事关房土两税申报，这些政策要点你知道吗？

Group 1 - The property tax is levied on real estate within urban areas, based on the assessed value or rental income of the property, and is paid by the property owner [4] - The urban land use tax is imposed on units and individuals using land, calculated based on the actual area occupied [4] - Tax obligations for property tax include owners, management units for public properties, and tenants in case of disputes [4] Group 2 - The property tax for newly constructed buildings starts from the month following completion or acceptance [5] - For purchased new properties, the tax is due from the month after the property is delivered for use [6] - Rental properties are taxed from the month after they are delivered for rent [7] Group 3 - The property tax includes land value in its assessment, which encompasses costs related to acquiring land use rights and development expenses [16][17] - The land value is calculated based on the ratio of total building area to land area, known as the plot ratio [19]