房产税与城镇土地使用税常见问答

Core Viewpoint - The article provides a comprehensive guide on property tax and urban land use tax regulations in Xiamen, addressing common questions and clarifying obligations for property owners and businesses regarding tax payments [2]. Group 1: Property Tax Obligations - Property tax must be paid even if the property certificate has not been obtained, as the tax is the responsibility of the property owner [4]. - During the rent-free period specified in a lease agreement, property tax is still required to be paid based on the original value of the property [5]. - Underground structures that serve a functional purpose, such as underground parking or storage, are subject to property tax [6]. Group 2: Urban Land Use Tax Obligations - Businesses using land owned by tax-exempt entities without charge are still required to pay urban land use tax [8]. - For multi-story buildings shared between taxable and tax-exempt entities, the tax is calculated based on the proportion of the building area occupied by the taxable entity [9]. - Tax-exempt entities cannot enjoy tax exemption for land rented out to others [10]. Group 3: Specific Cases of Taxation - Green spaces within a business's premises are subject to urban land use tax, while public green spaces outside the premises are temporarily exempt [14]. - Separate underground structures are also liable for urban land use tax, calculated based on the area specified in the land use rights certificate or the vertical projection area if no certificate is available [16].