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 article discusses the regulations and procedures regarding the Urban Land Use Tax in China, detailing the responsibilities of taxpayers, tax calculation methods, and payment timelines. Group 1: Taxpayer Identification - Taxpayers of the Urban Land Use Tax include various entities such as state-owned enterprises, collective enterprises, private enterprises, joint-stock companies, foreign-invested enterprises, and individuals like sole proprietors [2][3]. - If the taxpayer does not own the land where it is located, the tax must be paid by the custodian or actual user [2]. - In cases of unresolved disputes over land use rights, the actual user is responsible for paying the tax [2]. Group 2: Tax Calculation and Basis - The Urban Land Use Tax is calculated based on the actual area of land occupied by the taxpayer, with the applicable tax rate determined by local regulations [3][4]. - For taxpayers holding a land use certificate, the area confirmed by the certificate is used for tax calculation; if no certificate is issued, the taxpayer must declare the actual area [4]. Group 3: Tax Payment Timing - The tax obligation for cultivated land begins one year after approval for expropriation, while for non-cultivated land, it starts from the second month after approval [5]. - For newly purchased commercial housing, the tax is due from the month following the delivery of the property; for existing housing, it starts from the month after the property rights transfer [5]. Group 4: Payment Schedule - The Urban Land Use Tax is calculated annually and can be paid in installments, with specific deadlines set by local governments [7][9]. - In Shanxi Province, the tax is paid in two installments: the first by the end of June and the second by the end of December [9]. Group 5: Tax Collection Authority - The tax is collected by the tax authority in the area where the land is located, and land management authorities must provide relevant land use rights information to the tax authorities [10]. - If the land used by the taxpayer spans multiple provinces, the taxpayer must pay the tax separately to the respective tax authorities [10].

Core Viewpoint - The article discusses the regulations and tax policies related to property tax and urban land use tax in China, particularly focusing on the calculation methods, tax rates, and exemptions for small and micro enterprises. Group 1: Property Tax Calculation and Rates - Property tax for rental income is calculated based on the rent excluding value-added tax, with a tax rate of 12% [2] - For small-scale VAT taxpayers and small micro-profit enterprises, property tax can be halved [3] - The property tax rate based on property value is 1.2% after deducting 30% from the original value [3] Group 2: Tax Exemptions and Reductions - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses can enjoy a 50% reduction in various taxes, including property tax [3] - Organizations renting properties to individuals or specialized housing rental enterprises are taxed at a reduced rate of 4% [2] Group 3: Tax Obligation Timing - Property tax obligations begin from the month following the completion of construction or the month following the transfer of property rights for existing properties [5] - Rental properties are taxed from the month following their delivery for rent [5] Group 4: Tax Source Information and Reporting - Taxpayers must enter property and land ownership information into the electronic tax system for tax source collection and reporting [10][11] - Changes in property use that affect tax calculation methods must be updated in the tax system, with the new information taking effect the following month [12]

Core Viewpoint - The article outlines the tax regulations and incentives for individuals renting out residential properties in China, highlighting various tax types and their applicable rates, as well as temporary reductions in certain taxes from 2022 to 2027 [4][5][12]. Tax Regulations Summary - **Value-Added Tax (VAT)**: Individuals renting out residential properties are subject to a reduced VAT rate of 1.5% instead of the standard 5%. If the monthly rental income does not exceed 100,000 yuan, they can issue a regular invoice to be exempt from VAT [4]. - **Additional Taxes**: The urban maintenance and construction tax, education fee surcharge, and local education surcharge are levied at 7%, 3%, and 2% respectively on the actual VAT paid. From January 1, 2022, to December 31, 2027, these taxes are halved for individuals renting out properties [5]. - **Individual Income Tax**: Since January 1, 2001, the income from renting residential properties at market prices is taxed at a reduced rate of 10%. Deductions allowed before calculating the income tax include taxes paid during the rental process, rent paid to the landlord, repair costs, and other deductible expenses as per tax law [6][7][8][9][10]. - **Stamp Duty**: There is no stamp duty on rental contracts for individuals renting or leasing residential properties [11]. - **Urban Land Use Tax**: Individuals renting out residential properties are exempt from urban land use tax [12]. - **Property Tax**: A property tax of 4% is applied to individuals renting out residential properties, with a temporary reduction of this tax by half from January 1, 2022, to December 31, 2027 [12].

Group 1 - The core viewpoint emphasizes the importance of green taxation as a policy tool to encourage and guide people towards sustainable production and living practices [1] - The green tax system in China has been continuously improved, forming a comprehensive framework that includes various taxes such as environmental protection tax, resource tax, and cultivated land occupation tax, covering five major aspects: resource extraction, production, circulation, consumption, and emissions [1] - The Environmental Protection Tax Law is the first dedicated tax law in China aimed at promoting ecological civilization, with a tax system designed to encourage pollution reduction through a "more discharge, more pay; less discharge, less pay; no discharge, no pay" approach [1] Group 2 - Resource tax serves as a protective measure for natural resources, covering 164 tax items that include all discovered mineral types and salt, such as crude oil, natural gas, coal, and iron [2] - Other taxes like value-added tax, consumption tax, and corporate income tax also play significant roles in promoting green development, with measures such as VAT exemptions for green products and higher consumption taxes on polluting or high-energy-consuming products [2]