In 1950s, Japan introduced the fixed assets tax into the local tax system reform. Fixed assets tax is a local tax, which is collected and managed by local tax authorities. Fixed assets tax mainly taxes land and houses, and taxpayers are the owners of land and houses in the legal sense. Land includes houses, farmland, forests, pastures and Yuan Ye, and houses include houses, shops and factories. Property owners registered in the housing register on June 65438+1 October1every year are obliged to pay taxes to the cities, towns and villages where they live, and the standard tax rate is 1.4%. It is a special case that property owners in the 23rd District of Tokyo Center need to pay taxes to Tokyo, not to their respective cities, towns and villages.
Basis and standard of taxable value evaluation
The taxation of land and houses is based on market value, which Japan calls "appropriate current price". Japan generally conducts a basic evaluation every three years. The year of evaluation is called the base year, and the price of that year is called the base year value. In the next two years, if there is no big change, it will generally not be revalued.
Land price is calculated on the basis of "route price". According to the route determined by the fixed assets evaluation standard, the unit land price around it is the basis for calculating the land price of different regions and different uses, while the house is evaluated based on the reconstruction price of the house.
For example, there is a "land and housing tax explanation for the 22nd year of Heisei, Tokyo (20 10)", which reads: "Since 20 10 is not the benchmark date for evaluation, its price is calculated based on the benchmark price in 2009 in principle. However, as of July 2009 1, the land price has decreased, and it shall be calculated according to the revised price that can reflect its decline. "
Specific data on taxes and fees and their reduction and exemption
In addition to fixed assets tax, there is also urban planning tax, which is used for urban planning or land zoning adjustment of cities, towns and villages. The taxpayer and tax basis are the same as the national asset tax, and the tax object is the land and houses in the urban planning area. The tax rate shall be determined by the city, town and village themselves, but it shall not exceed the upper limit of 0.3%. For example, the urban planning tax rate in Tokyo is 0.3%, the tax rate in Xinjubin City in Ehime Prefecture is 0.28%, and the tax rate in Ueda City in Nagano Prefecture is 0.2%.
Japan's fixed assets tax and urban planning tax also have corresponding relief systems. According to the specific situation of land and housing, adopt differential tax rates, taking into account social equity.
Japan is a country with frequent earthquakes. If it is necessary to carry out earthquake-resistant reconstruction and reconstruction of old houses, the fixed assets tax and urban planning tax can be reduced or exempted for 1-3 years according to different situations. For another example, if the house is energy-efficient, you can enjoy the fixed asset tax reduction of 1/3 according to the conditions; Old people over 65 years old or disabled people need to rebuild houses with barrier-free access, and houses within 100 square meters can enjoy 1/3 fixed assets tax reduction and exemption.
In addition, the tax levied on land reached 1. 1 times of the previous year, which exceeded the partial reduction; Small-scale residential land below 200 square meters can also enjoy urban planning tax relief. Japan's real estate tax division is meticulous, which fully embodies the meticulous characteristics of the Japanese.