How To Determine The Basis Of Tax Assessment For Urban Real Estate Tax?

The houses built before can be executed according to the following standards: the old buildings can be temporarily priced at 210 yuan per square metre, and the old buildings over the age of 140 yuan per square metre; the brick and wooden buildings and the old houses will be 70 yuan per square metre, and the new buildings will be built and rebuilt and the old buildings will be operated at 140 yuan per square metre. The houses built after 95 years (including 95 years) will be executed by the enterprises according to the following housing valuation standards: the steel structure and the steel-concrete structures are calculated at 1500 yuan per square metre; the brick concrete structure is calculated by 1100 yuan per square meter; the brick wood structure and other structures are calculated by 500 yuan per square meter.

For enterprises that have no real estate value or the original value of real estate is obviously low, the competent local tax authorities shall approve the similar property.

For the purpose of determining the original value of the property according to the above method, when the tax is levied, it will no longer enjoy a 30% tax reduction.

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