Industrial park property tax land use tax

Calculation of property tax and land use tax. Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. The scope of collection is limited to urban business buildings. Different ways of housing management and use stipulate the way of taxation. For self-occupied houses, tax is levied according to the residual value of property tax, and for rented houses, tax is levied according to rental income. According to the tax law, there are two ways to calculate the property tax: 1. Calculated according to the residual value after deducting 30% from the original value of the property. The calculation formula is: annual tax payable = original value of the property ×( 1-30%)× 1.2%. 2. The second method is calculated according to the rental income, and its calculation formula is: annual tax payable = annual rental income × applicable tax rate (l2%). The following properties are exempt from property tax: 1. Property occupied by state organs, people's organizations and the army. Two, the national finance department allocated funds for the unit occupied real estate. Three, religious temples, parks, places of interest for their own use. 4. Non-business real estate owned by individuals. Five, other real estate tax exemption approved by the Ministry of Finance.

Legal objectivity:

Article 6 of the Provisional Regulations on Urban Property Tax in People's Republic of China (PRC) shall be taxed according to the following standards and tax rates: 1. The property tax is taxed annually according to the standard house price, and the tax rate is 1%. Second, the real estate tax is levied on an annual basis according to the standard land price, and the tax rate is 1.5%. 3. Cities where the standard house price and the standard land price are indistinguishable can be temporarily taxed on an annual basis according to the standard house price, and the tax rate is 1.5%. 4. In cities where the standard housing land price is difficult to obtain, the standard housing rental price can be temporarily levied on an annual basis, and the tax rate is 15%.