The materials required for deed tax mainly include the following contents:
1.3 deed tax declaration form;
2. The original and photocopy of the identity certificates of both parties to the transaction;
3. Original and photocopy of the land and house ownership transfer contract.
4 enjoy the preferential deed tax, should provide the original deed tax relief certificate and a copy.
When buying three suites, the main taxes and fees are as follows:
1, deed tax. At present, the deed tax rate is 3% of the purchase price. Individuals who purchase ordinary houses for their own use (below 140 square meters) can collect the deed tax by half, that is, the tax rate is 1.5% (the first set), and the tax rate for the third suite is 3%.
2. Stamp duty. Individuals who purchase commercial houses from real estate development enterprises shall pay stamp duty at 0.05% of the total price recorded in the contract.
3. Transaction costs: 0.5% of the total house purchase price, and 0.25% of the total house purchase price (residential 3 yuan/m2, paid by the developer, not paid by the buyer).
4. Individuals are required to pay a registration fee of 100 yuan (including the cost of real estate license) for each commercial house.
5. Individuals who apply for provident fund loans by mortgage registration will be charged 100 yuan each; To apply for a portfolio loan, the registration fee for other rights of real estate shall be paid according to each 200 yuan.
6. When signing the pre-sale contract of commercial housing, you should register with the real estate transaction management department, and pay the registration fee of 100 yuan for each real estate right document.
7. Property maintenance fund, 1%-3% of the house price (generally 2% in different places and 1% in some places).
To sum up, if the third suite has been purchased, the taxes paid by the third suite are the same as those paid by the second suite, including deed tax, stamp duty and transaction fee. The deed tax should be 3% of the purchase price.
Legal basis:
People's Republic of China (PRC) deed tax law
first
Units and individuals that transfer the ownership of land and houses within the territory of People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.
second
The transfer of ownership of land and houses as mentioned in this Law refers to the following acts:
(a) the transfer of land use rights;
(two) the transfer of land use rights, including sale, gift and exchange;
(three) the sale, gift and exchange of houses.
The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right.
Where the ownership of land and houses is transferred by means of capital contribution (shares), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law.
essay
The deed tax rate is 3% to 5%.
The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the People's Congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.
Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.