Deed tax refers to the tax levied on the contract. It is a property transfer tax and is paid by the property inheritor. The contracts involved in the deed tax include the transfer of land use rights, such as the transfer or transfer of state-owned land use rights, and the transfer of house ownership, which should be called the transfer of land and house ownership, such as house sales, gifts, exchanges, etc. Among them, there are two common types of house ownership transfers, for which deed taxes are required according to regulations: winning a prize due to special contribution, and the prize is land or house ownership; or pre-purchasing a house off-plan or raising funds to build a house with advance payment. As long as you have the ownership of the house, it is equivalent to the house. Buy and sell. At present, deed tax has become a fixed source of local fiscal revenue. Across the country, local deed tax revenue is rising rapidly. The transfer of ownership of various types of land and houses is different*, and the deed tax pricing methods are also different.

Application conditions: When purchasing a new commercial house, the buyer must pay off the house price (including mortgage loan) and pay the deed tax before applying; when purchasing a second-hand house, the buyer must pay the deed tax and register the property transfer. You can apply later.

Applicants for deed tax subsidies must be applied jointly by all buyers in the commercial housing sales contract; if the buyer is a minor, his or her legal guardian shall apply on his or her behalf. If the demolition households who are subject to monetary compensation due to house expropriation purchase commercial housing, and the total transaction price does not exceed the total monetary compensation price, the newly purchased housing will be exempt from deed tax; if the total transaction price exceeds the total monetary compensation price, the difference will be A 50% subsidy will be given to the deed tax collected according to regulations.

For individuals who purchase the only home for their family (family members include the home buyer, spouse and minor children, the same below)

1. If the area is 90 square meters or less, the mortgage will be reduced. The deed tax is levied at a rate of 1%;

2. If the area is more than 90 square meters, the deed tax is levied at a reduced rate of 1.5%.

Legal basis:

"Notice of the Ministry of Finance, State Administration of Taxation, Ministry of Housing and Urban-Rural Development on Adjusting Preferential Policies for Individual Income Tax on Deed Taxes in Real Estate Transactions"

First Article 1: If an individual purchases an ordinary house and the house is the only house of the family (the scope of members includes the home buyer, spouse and minor children, the same below), the deed tax will be levied at a half rate. If an individual purchases an ordinary house of 90 square meters or less, and the house is the family's only home, the deed tax is levied at a reduced rate of 1%.