81948 rmb/㎡! The 2022 Shanghai real estate tax rate demarcation line has been released

Shanghai's 2022 real estate tax rate demarcation line has been set!

It is deduced that the condition for the temporary reduction of the tax rate of newly purchased housing properties in Shanghai to 0.4% in 2022 is that the market transaction price per square meter is less than or equal to 81948 yuan, and the applicable tax rate for the market transaction price per square meter is greater than 81948 yuan, which is tentatively set at 0.6%. Compared with the market transaction price of 73482 yuan per square meter in 2021, it is an increase of 11.52%.

Shanghai real estate tax is levied in two categories:

1. Housing newly purchased by a resident family in this city and belonging to the second or more sets of the resident family (including newly purchased second-hand stock housing and newly built commercial housing);

Shanghai property tax calculation basis

1. Tax basis: 70% of the transaction price of the housing market.

2. Tax rate: Implement a differentiated tax rate of 0.4% to 0.6%. The applicable tax rate is tentatively set at 0.6%, but if the market transaction price per square meter of housing under the corresponding tax is 2 times (including 2 times) of the average sales price of newly built commercial housing in the city in the previous year, the tax rate can be temporarily reduced to 0.4%;

3. Taxable area: The per capita tax-free housing area (referring to the housing construction area) of 60 square meters per capita is given to the resident families of the city. The total housing area of the household calculated together is the sum of the newly purchased housing area of the resident family and the other housing area.

Therefore, the calculation formula of Shanghai real estate tax is: taxable amount = taxable area * new purchase unit price * 70% * tax rate

For example, suppose there is a family of three residents of the city, originally have a 100 square meters of housing to live in, a new set of unit price of 50,000, 100 square meters of housing, how much real estate tax to pay?

Taxable area = 100 + 100-60 × 3 = 20 ㎡

The unit price of the new house = 50,000 yuan / ㎡

Tax rate = 0.4%

Tax payable

=20×50000×70%×0.4%

= 2800 yuan

Shanghai real estate tax payment channels

Property taxes are paid annually, and the current year's taxes are paid at the end of the year.

Property tax must be paid after obtaining the real estate certificate, if it is obtained in December, then this year can not be paid, and it is calculated back for one month.

Those who are late in paying taxes should pay at the tax window of the real estate transaction center in the district and county where the housing is located, and other collection points will no longer be accepted. The tax authorities will charge a late fee of 5/10,000 per day for the late payment of taxes.

For those who still refuse to pay taxes after being reminded and paid, the tax authorities will handle it in accordance with the relevant provisions of the "Law of the People's Republic of China on the Administration of Tax Collection" and the Pilot Measures of this Municipality. At the same time, in accordance with the "Shanghai Municipal Trial Measures for the Administration of Personal Credit Reporting", the unpayed information is included in the joint credit reporting system.