李哥最近愁坏了！ 这位在天津打拼十年的上班族，去年咬咬牙在郊区买了套90平的新房，没想到今年房 价每平跌了2000块，首付直接缩水十几万。 更闹心的是，同小区业主群天天有人讨论"断供"——开发商资金链断裂，原本承诺的2025年交房如今成 了泡影。李哥站在工地围栏外，看着杂草丛生的地基直叹气："这房子到底还能拿到手吗？" 房价下跌已成定局？未来五年，三大难题与你有关！ - 供需关系大逆转：三四线城市人口持续外流，烟台某县级市近五年常住人口减少8%，但新房供应量却 增加30%。反观一线城市，北京、上海等核心城市土地供应收紧，优质房源供不应求，房价反而坚挺 。 一、全国房价跌势汹汹，分化背后藏着啥信号？ 1. 数据说话：跌得有多狠？ 国家统计局2025年7月数据显示，全国70个大中城市中，68%的城市新房价格环比下跌，二手房价格下跌 城市占比更高达82%。具体到城市： - 一线城市：北京新房价格同比跌3.6%，广州二手房价格跌6%，深圳新房和二手房价格均跌2.5%。 - 三四线城市：烟台芝罘区二手房单价跌破1.1万，跌幅1.53%；重庆主城区新房库存去化周期超24个月， 部分楼盘降价促销力度达15%。 - 特殊案例 ...

12月31日，减半征收城市维护建设税、教育 供稿：三门县局 作者：谢薇薇 戴连强 陈超男 欢迎扫描下方二维码关注： 费附加、地方教育附加。 ● 城市维护建设税：市区7%；县城、镇 5%; 其他地区1% ● 教育费附加: 3% ● 地方教育附加：2% 个人所得税 个人将承租房屋转租取得的租金收入, 属于个人所得税应税所得，应按"财产租赁 所得"项目计算缴纳个人所得税。对个人出 租房屋取得的所得暂减按10%的税率征收个 人所得税。 个人出租非住房应按照20%税率计算。 11-11 d 5 有关财产租赁所得个人所得税前扣 除税费的扣除次序为: (1) n a o o on a 财产租赁过程中 向出租方 缴纳的税费 支付的租金 II C 由纳税人负担的 税法规定的 租赁财产实际开支 费用扣除标准 的修缮费用 ● 财产租赁所得每次收入不超过4000元 的，减除费用800元；4000元以上的，减除 20%的费用。 | 房产税 ● 以房产租金收入为房产税的计税依据, 税率为12%。对个人出租住房，不区分用 途，按4%的税率征收房产税。 ● 其中，2023年1月1日至2027年12月31 日，减半征收房产税。 企业出租房屋 ...

欢迎扫描下方二维码关注： × 居住宿一 在申报房产税时,没有将房屋附属设备和 配套设施计入房产原值来计征房产税。 V TEM 一、为了维持和增加房屋的使用功能 或使房屋满足设计要求,凡以房屋为载 体,不可随意移动的附属设备和配套设 施,如给排水、采暖、消防、中央空调、 电气及智能化楼宇设备等,无论在会计核 算中是否单独记账与核算,都应计入房产 原值,计征房产税。 二、对于更换房屋附属设备和配套设 施的,在将其价值计入房产原值时,可扣 减原来相应设备和设施的价值;对附属设 备和配套设施中易损坏、需要经常更换的 零配件,更新后不再计入房产原值。 政策依据:《国家税务总局关于进一 步明确房屋附属设备和配套设施计征房产 税有关问题的通知》(国税发〔2005〕 173号) 第一条、第二条 × 月第点宫 出租房产的合同中约定了一段时间的免租 期,这段时间没有房租收入,就不用申报 纳税。 V TEM 对出租房产,租赁双方签订的租赁合 同约定有免收租金期限的,免收租金期间 由产权所有人按照房产原值缴纳房产税。 因此,此种情形下,也需申报缴纳房 产税。 政策依据:《财政部 国家税务总局关 于安置残疾人就业单位城镇土地使用税等 ...

