Core Viewpoint - The article discusses the regulations and entitlements related to work-related injuries under the Work Injury Insurance Regulations, emphasizing the rights of employees during treatment and recovery periods [1][3][4]. Summary by Sections Work Injury Compensation - Employees who suffer work-related injuries or occupational diseases are entitled to maintain their original salary and benefits during the suspension of work for medical treatment, which is paid monthly by the employer [1][3]. - The suspension period for salary retention generally does not exceed 12 months, but it can be extended under special circumstances confirmed by the labor capability appraisal committee [4]. Treatment and Medical Expenses - Employees receiving treatment for work-related injuries must do so at medical institutions with which they have signed service agreements, except in emergencies [3]. - Medical expenses that meet the criteria set by the Work Injury Insurance Fund will be covered, including hospitalization and necessary transportation and accommodation costs for treatment outside the designated area [3][4]. Recurrence of Injuries - In cases of recurrence of work-related injuries, employees are entitled to the same benefits as outlined in the regulations, including treatment and necessary care costs [1][4]. Employment Relationship and Contractual Obligations - Employees who have not signed a labor contract can still apply for work injury recognition by providing alternative proof of employment, such as payment receipts or testimonies from colleagues [5][6].

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, such as heating, sanitation, ventilation, and lighting systems [3][4][5][6]. Group 2: Relevant Regulations - According to the Ministry of Finance and the State Administration of Taxation, the original value of the property for tax purposes must be recorded in the accounting books, and if not, it should be determined based on similar properties [2]. - The original value must also include land costs, which encompass the price paid for land use rights and development costs incurred [8][10]. - A specific regulation from the Shanghai Municipal Government states that from January 1, 2019, the deduction ratio for property value in the city is adjusted to 30% for property tax calculations [10].

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].

财政部：25年上半年房产税收入2618亿元，同比增长12%。 ...

欢迎扫描下方二维码关注： ◈ 个税App提示"住房贷款可能已结清或为非首套"，怎么办？ ◈ 企业购买的二手房该如何折旧？ ◈ 两公司之间书立租房合同，双方都要缴纳印花税吗？ ◈ 以个人名义出租的房子，按季度收取租金21000元需要缴纳增值税吗？ 编者按 毕业季来临,租房需求火爆。作为房东依法履行纳税义 务责无旁贷。房租收入该如何计税? 增值税、个人所得 税、房产税又有哪些具体规定和优惠政策?一图让你轻 松掌握房租收入计税要点,合规纳税不迷茫! 增值税及附加 01 具体内容 个人出租住房 按照5%的征收率减按1.5%计算应纳税额 个人出租非住房, 按照5%的征收率计算应纳税额。 个人采取一次性收取租金形式出租不动产取得的租 金收入,可在对应的租赁期内平均分摊,分摊后月 租金收入未超过10万元的，免征增值税。 来源：新疆税务 推荐阅读 来源 新疆税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 城 ...

Core Viewpoint - The rental yield in first-tier cities in China is currently around 1.5% to 2%, significantly lower than the 4% benchmark, suggesting that property prices may need to decrease by 40% to 50% to reach a more sustainable rental yield [1][2]. Group 1: Rental Yield Comparisons - Rental yields in major international cities are higher than those in Chinese first-tier cities, with Tokyo at approximately 5% to 6.9%, New York around 6%, Los Angeles at about 4%, and London at approximately 5% [1]. - Historical rental yields in Shenzhen have decreased from 7% in 2007 to an estimated 1.5% in 2025, indicating a long-term downward trend [2]. Group 2: Market Dynamics - The shift from "agreement transfer" to "public bidding" for land sales in 2004 led to increased land prices, which subsequently drove up property prices, with a 40% increase noted from 2004 to 2006 [4]. - The cultural context in China, where homeownership is prioritized over renting, contributes to a higher demand for purchasing homes compared to renting, resulting in a supply-demand imbalance in the rental market [5][6]. Group 3: Future Projections - If rental yields are to improve, societal acceptance of renting as a viable long-term living arrangement must increase, similar to trends observed in other countries [6]. - The potential introduction of property taxes in China could alter the pricing structure of real estate, leading to further declines in property values and increased rental yields [2].

