1. Generally speaking, they are 1.2%, 12% and 4%, as follows:
1.2% is ad valorem levy, which is based on the residual value of real estate tax (generally applicable to self use business houses);
12% is levied according to the rent income of real estate (generally applicable to rental operating housing);
Special circumstances: the tax rate is 4% -- since March 1, 2008, real estate tax will be levied at the rate of 4% for individual rental housing, regardless of use;Enterprises and institutions, social organizations and other organizations rent housing to individuals at market prices for housing, at a reduced rate of 4%.
2. Tax basis
The real estate tax can be divided into two types, namely, according to the residual value of the real estate or according to the rent income.
1. The house for self use shall be taxed on the basis of the residual value of the house property;
2. For the rental house, the rent income (excluding value-added tax) shall be taken as the tax basis;
Note: for the property under financial leasing, the lessee shall pay the property tax according to the residual value of the property;The taxable units and individuals who use the real estate of other units without rent shall pay the house property tax according to the residual value of the real estate;
For the rental property, if the lease contract signed by both parties stipulates that the rent shall be exempted, the property owner shall pay the property tax according to the original value of the property during the rent free period.
3. Tax liability time
For self built houses, it shall be paid from the next month after the completion;
If a construction enterprise is entrusted to build a house, it shall be paid from the next month after the acceptance procedures are handled;
Purchase of newly-built commercial housing: payment shall be made from the month after the house is delivered for use;
Purchase of stock house: the payment shall be made from the next month after the house ownership transfer and change registration procedures are handled and the housing ownership certificate is issued by the real estate ownership registration authority;
Leasing and lending real estate: the payment shall be made from the next month after the house property is handed in for lease or loan;
Real estate development enterprises own use, lease, loan the commercial housing built by the enterprise -- from the next month after the house is used or delivered;
Note: if the taxpayer terminates the tax liability of real estate tax due to the change of real estate or land property or right status, the calculation of the tax payable shall end at the end of the month when the real property or right status of the real estate or land changes.
4. Tax location
Property tax shall be paid at the place where the real estate is located. If the real estate is not in the same place, the tax shall be paid to the tax authorities of the place where the real estate is located.
5. Tax payment period
The real estate tax shall be collected annually and paid in installments.
6. Tax payable
1. Tax based on the original value of real estate tax: annual property tax payable = original value of real estate×(1-Original value minus proportion)×1.2%；
2. Tax based on real estate rental income: real estate tax payable per time = rental income per time (excluding tax)×12%；Key points: if the plot ratio of a building parcel is lower than 0.5, the land price included in the original value of the property = the building area of the property×two×Unit land price, parcel plot ratio refers to the ratio of the total area of buildings on a piece of land to the ground area.
7. Tax preference (inclusive exemption for small and micro enterprises)
According to the notice on implementing the preferential tax reduction and exemption policy for small and micro enterprises (CS  No. 13) issued by the Ministry of Finance and the State Administration of Taxation, and the notice on implementing the policy of inclusive tax reduction and exemption for small and micro enterprises (YCS  No. 12) issued by Chongqing Municipal Bureau of Finance and Chongqing Taxation Bureau of State Administration of Taxation:
If small-scale VAT taxpayers are subject to half reduction of urban maintenance and construction tax, urban land use tax, real estate tax, resource tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax, education surcharge and local education surcharge, those who have already enjoyed the above-mentioned "six taxes and two fees" preferential policies according to law can enjoy the 50% reduction.The period of this preferential policy is from January 1, 2019 to December 31, 2021.
An agricultural development Co., Ltd. is a small-scale taxpayer. In December 2018, an idle real estate was leased to a catering enterprise at a rent of 8000 yuan per month.The company will not become a general taxpayer in 2019 and should pay property tax = 8000 in 2019×12%×12 = 11520 yuan.
However, as the agricultural development company is a small-scale taxpayer and enjoys real estate tax reduction, the final real estate tax payable is 11520×50% = 5760 yuan.