欢迎扫描下方二维码关注： 适用税率税额 实行分级幅度税额(每 ▶从价计征 平方米),青岛市不同地 房产计税余值x1.2% 区不同土地等级对应税 额标准如下: ▶从租计征 20市内四区(市南市北李沧 房产租金收入x12% 崂山):4.8-12.8元; 2个人出租住房减按4%的 2其他区县:4.8-9.6元; 税率征收。 ®建制镇、工矿区:4元。 ⑫ 自2021年10月1日起.对 企事业单位、社会团体以 及其他组织向个人、专业 化规模化住房租赁企业出 租住房,减按4%的税率。 计算公式 ▶从价计征 应纳税额=房产原值x(1-扣 除比例)x1.2%其中,青岛 市扣除比例为30%。 ▶从租计征 应纳税额=不含增值税租 金收入x12%(或4%) 71.01 应纳税额=实际占用的土 地面积x单位税额 其中,实际占用的土地面积 是指由省政府确定的单位 组织测定的土地面积,尚未 组织测量的,以房地产管理 部门核发的土地使用证书 确认的土地面积为准;未核 发土地使用证书的,应由纳 税人据实申报土地面积。 纳税义务发生时间 | 情形 | 具体规定 | | --- | --- | | 购置新建商品房 | 自房屋交付使用之次月起计征 ...

"2019年听销售忽悠买的房，现在成了我一生最沉重的决定。"同学聚会上，老刘的这句话让全场沉默。他掏出手机，翻出购房合同：首付50万，月供4800 元，两套"规划高铁站旁"的新房，如今房价跌了30%，入住率不足三成，物业费每月倒贴300元。他苦笑着自嘲："这哪是资产？是负债，是杀人不见血的枷 锁。" 老刘的故事不是孤例。过去二十年，房产是无数家庭的"财富密码"，但如今，它正变成"沉没成本"的代名词。房价下跌、资产缩水、变现困难……三大困境 交织，让近一半家庭陷入被动。马云的"房价如葱"预言，正在从调侃变成现实。 "当年咬牙上车，现在骑虎难下。"这是许多购房者的真实写照。 过去房价单边上涨时，贷款买房是"加杠杆赚钱"；如今房价下跌，同样的房子却成了"加杠杆负债"。以一套150万的房子为例：首付30%（45万），贷款105 万，30年月供近6000元，本息合计超260万，比本金多一倍。更扎心的是，房价跌了，欠银行的钱一分没少；首付亏光，利息还在"滴答"作响；租不出去， 还得自掏腰包供空房。 更严峻的是，房产税的"达摩克利斯之剑"正在落下。地方财政压力增大、土地收入断崖式下滑，征收房产税几乎成为必然。一旦实施，多套 ...

Group 1 - The UK Chancellor of the Exchequer, Reeves, is considering a new property tax to replace stamp duty, targeting homes valued over £500,000, which would be paid by homeowners upon selling their properties [2][3] - The new property tax is expected to affect approximately 20% of the housing market, as the average house price in London is around £550,000, and the average price in the UK is £272,664 [3] - The tax rate will be determined by the value of the property and will be collected directly by HMRC, while not replacing stamp duty for second homes [3] Group 2 - JPMorgan is accelerating plans to build a new office building at Canary Wharf due to high renovation costs of existing offices [3][6] - The new building's foundation and basement have already been completed, indicating significant progress in the construction process [6] Group 3 - Train fares in England are expected to rise by 5.6% next year, which is higher than the anticipated retail price index inflation rate of 4.6% [8] - The average CEO pay in the FTSE 100 companies has reached a record high, with a median salary of £4.58 million, reflecting a 6.8% increase, and an average salary of £5.91 million, which is a 15.4% increase [8][9] - There are now 13 CEOs in the FTSE 100 earning over £10 million, an increase from 10 the previous year, highlighting a trend of rising executive compensation [8]

