Core Points - The article emphasizes the importance of timely declaration and payment of property tax and urban land use tax in Chongqing, with the collection period for the second half of the year being from October 1 to October 31 [1] Tax Knowledge - Property tax is levied on the value of the property after a one-time deduction of 30% from the original value or based on rental income, payable by the property owner [3] - Urban land use tax is based on the actual area of land occupied, applicable to units and individuals using land within specified urban areas [5] - Certain properties are exempt from property tax, including those used by government agencies, military, and non-commercial personal properties [6][7] Exemption Policies - Exemptions for property tax include: 1. Properties used by government agencies, military, and certain non-profit organizations [6][7] 2. Non-commercial personal properties [7] - Exemptions for urban land use tax include: 1. Land used by government agencies and military [8] 2. Public land such as streets and parks [8] 3. Land used for agricultural production [8] Declaration Process - The declaration process involves logging into the new electronic tax bureau and selecting the relevant tax types for declaration [12][14] - If tax source information is not collected, it must be added before submission [15] - There are two declaration methods: confirmation declaration and form-based declaration, both requiring confirmation of tax source information before submission [19][21] Important Reminders - Tax source information can be modified or deleted before submission, and property transfer must be reported to avoid overpayment [21][22] - The deadline for declaration and payment is October 31, and late submissions will incur penalties [23]

Core Viewpoint - The Chinese real estate market is experiencing a significant adjustment, with a predicted divergence in property values over the next decade, where first-tier cities may see price increases while third and fourth-tier cities may face declines [1][2][4]. Market Conditions - Since the second half of 2021, the Chinese real estate market has shown signs of "declining volume and price," with property prices remaining historically high despite a drop in sales performance by developers [1]. - In major cities like Beijing, Shanghai, and Shenzhen, property prices remain exorbitant, often exceeding six to seven million yuan, while second-tier cities like Hangzhou and Wuhan require two to three million yuan for home purchases [1]. Future Predictions - Predictions suggest that in ten years, property prices in first-tier cities may drop to around two hundred thousand yuan, while second-tier cities could see prices just above one million yuan, and third and fourth-tier cities may have prices around fifty to eighty thousand yuan [4]. - The expectation is that the real estate market will complete the "bubble-popping" process, aligning property prices more closely with local income levels [4]. Economic Impact - High property prices are currently hindering healthy economic development, contributing to declining birth rates and stagnant consumer demand, which cannot continue indefinitely [4]. - The real estate market has not undergone a significant adjustment in over twenty years, making a return to housing as a necessity inevitable [4]. Government Initiatives - Local governments are actively promoting affordable housing initiatives, including rental and shared ownership options, which will divert demand from the commodity housing market and reduce speculative investment motivations [5]. - The anticipated implementation of property taxes is expected to increase the burden on multiple property owners, discouraging speculative buying and creating downward pressure on property prices [5].

Core Insights - The Ministry of Housing and Urban-Rural Development revealed that there are nearly 600 million buildings and over 800,000 municipal facilities in China, indicating a structural surplus in the housing market [2] - The national housing vacancy rate stands at 21.4%, with severe conditions in third and fourth-tier cities, leading to a stark contrast in real estate value across different regions [4] - Despite the surplus, approximately 200 million people cannot afford to buy homes, highlighting a disconnect between supply and affordability [6][8] Group 1: Housing Market Dynamics - The housing surplus is not evenly distributed, with first-tier and strong second-tier cities maintaining stable prices due to economic advantages, while weaker cities face significant declines in property values [4] - The average price of newly built homes exceeds 16,000 yuan per square meter, making homeownership unattainable for many [6] - The presence of speculative buyers has exacerbated the situation, leading to inflated prices despite the increasing supply [8] Group 2: Policy Implications - The Ministry aims to guide the market towards healthy development by discouraging large-scale land acquisition and construction [10] - Concerns about real estate bubbles are rising, with experts suggesting that future development should align with actual population needs [11] - The potential introduction of property taxes could pressure speculative investors to sell off excess properties, contributing to a more rational market [13] Group 3: Financial Risks - The rise in housing surplus correlates with increasing risks of non-performing loans for banks, as developers struggle to sell properties and repay debts [15] - The tightening of bank loans in response to rising risks could further impact the real estate market and consumer behavior [15] - The interconnectedness of housing surplus and banking risks highlights the broader implications for the economy and individual homeowners [15]

