Chongqing real estate tax will be levied after ded

2022-07-22
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Yuan Yuan

recently, Chongqing issued the notice of the office of Chongqing Local Taxation Bureau on the deduction of personal housing property tax and finished housing decoration fees, saying that the collection standard of property tax has been adjusted

the notice stipulates that if the newly purchased commercial housing is a finished residential building, it can be confirmed whether it is a taxable housing after deducting 20% of the decoration fee according to the transaction unit price of the building area. If it is a condition, it will be levied on the basis of the deducted price. New houses purchased on January 1, 2014 can be implemented in accordance with this provision

the relevant staff of the property and behavior tax department of Chongqing Local Taxation Bureau said that this is a small adjustment of the Chongqing real estate tax, which is also in response to the national trend of promoting the construction of hardbound houses and in line with the national industrial policy

it is understood that Chongqing and Shanghai are the two cities approved by the State Council to take the lead in piloting the real estate tax. On January 28th, 2011, Chongqing property tax was officially levied

the real estate tax levied by Chongqing includes three subjects, that is, for single family villas, no matter the stock houses or incremental houses, they should be taxed; For high-end apartments whose house prices reach more than twice the local average price, taxes will also be levied; In addition, for the real estate purchased in Chongqing by the "three noes" who have no registered permanent residence, no job and no investment in Chongqing, the real estate tax will be levied from the second set if they buy more than two houses

0.5% of the property value will be levied for the property whose house price reaches 2-3 times the local average price; For the real estate whose house price reaches 3 to 4 times the local average price, the tax will be levied at 1% of the real estate value; More than 4 times, the tax rate is 1.2%

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