Core Viewpoint - The article discusses the regulations and procedures related to property tax and urban land use tax in China, particularly focusing on the tax rates, calculation methods, and obligations for taxpayers [2][3][4]. Property Tax Regulations - Property tax is levied in urban areas, county towns, administrative towns, and industrial and mining areas [2]. - The tax rate for property tax is set at 1.2% based on the remaining value of the property after a deduction of 10% to 30% from the original value [2][3]. - In Shanxi Province, the deduction standard for property tax has been unified to 80% [3]. Tax Calculation - The formula for calculating the taxable amount is: Taxable Amount = Original Property Value * (1 - Deduction Rate) * 1.2% [3]. - Tax obligations arise from the month following the delivery of new properties or the transfer of ownership for existing properties [4][5][6]. Taxpayer Obligations - Taxpayers must pay property tax starting from the month after the property is delivered for rental or use [5]. - For self-built properties, tax is due from the month following completion [6]. - If a taxpayer entrusts a construction company, tax is due from the month after acceptance [7]. Tax Payment Schedule - Property tax is collected annually and can be paid in installments, with specific deadlines set by local governments [8][10]. - In Shanxi Province, property tax payments are divided into two halves, with the first half due by the end of June and the second half by the end of December [10]. Tax Collection Authority - Property tax is collected by the tax authority in the location of the property [11]. - Taxpayers with properties in different locations must pay taxes separately to the respective local tax authorities [11][27]. Urban Land Use Tax - Urban land use tax is calculated based on the actual area of land occupied, with rates determined by local governments [21]. - Tax obligations for urban land use tax begin from the month following the approval of land acquisition [22][23]. Reference Policies - The article references several regulations, including the "Interim Regulations on Property Tax" and the "Interim Regulations on Urban Land Use Tax" [13][29].

Core Viewpoint - The "housing sell-off wave" in 2023 indicates a significant market shift, driven by declining property prices, shrinking demand, and impending property tax implementation, suggesting a deep adjustment period for the Chinese real estate market [1][3][7]. Group 1: Market Dynamics - From January to June 2023, the listing volume of second-hand houses surged in 13 key cities, with Shanghai, Chengdu, and Chongqing leading at 180,000, 200,000, and 220,000 listings respectively [1]. - The price decline in the housing market has shaken investor confidence, with 91% of 100 key cities reporting a drop in second-hand housing prices [1][3]. - The sell-off is exacerbated by a significant reduction in market demand due to the pandemic's impact on income and employment, leading to an imbalance between supply and demand [3][6]. Group 2: Seller Profiles - First-time buyers who followed market trends without considering their financial capacity are now forced to sell their properties to alleviate mortgage burdens [4]. - Middle-class individuals owning multiple properties are selling off excess assets to mitigate financial risks amid falling prices and reduced income [6]. - Speculative investors, facing liquidity issues due to the pandemic, are compelled to sell properties to avoid debt crises and exit the market [6]. Group 3: Future Implications - The ongoing sell-off is a signal of a deeper transformation in the real estate market, indicating a shift towards more rational market behavior and a focus on genuine housing demand rather than speculative investments [7].

Core Viewpoint - The housing market in 70 major cities shows a stagnant trend in prices, with a recent 10 basis point reduction in the five-year LPR mortgage rate from 3.6% to 3.5%, which may lower the cost of home buying but has not significantly increased buyer confidence [1][4][5]. Group 1: Housing Price Trends - In first-tier cities like Beijing, Shanghai, Guangzhou, and Shenzhen, there are mixed results with Shanghai seeing a 0.5% increase and Guangzhou a 0.2% decrease, indicating a potential stabilization in housing prices [5][10]. - The overall trend in major cities shows both increases and decreases in housing prices, but the rate of decline is narrowing while the rate of increase is expanding, suggesting a possible stabilization [5][9]. Group 2: Buyer Sentiment and Economic Factors - A significant portion of surveyed users expressed uncertainty about purchasing homes, with many stating that changes in mortgage rates do not affect their decisions, indicating a saturated market and declining demand for first-time buyers [4][9]. - The disposable income growth rate for urban residents has decreased from 8.9% in 2019 to 4.5% in 2024, with 28% of households having a mortgage-to-income ratio exceeding 50%, contributing to cautious buyer sentiment [4][5]. Group 3: Future Market Predictions - Predictions suggest that first-tier cities may see stable or rising prices due to strong economic fundamentals and population attraction, while second-tier cities will experience significant price differentiation based on economic strength and population trends [10][11]. - Third and fourth-tier cities are expected to continue adjusting downward in prices, although the reduction in mortgage rates may mitigate the extent of these declines [10][11].

Group 1 - The property tax is levied on the property owner within the taxation scope, which includes cities, towns, and industrial areas [2] - For newly purchased properties, the property tax starts from the month following the delivery of the property; for existing properties, it starts from the month following the completion of ownership transfer registration [2] Group 2 - For enterprises renting out properties and collecting rent, the property tax is calculated based on rental income [3] - The tax liability varies based on property ownership, with specific rules for state-owned, collective, and individual properties [3] Group 3 - Taxpayers can use the remaining available invoice quota from the previous month and not exceeding the total invoice quota for the current month during the VAT declaration period [4] - After completing the VAT declaration, the invoice quota will be automatically adjusted [4] Group 4 - To apply for invoice quota adjustments, taxpayers can log into the electronic tax bureau and navigate to the relevant sections to submit their requests [5] - The progress of the invoice quota adjustment application can be tracked through the electronic tax bureau [6]