China Naming Network - Almanac query - How to levy property tax for self-use and rental of multi-storey real estate in shopping malls?
How to levy property tax for self-use and rental of multi-storey real estate in shopping malls?
Property tax is calculated and paid for the self-use part of the multi-storey property in the shopping mall according to the residual value of the property 1.2%, and value-added tax is calculated and paid for the leased part according to the tax rate 12%:
Property tax shall be paid for some self-occupied properties:
Original value of the property ×( 1- 10% to 30%)× 1.2%? (The deduction ratio is 10%~30%, and the ratio determined by different provinces and cities is usually 30%.)
Value-added tax shall be paid for the leased part:
(Rental income-VAT payable) × 12%