|
Q：
|
How to pay property tax for rental free properties?
|
|
A：
|
According to the Notice of the Ministry of Finance and the State Administration of Taxation on Policies such as Urban Land Use Tax for Placement of Disabled Employment Units (Finance and Taxation) {2010}121 Regulations:
2. Regarding the property tax issue on rental properties during the rental free period
For rental properties, if the lease contract signed by both parties stipulates a rental free period, the property owner shall pay property tax according to the original value of the property during the rental free period.
|
|
Q：
|
In April, the enterprise was a small-scale taxpayer who declared the property tax for the whole year and enjoyed the six tax and two fee reduction benefits. After registering as a general taxpayer, how should it be handled?
|
|
A：
|
If the enterprise is confirmed to be a small and micro profit enterprise after completing the settlement and payment of annual income tax, it can enjoy the "six taxes and two fees" reduction and exemption benefits from July 1 of the year of settlement and payment to June 30 of the following year.
If the enterprise is confirmed to be a small and micro profit enterprise after settlement and payment of annual income tax, it can continue to enjoy the "six taxes and two fees" reduction and exemption benefits. If it no longer meets the reduction and exemption benefits, it needs to pay up the supplementary tax.
|
|
Q：
|
Can damaged and dangerous houses be exempt from property tax?
|
|
A：
|
According to the Interpretation and Interim Provisions of the Ministry of Finance and the State Administration of Taxation on Several Specific Issues Concerning Property Tax (Caishui Di Zi) {1986}8 Article 16: According to the appraisal of relevant departments, houses that are damaged and uninhabitable, as well as dangerous houses, can be exempted from property tax after being stopped from use.
|
|
Q：
|
How to collect stamp duty on international shipping documents?
|
|
A：
|
According to the Notice of the State Administration of Taxation on Several Specific Issues Concerning the Collection of Stamp Duty on Freight Vouchers (issued by the State Administration of Taxation) {1990}173 Regulations:
-
Transported by Chinese transportation companies. Regardless of whether the shipment is within or outside the territory of our country, or whether it is a split journey transportation, a freight settlement voucher held by a Chinese transportation enterprise shall be used to calculate the taxable amount based on the freight cost of this journey; A freight settlement voucher held by the consignor shall be used to calculate the taxable amount based on the full freight cost.
-
Transporting import and export goods by foreign transportation companies. A freight settlement voucher held by a foreign transportation enterprise is exempt from stamp duty; The consignor shall pay stamp duty on a freight settlement voucher held by them.
-
The international freight settlement voucher is processed abroad. Stamp duty should be paid in accordance with regulations when the voucher is returned to China.
|
|
Q：
|
How to pay property tax for hotel style apartments?
|
|
A：
|
According to the Provisional Regulations of the People's Republic of China on Property Tax, property tax is calculated and paid based on the residual value of the property. For rented properties, the rental income is used as the basis for calculating property tax.
|
FAQ
