Do the new corridors between factories need to pay property tax?
Message time: 2024-04-25
Place of Taxpayer: Jiangxi
Question content: What accounting subjects should be included in the new corridors between the factories, and do they need to pay real estate tax?
Respondent: Jiangxi Provincial Taxation Bureau, State Administration of Taxation
Reply time: 2024-04-26
Content of the response
Jiangxi Provincial 12366 Tax Service Center of the State Administration of Taxation replied:
Your question has been received, and we would like to reply to the information you provided as follows:
1. According to the Interpretation and Provisions of the State Administration of Taxation of the Ministry of Finance on Several Business Issues of Real Estate Tax and Vehicle and Vessel Use Tax ((1987) Cai Shui Di Zi No. 3): 1. Interpretation of "real estate".
"Real estate" refers to property in the form of a house. A house is a place with a roof and envelope (with walls or columns on both sides) that can shelter people from the wind and rain and can be used for people to produce, work, study, play, live or store materials.
Buildings that are independent of the house, such as fences, chimneys, water towers, substation towers, oil tanks, wine cellars, alcohol pools, molasses pools, outdoor swimming pools, glass conservatories, brick and lime kilns, and various oil and gas tanks, are not real estate.
2. Explanation of the ancillary equipment of the house
The original value of the property should include all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are generally not separately valued. Mainly: heating, sanitation, ventilation, lighting, gas and other equipment, all kinds of pipelines, such as steam, compressed air, oil, water supply and drainage pipelines, electricity, telecommunications, cable wires, elevators, lifts, aisles, sundecks, etc.
Water pipes, sewers, heating pipes, gas pipes, etc., which belong to the ancillary equipment of the house, are counted from the nearest visitation well or tee. The light net and lighting line are counted from the connection of the inlet box. ”
2. According to the notice of the Ministry of Finance and the State Administration of Taxation on issues related to real estate tax and urban land use tax (CS [2008] No. 152), "1. How to determine the original value of real estate
For real estate that is taxed according to the original value of the real estate, regardless of whether it is recorded in the fixed assets account of the accounting books, the real estate tax shall be calculated and paid according to the original price of the house. The original price of the house shall be calculated in accordance with the provisions of the relevant national accounting system. If the taxpayer fails to account for and record in accordance with the provisions of the state accounting system, it shall be adjusted or reassessed in accordance with the regulations. ”
The above reply is for reference only, if you still have any questions about this, please contact Jiangxi Tax 12366 or the competent tax authority.
Peng Huaiwen said:
The answer to 12366 seems to have been answered, but it seems that there is no clear answer.
The new corridor between the factories has been integrated with the factories and is not a "building independent of the house", so it should be included in the scope of property tax.
As for the accounting subjects that should be collected, they are not within the scope of the tax bureau's answer, and it is normal not to answer. Lao Peng answered: The new corridor between the factories meets the recognition standards of fixed assets, and should be collected in the "construction in progress" when it occurs, and carried forward to the "fixed assets" after completion, and then depreciated in installments.
Attached below is a tax audit case on property tax for you to more fully understand the tax basis of property tax.
A brief introduction to the audit case
Name of administrative counterpart: Jiangyin City XX Textile and Garment Co., Ltd
Administrative penalty decision document number: Xi Shui Ji Zhi [2024] No. 38
Cause of Punishment:
1. There are the following problems in the real estate tax declared and paid by the property tax declared and paid by the property of No. 1-3# Yumen Road, Yumen Road:
(1) The tax basis of the property is 23,838,842.2 yuan. Among them, the total construction costs of fences, roads, sites, underground pipe networks and other facilities deducted were 5,279,957.8 yuan, and other original materials or third-party evidence could not be provided to prove the authenticity and accuracy of the expenditure;
(2) The tax basis of real estate tax does not include the total value of the land as 6088526 yuan, and there is an error in the basis of the declaration;
(3) After the new workshop was put into operation in April 2021, the real estate tax was not recorded in the account and the property tax was not paid in full;
(4) After comparing with the rental contract information and the rental invoice information of the tax system, the real estate tax declared by the property from 2019 to 2021 was underpaid.
2. From 2019 to 2021, the use of the property at No. XX Jinwan Road was for self-use, and the value of the house was 3,365,829.90 yuan, and the property tax was not declared and paid. 3. From 2019 to 2021, the land of 10,166.8 square meters at No. XX Jinwan Road has not been declared for urban land use tax.
Penalty basis:
1. Recover taxes
(1) Property tax
According to Article 3 ~ Article 5 of the Detailed Rules for the Implementation of the Provisional Regulations on Real Estate Tax in Jiangsu Province, "the real estate tax shall be paid by the property owner....... The real estate tax in our province is calculated and paid according to the residual value of the original value of the property after deducting 30% of the original value at one time. ... If the property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax. The tax rate of real estate tax is 1.2% if it is calculated and paid according to the residual value of the property, and 12% if it is calculated and paid according to the rental income of the real estate. ”
Article 3 of the Circular of the Ministry of Finance and the State Administration of Taxation on Policies on Urban Land Use Tax and Other Policies for the Placement of Employment Units for Disabled Persons stipulates that "for real estate taxed according to the original value of the real estate, the original value of the real estate shall include the land price, including the price paid for obtaining the land use right and the costs incurred in developing the land, regardless of how the accounting is conducted".
For the above illegal facts 1 and 2, the "real estate tax - ad valorem levy" should be recovered for 106,387.44 yuan in 2019, 67,572.55 yuan in 2020, and 109,425.78 yuan in 2021, and 129,508.57 yuan in 2019 and 34,704.33 yuan in 2020. A total of 447,598.67 yuan of real estate tax was recovered.
(2) Urban land use tax
According to Article 3 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax, "the land use tax shall be calculated and levied on the basis of the land area actually occupied by the taxpayer and shall be calculated and levied in accordance with the prescribed tax amount", and the Notice of the Municipal Government Office on Adjusting the Standard of Urban Land Use Tax (Xi Zheng Ban Fa (2019) No. 7), the land grade of your unit is fifth-class land, and the annual tax amount of the unit is 3 yuan per square meter.
For the above illegal fact three, 30,500.40 yuan of urban land use tax from 2019 to 2021 should be recovered, totaling 91,501.20 yuan.
2. Administrative penalties
According to the first paragraph of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection, "a taxpayer who forges, alters, conceals, or destroys account books or accounting vouchers without authorization, or lists more expenses or omits or understates income in the account books, or refuses to declare or makes false tax declarations after being notified by the tax authorities, and fails to pay or underpays the tax payable, shall be guilty of tax evasion." If a taxpayer evades taxes, the tax authorities shall recover the tax not paid or underpaid and the late payment fine, and impose a fine of not less than 50% but not more than five times the amount of tax not paid or underpaid." If your unit makes a false tax declaration and fails to pay or underpays the tax payable, it is tax evasion.
Penalty Result:
A fine of 50% will be imposed on the recovery of taxes, totaling 269,549.96 yuan ((447,598.67 +91,501.20)*50%).
Penalty authority: Inspection Bureau of Wuxi Municipal Taxation Bureau of the State Administration of Taxation
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