回顾过往，房地产市场曾一度风光无限。经济快速发展让人们钱包渐鼓，"买房保值" 的观念深入人心，不少家庭即便自住需求已满足，仍争相入手多套房 产，2 套、3 套甚至四五套的情况并不少见。炒房客更是借着房价上涨的东风，通过 "快买快卖" 赚取高额利润。但从 2018 年开始，李嘉诚便预言楼市将 "变天"，随后大规模抛售房产；王健林也曾直言 " 没有哪个国家的房地产行业可以保持兴旺发达超过50年，一般来说，20多年就已经到了饱和阶段 "。如今，这些预判正逐渐成为现实，手握多套房的家庭正面临五大难以回避的结局。 从首富预判到现实困境：手握两套房的家庭，或注定5个结局。 在房地产行业，李嘉诚和王健林的判断向来被视为重要参考。前者曾连续 15 年蝉联华人首富，凭借毒辣的商业眼光在地产界立足；后者作为万达集团创始 人，对国内房地产市场有着深刻洞察。如今，两位行业大亨的观点不谋而合，为手握两套房及以上的中国家庭敲响了警钟。 结局一：二手房流通遇阻，"卖不掉" 成常态 过去，城镇化进程推动住房需求持续增长，加上经济繁荣带来的购买力提升，房子不愁卖，甚至出现 "抢购" 现象。但现在市场格局已彻底改变。一方面， 多数家庭已拥有自有 ...

Core Insights - The Chinese real estate market continues to experience a downward trend, with the average price of second-hand residential properties in 100 cities hovering around 15,088 yuan per square meter, marking the 23rd consecutive month of month-on-month decline [1] - A staggering 98 cities reported price drops in March, with over 90 cities experiencing declines each month for the past 10 months [1] - The number of second-hand housing listings has surged, with cities like Chongqing exceeding 270,000 listings, Tianjin over 190,000, Suzhou around 177,800, and Beijing approximately 147,000 [1] Group 1: Market Conditions - The real estate market is facing a paradox of over 100 million vacant homes while many families with genuine housing needs are unable to afford properties [3][5] - The vacancy rate is reported to be as high as 21.8%, with estimates suggesting that the number of vacant homes could accommodate 300 to 400 million people [3] Group 2: Affordability Issues - In second and third-tier cities, the total price for a 90 square meter property ranges from 1.5 million to 2 million yuan, while in first-tier cities, it escalates to 5 million to 6 million yuan [5] - Local residents typically earn between 3,000 to 6,000 yuan per month, making home ownership a significant financial burden [5] Group 3: Proposed Solutions - Former Vice Minister of Housing and Urban-Rural Development Qiu Baoxing suggests creating a comprehensive mechanism to combat speculative buying and establish a corresponding tax system [7] - The proposed policy framework includes providing affordable housing and shared ownership options to low-income urban families, which could redirect some market demand and encourage speculators to exit [9] - Implementing a property tax or vacancy tax could increase the cost of holding properties, thereby discouraging speculative behavior and promoting more rational use of housing resources [10]

4.7%. 真的吗?可是我们确实收到 租金了呀,为什么不用交呢? (E) 老蒙: 规定的转租行为取得的收入所以不用交房产税。 小张: 哦!所以我们只是转租并 没有产权,就不是房产税 的纳税人? 老蒙: 对的判断很简单一 就看是不 是产权人 你们是转租者,不是产权 所有人,不是房产税的纳税人,无需 申报房产税。 小张: 那如果我们在电子税务局 里申报,具体该怎么操作呢? 老蒙: 你在申报房产税时,系统只会对你 公司名下自有产权的房产征税。转租收 入不在这里申报,你正常申报其他应税 项目就可以啦。 小张: 太好了,这下我心里有底了! 谢谢您! 老蒙: 不客气。记住核心政策- -"房产税 产权人来缴"。同时也温馨提示:建议贵公 司妥善保管租赁合同转租合同等相关资 料,按规定留存备查。以后遇到任何涉税 问题,欢迎随时联系我们! 相关政策依据 《中华人民共和国房产税暂行条例》(国发〔1986〕90号） 欢迎扫描下方二维码关注： 第二条: 房产税由产权所有人缴纳。产权属于全民所有的,由经营 管理的单位缴纳。产权出典的,由承典人缴纳。产权所有人承 典人不在房产所在地的或者产权未确定及租典纠纷未解决 的,由房产代管人或者使用 ...

