1. Subsidy target

Where the commercial housing (including second-hand housing) in the central city (except Nankang District) is purchased within the specified time limit issued by our bureau (starting from 2014110, and the time limit is determined according to the market situation) and meets the subsidy conditions, if the newly-built commercial housing is purchased, the time of signing the commercial housing subscription agreement online shall prevail; The purchase of second-hand houses is subject to the transfer registration time.

2. Application conditions

To purchase new commercial housing, the purchaser must pay the house price (including mortgage loan) and pay the deed tax before applying; When buying a second-hand house, the purchaser has to pay the deed tax and register the property right transfer.

The deed tax subsidy applicant shall apply for all buyers in the commercial housing sales contract; If the purchaser is a minor, the legal guardian shall apply for it on his behalf.

Second, the subsidy standard

1. If the first ordinary commercial house is purchased (with a single building area below144m2), the deed tax paid shall be subsidized by 100%;

2. If you buy the first set of non-ordinary commercial housing or the second set of commercial housing, you will be given a subsidy of 50% of the deed tax;

3. If a non-residential house is purchased, a subsidy of 50% of the deed tax will be given;

4. If the expropriated person who implements monetary compensation for housing purchases commercial housing, if the total transaction price does not exceed the total monetary compensation price, the newly purchased housing shall be exempted from deed tax; If the total transaction price exceeds the total monetary compensation price, 50% of the deed tax levied in accordance with the regulations will be subsidized for the difference.

Third, the handling process

Subsidies are distributed through the mechanism of departmental linkage and one-stop service, and the acceptance place is located at the window of the second property market real estate bureau of the municipal administrative service center 1. The specific process of applying for deed tax subsidy is as follows:

1. The purchaser applies for deed tax subsidy to the Municipal Real Estate Bureau with the application materials;

2. After accepting the subsidy application and verifying the summary, the Municipal Real Estate Bureau shall submit it to the Municipal Local Taxation Bureau for verification;

3. After being audited by the Municipal Finance Bureau according to the examination and approval opinions of the Municipal Real Estate Bureau and the Municipal Local Taxation Bureau, the deed tax subsidy for house purchase will be specifically paid to the bank account provided by the applicant.

Four, the information needed to apply for subsidies

1. Materials to be submitted for applying for deed tax subsidy for purchasing new commercial housing:

① deed tax subsidy application form (see annex for details);

(2) the commercial housing subscription agreement signed and sealed by the buyer and the seller;

(3) Deed tax has been paid;

(4) proof of house payment (official real estate sales invoice or pre-sale payment receipt supervised by the tax department);

⑤ Identification certificate of the purchaser (ID card, household registration book, etc.). );

⑥ Certificate of house registration (the purchaser applies to the real estate department, and the real estate department issues a certificate in duplicate, one for paying deed tax and the other for applying for deed tax subsidy), and indicates the online signing time of the commercial house subscription agreement and the check-out record from June 2065438 +065438+ 101.