How Is The Tax Basis For Urban Real Estate Tax Stipulated?

According to the Beijing Finance and Taxation (1998) 795 document, the real estate tax of the city is based on the original value of the real estate.

The real estate tax of foreign invested enterprises and foreign enterprises is determined according to the original value of the property on the basis of fixed assets.

The original value of real estate refers to the original price of the house recorded in the book "fixed assets" in accordance with the provisions of the financial accounting system.

If the taxpayer fails to record in accordance with the provisions of the financial accounting system, the original value of the property shall be adjusted according to the regulations when the urban real estate tax is levied.

But for all kinds of equipment (such as central air conditioning, heating, sanitation, ventilation, lighting, gas and so on), such as steam, compressed air, petroleum, water supply and drainage, pipes, electric power, telecommunication, cable conductors and other pipelines, as well as new elevators, elevators, elevators, passages, and sun stands, there are new refrigerating heating systems, fire fighting systems, surveillance systems, electronic anti-theft systems, closed-circuit television and cable TV systems. Whether or not they are included in the fixed assets account, they should be used as the original value of taxable real estate, and the urban real estate tax shall be levied.

In the process of building or buying houses, the large municipal expenses and the four yuan fees are charged to the real estate tax of the city if they are included in the original value of the property.

If the housing has not been completed, or the new building has been completed and accepted, the original value of the property has not been determined, and the investment amount will be levied according to the actual part of the project. The property value will be assessed after the original value of the house is determined.

The original value of real estate owned by foreign individuals and overseas Chinese and Hong Kong, Macao and Taiwan compatriots is determined by purchase price or actual investment amount.

If the purchase price or the actual investment amount contains large municipal fees and four yuan fees, it can be clearly differentiated and can be deducted when the urban real estate tax is levied.

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