The provisional measures of Chongqing real estate tax levy

Yesterday at the same time issued the "Chongqing Municipal People's Government on the implementation of some individual housing tax reform pilot interim measures" and "Chongqing municipality personal housing real estate tax levy management implementing rules", the individual housing property tax levy made detailed provisions. Which needs to pay tax this year to buy a house to build the price of 9941 yuan to tax the pilot area is limited to the main city nine districts of the city, including Yuzhong District, Jiangbei District, Shapingba District, Jiulongpo District, Dadukou District, Nanan District, Beibei District, Yubei District, Banan, North New zone, High-tech development zones,　　Development。 Three kinds of cases need to pay the property tax first, individual villas owned by individuals, whether previously bought or newly bought, are taxed. Authorities estimate that there are about 2000 single-family villas in the main city that need to be taxed. Some professors and cadres live in a single villa provided by the unit, because only the right to use, without property rights, do not need to pay taxes.　　The standard of the single villa is: The independent, Tandong and complete house with adjacent houses without wall and no connection is built on state-owned land. Second, the personal new purchase of high-grade 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 area of twice times (including twice times) more housing.　　The Land and Housing department will announce the average price of the last year's sales in January each year, and the public will be able to know what kind of house to pay for this year by dividing the average price of two years by 2. For example: 2009, 2010, the main city of our city nine new commercial housing turnover is 4179 yuan/square meters, 5762 yuan/square meters, therefore, 2011 years of two years of the main city nine district new merchandise housing transaction floor Price: (4179+5762)/2=4970.5 yuan　　/sqm, twice times 9941 yuan/sqm.　　That is: between January 28, 2011 and December 31, where the purchase of housing transactions built on the unit price of 9941 yuan/square meters (including) the above will be paid property tax. Thirdly, in Chongqing, there is no household registration, no enterprise, no work of the new purchase of the second house, whether high-grade or low-grade room, all have to pay taxes.　　The measure was designed to curb speculation in the field.　　Purchase time to sign the purchase contract and submit suo registration time. How many tax transactions to pay the price of 3 times times the following tax rate 0.5% taxable housing tax value for the property transaction price.　　When the condition is ripe, the appraisal value of the property is used as the tax basis.　　Single residential and high-grade housing floor area transaction unit price in the last two years, the main city of nine new commercial housing transaction area of 3 times times less than the average 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%. Take this year as an example, if you buy a house this year with a price of 9941 yuan to 14911.5 yuan per square metre, the tax rate is 0.5%; 14911.5 yuan per square metre (incl.) to 19882 Yuan of the house, the tax rate is 1%, 19882 yuan per square meter (including) above, the tax rate is 1.2%.　　In Chongqing, there is no household registration, no enterprise, no work of individuals to buy a second (including the second set) above the ordinary housing, the tax rate is uniform 0.5%. How to pay taxes every October to tax, the tax authorities will inform the personal Housing property tax payment period of October 1 to 31st.　　If the taxable housing is transferred, the personal Housing property tax shall be levied together with the property transfer formalities. The city's tax bureau says property taxes are levied once a year.　　The first time a new house is paid for is when it is purchased, and later in October, the tax authorities will set up tax points in some upscale communities to facilitate the public to pay tax.　　The specific tax time from the second month from the acquisition of property rights, tax by year, less than one year of monthly calculation. Levied by the local tax authority at the place where the taxable housing is located. The taxpayer shall truthfully declare the tax and provide relevant information according to the regulations.　　Property tax Collection management in accordance with the "People's Republic of China Tax Collection Administration law" implementation.　　There are a number of taxable property, should be reported to the location of the housing tax authorities to pay the real estate tax.　　The tax authorities shall notify the taxpayers of the location of the taxable housing, the tax basis, the taxable amount, the reporting period, etc. by means of direct service, mailing and announcement before August 31 of each year.　　When does the new purchase start?　　New housing purchases are those purchased from the date of implementation of the interim measures (starting from January 28, 2011) (including new commercial housing and stock houses).　　No household registration, no business, no job, what does it mean?　　No household registration refers to the absence of Chongqing City household registration, no enterprise refers to the Zhongqing without proprietorship, absolute and relative holding of the operating entity, no work is not Zhongqing at all levels of administrative institutions, organizations, all kinds of enterprises and other operating entities employment.　　Should taxable housing be resold again?　　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.　　Is this part of the value of the newly purchased new house to be deducted?　　Newly purchased new commercial housing for the decoration of the house, this part of the value of the tax is approved deduction. This edition is Liu Bangyun by chief journalist