Group 1 - The article discusses the exemption of property tax for real estate development companies on unsold residential properties, while properties that have been used or rented out before sale are subject to property tax [4] - It outlines the taxation rules for underground buildings connected to above-ground structures, indicating that they should be taxed as a whole with the above-ground property [4][12] - The article clarifies the obligations of domestic agents for foreign entities regarding stamp duty, stating that if a foreign entity has a domestic agent, the agent is responsible for withholding and paying the stamp duty [5][6] Group 2 - It specifies that foreign entities without a domestic agent must self-declare and pay stamp duty, with the declaration made to the tax authority where the property is located [6] - The article mentions that taxpayers must fill out a detailed tax source report when declaring stamp duty, regardless of whether the declaration is made periodically or per transaction [7] - It states that purchasing hotel and transportation services does not fall under the stamp duty tax category, thus no stamp duty is required for such transactions [8] Group 3 - The article highlights recent tax policy updates aimed at supporting small and micro enterprises, including specific exemptions and benefits related to stamp duty [8][12] - It emphasizes the importance of selecting the appropriate tax reporting period for businesses, noting that once a choice is made, it cannot be changed within the fiscal year [15] - The article provides a structured approach for tax service institutions in managing client engagements, including evaluation, judgment of acceptance conditions, and service agreement stipulations [16][17][18]

欢迎扫描下方二维码关注： 根据《财政部 国家税务总局关于房产税城镇土地使用税有关问题的通知》（财税〔2008〕152号）第三条的规定：纳税人因房产、 土地的实物或权利状态发生变化而依法终止房产税、城镇土地使用税纳税义务的，其应纳税款的计算应截止到房产、土地的实物或权利 状态发生变化的当月末。纳税人可以通过电子税务局【财产和行为税税源采集及合并申报】模块进行房产税、城镇土地使用税纳税义务 终止操作。 操 作 步 骤 第一步 、登录电子税务局，点击【我要办税】-【税费申报及缴纳】-【财产和行为税税源采集及合并申报】。 | 成一维题电子脱费用 《山西 | 日常 高度印度 NOTH 全身整体 MONAL | | | | | --- | --- | --- | --- | --- | | 能要办程 | 用MAXJQR/B | | | X | | BARRENE | | | | | | 绿色组织服务 | 明显示范围的观 (图) 印度 | | | | | 发展设置 | 第1本公用文明文中国 (一般情报人民团) NY'sident Productions of | (THURSPOO) (AG-ORDINA (CONTRA ...

Core Insights - In the first half of 2025, property tax revenue surpassed deed tax and land value increment tax, becoming the largest source of revenue among land and real estate-related taxes [1][2]. Revenue Performance - National property tax revenue reached 261.8 billion yuan in the first half of 2025, marking a 12% year-on-year increase, significantly higher than the overall national tax revenue growth rate of -1.2% and the declines in deed tax (-14.8%) and land value increment tax (-17.6%) [2]. - Property tax revenue growth is attributed to enhanced tax collection efforts by local fiscal departments, with notable increases reported in regions such as Fujian (13.7% growth) and Xinjiang (17.9% growth) [2][3]. Tax Management Improvements - Local governments have utilized big data and improved tax management practices to enhance property tax collection, addressing issues such as low-quality data and tax assessment inaccuracies [4]. - For instance, the Zhengzhou Airport Economic Comprehensive Experimental Zone reported a 36.42% increase in property and land taxes collected from January to July 2025, aided by online data comparisons and risk audits [4]. Fiscal Context - Despite the growth in property tax revenue, the overall fiscal environment remains challenging, with significant declines in deed tax and land value increment tax exacerbating local fiscal pressures [4][5]. - In 2024, the combined revenue from deed tax and land value increment tax was approximately 1,001.6 billion yuan, a decline of about 30% from the peak in 2021 [5]. - Local government budget data indicates a slight increase in general public budget revenue (1.6%) and a more substantial increase in expenditures (2.6%) for the first half of 2025, highlighting ongoing fiscal challenges [6].

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].