How to Pay Land Tax for Real Estate Development Enterprises in Shandong Province

The land tax of real estate development enterprises in Shandong Province shall be paid according to the following provisions:

First, about the real estate development enterprises to sell their own or rented commercial housing to pay property tax.

Real estate development enterprises will sell commercial housing for their own use or rental construction, and should pay property tax according to the original value of the house or rental income.

Two, about the rental housing to pay property tax.

The property tax payable for rental housing shall be paid by the property owner of the rental housing. Units and individuals that rent houses fail to report and pay taxes to the local competent tax authorities in accordance with the regulations, and the competent tax authorities cannot find taxpayers (that is, units or individuals that rent houses) in time, and the competent tax authorities can serve a Notice of Correction within a Time Limit on the lessee, who will find the lessor within the prescribed time limit and notify him to report and pay taxes; If the lessee cannot find a lessor to pay the tax within the time limit stipulated by the competent local tax authorities, the lessee shall pay the property tax on his behalf according to the contract rent or the rent approved by the competent local tax authorities.

If the lease contract stipulates that the lessee shall pay the property tax on his behalf, the lessee may calculate and pay the property tax in full according to the contract rent or the rent approved by the competent local tax authorities; If the rent does not include property tax, the lessee shall calculate and pay the property tax according to the following formula: payable property tax = paying the lessor's house rent ÷ (1-12%) ×12%.

Third, about the tenant subletting property tax.

For the property subletted by the lessee, the sublessor shall calculate and pay the property tax according to the balance of the rental income after deducting the rent paid by the sublessor.

Four, the rental of real estate, in the lease period, a one-time rental income, pay property tax.

If the rental income of the leased property is collected at one time during the lease period, the real estate lessor shall calculate the full amount of the rent collected and pay the property tax at one time.

Five, about hotels, restaurants, guest houses and other units to rent rooms and other real estate to pay property tax.

Real estate such as rooms or writing rooms rented by hotels, restaurants, hotels, apartments, office buildings, training centers, guest houses, sanatoriums, etc., regardless of their use, should pay property tax according to their rental income.

Six, about the determination of housing rent.

The rent of the rented house shall include the rental income of the rented house and all kinds of ancillary facilities and supporting facilities that are inseparable and not separately priced. The utilities, telephone charges and gas charges included in the rental income can be deducted if they are priced separately; If there is no separate valuation or the valuation is obviously high and unclear, it will be deducted by the tax department.

For leased property, where there are relatively independent land for machinery and equipment, open-air parking lots, storage, etc., the leased part may be deducted from the taxable rent with the approval of the local competent local tax authorities.

Seven, individuals in the housing system reform to buy real estate, the housing and courtyard land to pay urban land use tax.

In the reform of the housing system, if the unit sells employee housing to individuals and the land use right is also transferred to individuals, all houses and courtyards used for self-occupation shall be exempted from urban land use tax; If the house is rented or used for production and operation, the land for the house and courtyard shall pay the urban land use tax according to the regulations.

If the unit sells the house to an individual, but the land use right is still owned by the unit, the unit shall still pay the urban land use tax according to the relevant provisions.

Eight, the unit to pay urban land use tax for land investment at a fixed price.

Where a unit takes land as a share, the investor who uses the land shall pay the urban land use tax.

Nine, taxpayers to foreign-invested enterprises to rent land to pay urban land use tax.

Taxpayers who lease land to foreign-invested enterprises will still pay urban land use tax as long as their land use rights have not changed.