How to pay property tax for tourist attractions

Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.

Property tax collection standards are ad valorem or rent:

(1) For ad valorem taxation, the tax basis is the residual value after deducting 10%-30% from the original value of the property;

(2) If rent is levied (i.e. real estate is leased), the tax basis shall be the rental income of real estate. The specific reduction range of ad valorem 10%-30% shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%.

Property tax rate adopts proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is1.2%; If assessed according to the rental income of real estate, the annual tax rate is 12%.

The calculation of property tax payable is divided into the following two situations, and its calculation formula is:

(1) Based on the original value of the attribute.

Taxable amount = original value of the property *( 1- 10% or 30%)* tax rate (1.2%)

(2) Based on real estate rental income.

Taxable amount = real estate rental income * tax rate (12%)