How Is The Tax Basis For Housing Tax Stipulated?
The real estate tax is based on the original value of the property (assessed value), the rental income of the real estate and the valuation of the tax authorities.
The property of 1, enterprises and enterprises (self absorbed units) shall be calculated on the basis of the original value (assessed value) at the end of the month of the month before the month of the month, and the remaining value after 30% is calculated according to the tax basis, and the real estate tax shall be calculated.
2, other units (tax-free units or real estate management departments) and individual rental properties are based on rental income.
3, taxpayers do not have the original value of real estate. The tax authorities of the real estate will be approved by similar tax authorities.
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