The house property tax shall be paid for the commercial self use house property, as follows:
When a real estate development enterprise converts part of the developed real estate into its own use or for commercial purposes such as leasing, it still needs to levy property tax.
According to the property tax law, if the taxpayer fails to record the original value according to the accounting system, the original value of the property should be adjusted according to the regulations when the property tax is levied; If there is no original value of the house, the tax authority of the place where the house is located shall check and ratify it by referring to the value of similar houses. After the original value is determined, the residual value of the property is calculated and determined according to the applicable deduction ratio.
According to the Provisional Regulations of the People's Republic of China on Real Estate Tax, the real estate tax shall be calculated and paid by the owner of the property right according to the original value of the house. The specific calculation formula is: annual property tax payable=original value of the house × ×. The specific tax declaration period is the first month of each quarter to pay the property tax of that quarter.
If the office building is for its own use
Property tax payable=original value of property × () ×
If the office building is for rent
Property tax payable=rental income ×