How To Levy Property Tax On Accessory Facilities?

According to the (87) municipal tax three words 334 document and Beijing Finance and Taxation (2000) 1718 document, the original value of the house should include all kinds of accessory facilities that are inseparable with the housing or the supporting facilities which generally do not separately calculate the value.

Mainly include: heating, sanitation, ventilation, lighting, gas and other equipment; all kinds of pipelines, such as steam, compressed air, oil, water and drainage pipes and power, telecommunications, cable conductors, elevators, lifts, aisles, sun terraces and so on.

The water pipes, sewers, heating pipes, gas pipes, etc., which belong to the ancillary equipment of houses, are counted from the nearest visiting wells or three way pipes.

The lamp net and the lighting line are counted from the connecting tube of the incoming box.

For the heating and cooling system, fire fighting system, surveillance system, electronic security system, closed-circuit television and cable TV system, we should pay the property tax together with the original value of the house.

To be a good judge