Q：
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Why haven’t I received them this year?
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A：
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If you have handled the automatic transfer tax payment, you will not receive the house tax bill, and the local tax collection agency will automatically withhold the tax from the account applied by the taxpayer; or the taxable present value of the house has been lower than 100,000 If the taxpayer’s mailing address has been changed and the taxpayer has not notified the local tax collection agency to handle the change, he will not be able to receive a tax bill.
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Q：
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Is the tax burden lighter if the property is transferred to the children by way of sale or gift?
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A：
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In terms of local taxes:
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Deed tax: The same deed tax should be paid for buying, selling or donating buildings. The current tax rate is 6%.
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Land value-added tax: The value-added tax is calculated at the general land use tax rate for buying and selling or donating land. According to the price increase multiple, the tax rates are 20%, 30%, 40%.
The tax rate for self-use residences is 10%, but transfer of land in the form of gifts cannot apply for the preferential tax rate for self-use residences.
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Q：
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When the trust land is held and transferred by the trustee during the continuation of the trust relationship, can the land value-added tax be levied at the rate of self-use residential land tax?
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A：
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If the original landowner (i.e. the trustor) entrusts the land to the trustee, the land owner will be registered as the trustee during the duration of the trust relationship. However, as long as the settlor and the beneficiary belong to the same person (i.e. self-benefit trust), and the settlor himself, his spouse or his immediate family members are still registered in the trust land, and it has not been leased or operated, it complies with the relevant provisions of the land tax law on self-use housing. When the trustee sells the land, the land value-added tax can still be levied according to the tax rate of self-use residential land.
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Q：
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My house has been applied to change to the household tax rate, why is there still a business tax amount?
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A：
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The taxation period of housing tax is from July of the previous year to June of this year, and it is levied once a year. If there is a change in the use of the house during this period, and the application is made before the 15th of each month, the tax can be paid in the current month. The changed tax rate is applicable. If the application is made after the 16th, it will not be applicable until the next month. Therefore, the tax amount for business use on the tax bill belongs to the tax amount before the change in the use of the house.
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Q：
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My house is not used for business, why is the house tax levied at the tax rate for business use?
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A：
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When the use of the house changes, according to the regulations, it should apply to the local tax collection agency where the house is located for the change of use within 30 days from the date of change of use. For residential use, the house tax is still levied at the business use tax rate.
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FAQ