Core Viewpoint - The article discusses the contrasting approaches of Guangzhou and the "North-South" cities (Beijing, Shanghai, Shenzhen) regarding the lifting of housing purchase restrictions, highlighting Guangzhou's aggressive stance compared to the cautious approach of the latter cities [1][4][5]. Group 1: Policy Differences - Guangzhou has announced a complete removal of purchase restrictions by September 30, 2024, aiming to stabilize its declining housing market [2][4]. - In contrast, Beijing, Shanghai, and Shenzhen are taking a gradual approach, with Beijing expected to lift restrictions by August 2025, followed by Shanghai and Shenzhen [2][5]. Group 2: Market Pressures - Guangzhou's decision to lift restrictions is driven by significant market pressure, with a reported decline of over 12% in second-hand home prices within a year and a prolonged inventory turnover period exceeding 24 months in some areas [7][9]. - The reliance on land finance in Guangzhou, which exceeds 40%, has also pressured the city to stimulate the housing market through the removal of restrictions [9][10]. Group 3: Demand Structure - The demand structure in Guangzhou is primarily local, with 75% of housing priced below 5 million, contrasting with the broader appeal of properties in Beijing, Shanghai, and Shenzhen to national wealth [10][20]. - The gradual lifting of restrictions in Guangzhou has been accompanied by measures to mitigate speculative buying, such as price registration mechanisms and property tax trials [11][12][13]. Group 4: Future Outlook - While a complete removal of restrictions in Beijing, Shanghai, and Shenzhen is likely in the long term, it is deemed difficult in the short term due to the need for multiple conditions to be met [4][25]. - The article suggests that the future approach for these cities will likely involve incremental adjustments rather than an outright removal of restrictions, maintaining a cautious stance to prevent market overheating [26][27].

Group 1 - The company's factory buildings include inseparable ancillary equipment, which should be included in the property original value for property tax assessment [2] - When replacing old and unusable ancillary equipment, the value of the old equipment can be deducted from the property original value [3] - The land price must be included in the property original value for property tax purposes, regardless of accounting treatment [4] Group 2 - New taxpayers can confirm tax information through the electronic tax bureau by entering their unified social credit code and other required details [5] - After confirming tax information, new taxpayers can query their enterprise information through the electronic tax bureau [6] - Newly established companies typically involve various taxes, including value-added tax, corporate income tax, and individual income tax, depending on their business structure [7]

Group 1 - Properties without property certificates are exempt from property tax [4] - Property tax is applicable only to above-ground buildings; basements and underground parking lots are not subject to property tax [6] - Underground buildings with functional characteristics, such as basements and underground parking lots, are subject to property tax [8] Group 2 - Self-built properties are subject to property tax starting from the month following completion, regardless of whether they are in use [10] - Real estate development companies are exempt from property tax for unsold properties until they are sold, but properties that are used or rented before sale are taxable [12] Group 3 - Temporary structures built for construction projects are exempt from property tax during the construction period [12] - If temporary structures are transferred to the construction unit after the project ends, property tax will be applicable from the following month [12]

智通财经APP获悉，9月26日，中指研究院发文称，2025年8月25日，上海出台新一轮房地产市场调控政策，这一 被业内称为"8.25新政"的举措引发市场广泛关注。上海"8.25"楼市新政实施满月以来，政策效果已经初步显现。 新房市场短期成交量明显回升，外环外区域受政策影响数据体现明显;二手房市场在预期博弈中有所修复，外环 外交易活跃度提升明显。这些变化表明，政策在一定程度上提振了市场信心，促进了合理住房需求的释放， 为"金九银十"的购房消费注入了强心剂，奠定了市场回暖的坚实基础。 新房市场：政策短期利好效果凸显，外环外区域销售受益明显 从成交数据来看，新政出台后首周，上海新房市场立即作出反应，网签成交出现明显小高峰，单周成交量环比增 幅超过30%。随后三周市场逐步回归理性，成交量趋于平稳，但整体仍维持在较高水平。综合新政实施首月的数 据表现，新房成交总量环比上涨19%，这一数据充分说明政策在短期内对市场产生了显著的拉动效应。不过，与 去年同期相比，新房网签量仍下降2.5%，降幅较去年同期收窄33个百分点，表明当前市场整体热度与去年同期 相比仍存在一定差距，但政策带来的积极变化已经初步显现。 注：新房统计不含保 ...