1. If the taxpayer uses the original property for production and operation, the property tax shall be paid from the month of production and operation;
2. Taxpayers who build new houses for production and operation shall pay property tax from the month after completion;
3, taxpayers entrust construction enterprises to build houses, from the next month after the acceptance formalities, pay property tax;
4. Taxpayers who purchase newly-built commercial houses shall pay property tax from the month following the delivery of the houses;
5. Taxpayers who purchase houses in stock shall pay property tax from the month following the registration formalities for the change of house ownership transfer and the issuance of house ownership certificates by the real estate ownership registration authority;
6. Taxpayers who lease or lend real estate shall pay property tax from the month following the delivery of the leased or lent real estate.
The annual taxes paid by the property under the company name are as follows:
1. If you buy real estate in the name of the company, you still need to pay taxes, which involves property tax, which needs to be paid every year. According to the value of real estate, it is levied at the rate of 70% multiplied by the tax rate of 1.2%;
2. In addition, it involves land use tax, which is charged by area and multiplied by 30 per year according to the construction area. Some units do not pay property tax for a long time, and there will be a late payment fee, which will be charged at the daily rate of five ten thousandths;
3. Just buy a house in the name of the company. You don't have to pay deed tax, which is different from ordinary commercial housing. Because individuals buy a house, they also need to determine the charging stall of deed tax according to the size of the house. Some will be charged according to 1%, while others will be charged according to 1.5%. Therefore, according to the type of buying a house, the taxes and fees paid will be different.
The difference between a company buying a house and an individual buying a house;
1, the company's house purchase belongs to the unit, and the individual's house purchase belongs to private property;
2. The deed tax of the company's house purchase is uniformly levied at 3%, and the individual house purchase price is levied at 3% above 144 square meters;
3. The property tax for the company to buy a house shall be deducted from the taxable income, and the paid property tax shall not be deducted when calculating the personal income tax for buying a house.
To sum up, the property tax is levied on an annual basis and paid in installments. So the property tax has to be paid every year. Regarding tax payment, whether it is under the name of an individual or a company, as long as it is used for business, it is necessary to pay taxes. Non-operating properties owned by individuals in their own names are exempt from property tax.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" thirtieth.
Withholding agents shall perform the obligations of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations.
When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.
The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.