Q：
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Can I apply for housing tax exemption if my house suffers a major disaster?
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A：
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If a house suffers a major disaster, it should apply to the local competent tax collection authority to dispatch personnel to investigate within 30 days from the date of occurrence. Houses with more than 50% of the damaged area per registered household that must be repaired before they can be used are exempted. House tax, if the damaged area exceeds 30% but less than 50%, will be levied at half rate.
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Q：
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If the house is not used for business, why is the business property tax levied?
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A：
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This can be divided into two situations: 1. Although the house has not been registered for business but business-related items are piled up for warehouse use, the house tax should be levied according to the business tax rate according to regulations. 2. The house originally had a registered business name, but the business has ceased business but has not applied for closure and deregistration in accordance with the law, and the owner has not reported a change in the use of the house to the tax collection authority in accordance with Article 7 of the House Tax Regulations. House tax is still levied for business purposes.
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Q：
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If a house is sold or transferred during the year, who should bear the house tax for that year?
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A：
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If the house is sold and transferred before the 15th of the month, the house tax will be levied on the inheritor from that month. After the 16th of the month, the tax will be levied on the person in charge starting from the following month. However, the successor (buyer) may apply to pay the unpaid house tax (including previous years and the current transfer period) payable by the former owner (seller). The amount of tax paid may be claimed from the taxpayer or included in the purchase price. deduct.
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Q：
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What is the scope of housing tax?
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A：
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House tax is levied on various houses attached to the land and related buildings that increase the use value of the houses. House refers to a building fixed on the land and used for business, work or residence. Buildings that increase the use value of the house refer to buildings that are attached to other buildings that are subject to housing tax, thus increasing the use value of the house.
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Q：
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If the house is rented out for others to live in or the owner’s household registration has not moved in, can I apply for the self-occupied house tax rate?
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A：
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Houses that meet the requirements for self-occupation (i.e. 1. Not rented out. 2. For the actual residence of myself, my spouse or my immediate family members. 3. The total number of myself, my spouse and my minor children in the country is within 3 households) can be eligible for self-use. The tax rate for residential houses is 1.2%, and the household registration is not required to move in. However, if the house is rented out for use by others, the house tax will be levied according to the applicable tax rate based on the actual use of the lessee.
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FAQ
