【身边税事】企业购入房产用于日常办公，如何计征房产税？如何确定房产原值？

Core Viewpoint - The article discusses practical tax knowledge related to property tax for companies purchasing office properties for self-use, emphasizing the calculation methods and relevant regulations [1][10]. Group 1: Property Tax Calculation - Property tax is to be paid by the property owner based on the original value of the property, with a deduction of 10% to 30% applied to the original value before calculating the taxable amount, and the tax rate is set at 1.2% [1][10]. - The original value of the property should include various non-separable auxiliary equipment and supporting facilities, which are essential for the property's functionality [3][8]. Group 2: Relevant Regulations - According to the Ministry of Finance and the State Administration of Taxation, the original value of the property should be recorded in the accounting books, and if not, it should be determined based on similar properties [2]. - The original value must include land costs, including payments for land use rights and development costs, as well as immovable auxiliary equipment and facilities [8][4].