Property tax / urban planning tax |
Real estate
"Property tax"
* The person who is registered with fixed assets tax roll in January
1
* Local rates property tax = property tax valuation (a standard
of assessment) *1.4% that cities, towns and villages tax for land,
a house（Normal taxation）
Standard of assessment exception ... of the ... residential land
A kind
* The amount of small residential land (to 200 square meters in
area) reduction standard of assessment： A property tax valuation
X（1/6）
* The amount of general residential land (to 10 times of more than
200 square meters in area and the house area of the building which
there is on the land) reduction standard of assessment： A property
tax valuation X（1/3）
Standard of assessment exception ... of the ... new construction
house
* It is a reduction matter after new construction for three years
or five years
* From 50 floor space square emails of the residence part to 280
square meters (a house for rent house)： From 40 square meters to
280 square meters)
* The combination house more than area 50% of the residence part
Payment（The normal collection）
In 4, 7, December, it is February in the next year "Urban planning
tax"
* The person who is registered with fixed assets tax roll in January
1
* Amount of local rates urban planning tax = standard of assessment
*0.3% that cities, towns and villages tax for land, a house（A tax
rate limit）
The standard of assessment exception - kind of the ... residential
land
* The amount of small residential land (to 200 square meters in
area) reduction standard of assessment： A property tax valuation
X（1/3）
* The amount of general residential land (more than a 200 in area
square email and less than 10 times of the house area of the building
which there is on the land) reduction standard of assessment： A
property tax valuation X（2/3）
There is no exception of the note) new construction house
Payment
In 4, 7, December, it is February in the next year
* I collect it with property tax
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