广东税务12366热点速递（四十七）| 房土两税热点知识，你知道多少？

Property Tax - Property tax is paid by the property owner [4] - If the property is owned collectively, the managing unit pays the tax [4] - If the property is leased, the lessee is responsible for the tax [4] - If the property owner or lessee is not located at the property site, the property manager or user pays the tax [4] - Individuals or units using property without rent must pay property tax based on the remaining value of the property [4] Urban Land Use Tax - The land use tax is paid by units and individuals who hold land use rights [4] - If the taxpayer is not located at the land site, the manager or actual user pays the tax [4] - If land use rights are undetermined or disputes exist, the actual user pays the tax [4] - Co-owners of land use rights must pay taxes separately [4] - Units and individuals leasing collective land must pay the tax [4] Tax Obligation Timing - For newly constructed houses, property tax is levied from the month following completion [4] - For houses built by contractors, tax starts from the month after acceptance [4] - If a new house is used or rented before acceptance, tax is due as per regulations [4] - For newly purchased commercial housing, tax starts from the month after delivery [4] - For existing homes, tax starts from the month after property rights transfer [4] - For rented properties, tax is due from the month after delivery [4] Tax Obligation Termination - Tax obligations for property and land cease when the physical or rights status changes, with tax calculations ending at the end of the month of change [4] Specific Regulations - Green spaces within enterprise premises that are open to the public are temporarily exempt from land use tax [4]