levy a real estate tax pilot, the taxable housing tax basis is determined as a reference to the housing market price of the assessed value of the assessment.　　In the initial stage of the trial, the market transaction price of the taxable housing was used as the tax basis for the real estate tax, and the property tax was paid 70% of the transaction price of the taxable housing market temporarily. "60 square meters per capita" how to calculate the Shanghai city to carry out some of the residential property tax pilot, the city's households to give a per capita 60 square meters of duty-free housing area (refers to housing construction area, hereinafter) deduction. That is, the city's residents of the family in the new purchase and belong to the residents of the family second and above housing, the total housing area of the combined households is not more than 60 square meters (including 60 square meters), and its newly purchased housing temporarily exempted from the imposition of real estate tax, more than 60 square meters per capita, for the new purchase of housing beyond part of the area, Levy a property tax according to the regulations.　　The total housing area of the combined family is the sum of the new housing area and other housing area of the residents ' families.　　In the case of a resident of an adult child who has no housing in the household of the municipality, the area of the tax-free housing is calculated and counted for the resident's family. For families with other special circumstances, the method of calculating the area of duty-free housing will be formulated separately. With a family of three families, a couple plus a minor child as an example: if the family has already owned a 50-square-metre housing, and is now buying a new set of 110 square metres of housing, the total housing area of the residents will be 160 square metres after the two housing areas have been combined; Per capita housing area of 53.33 square meters, all housing areaNo more than 60 square meters per capita duty-free housing area standards, therefore, the family this new set of 110 square meters of housing can be temporarily exempted from the imposition of property taxes. Assuming that the family has already owned a 150-square-metre housing, and is now buying a new set of 110 square metres of housing, the total housing area of the residents will be 260 square meters after the two housing areas have been combined;　　Per capita housing area of 86.67 square meters, the total housing area has exceeded 60 square meters per capita duty-free housing area standards, therefore, the residents of new homes in excess of the above standard part of the area (260 square meters-180 square meters, that is 80 square meters) to be paid by the provisions of the property tax. If the family originally owned a 250-square-metre house, now new purchase a set of 110 square meters of housing, as the residents of the original per capita housing area of 83.33 square meters, has exceeded the per capita 60 square meters of duty-free housing area standards, therefore, the family this new set of housing the entire area (　　110 square meters), shall pay the property tax as stipulated.　　The Shanghai city has made a housing tax relief Program for a number of special cases, which has given reasonable consideration to some improvements in housing.　　In order to sell the family's original and unique housing within one year after the purchase of a new set of housing, the newly purchased housing has been taxed in accordance with the provisions of this interim measure and may be refunded.　　When the children of Shanghai residents ' families become adults, the first time they buy new housing because of the need of marriage, and the housing belongs to the only housing of adult children's family, the property tax is exempted temporarily. Owning a residence permit in Shanghai for 3 years and working and living in this city, its new housing in the city, and the housing belongs to the family's only housing, temporary exemption from the imposition of real estate tax, the owner of the city residence permit but less than 3 years of home buyers, the above housing in accordance with the provisions of this interim measures to calculate the levy of real estate tax, If the residence permit of the city is held for 3 years and is working and living in Shanghai, the property tax levied on the above-mentioned housing can be refunded.