Q：
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When is the personal property tax due date?
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A：
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Taxpayers should file and pay the annual property tax before December 31 each year. Where the taxable housing ownership of a taxpayer is transferred in the year, the unpaid property tax shall be declared and paid at the time of the transfer.
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Q：
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What happens when individual property taxes are paying late?
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A：
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In case of overdue payment, a fine of 0.5% of the overdue tax shall be imposed daily starting from January 1 of the following year.
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Q：
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What is the verification of the taxable price?
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A：
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According to the relevant provisions of the state, the transaction price of the taxable housing declared by the taxpayer is obviously on the low side, and without justifiable reasons, the tax authority shall check and ratify its taxable price, and the property tax shall be calculated and paid by 70% of the taxable housing taxable price.
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Q：
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What is the calculation of tax payable?
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A：
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The calculation of the taxable housing tax payable, namely: the taxable housing tax payable = the newly purchased housing taxable area (floor area) × the newly purchased housing unit price ×70%× tax rate.
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Q：
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What is the tax deduction or exemption for some individual housing?
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A：
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Property tax will be temporarily exempted for some homes, including:
Houses purchased or acquired by families of residents of this city due to house expropriation or demolition.
The part of the above-mentioned houses beyond the compensation standard of the state and this municipality for house expropriation or demolition shall be calculated and determined according to the provisions of the interim measures for the area exempted from real estate tax.
Housing obtained by urban rural residents through the pilot policy of homestead replacement.
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FAQ
