【12366小课堂】自建厂房房产税：纳税时间、计算方法与优惠政策一览

Core Viewpoint - The article emphasizes the importance of tax policies and regulations for businesses in Tianjin, particularly regarding property tax for self-built factories and temporary structures during construction [1][2][3]. Tax Obligations and Exemptions - Temporary structures built for construction purposes, such as worker rest areas, are exempt from property tax during the construction period [1]. - Property tax for newly constructed buildings begins from the month following the completion and acceptance of the building [2]. - If a building is used before acceptance, property tax is applicable from the month following its use [3]. Property Tax Calculation - Property tax is calculated based on the remaining value of the property after deducting 10% to 30%, with the specific deduction percentage determined by local government regulations [5]. - In Tianjin, the property tax is calculated based on the original value of the property as recorded in accounting books, minus a 30% deduction [5]. Tax Incentives for Small Enterprises - From January 1, 2023, to December 31, 2027, small-scale taxpayers, small and micro enterprises, and individual businesses can benefit from a 50% reduction in property tax [7].