China's Provisional Regulations on Deed Tax stipulates: Article 3 The deed tax rate is 3-5%.
The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.
Article 4 Tax basis for deed tax:
(a) the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are all transaction prices;
(two) the gift of land use rights and the gift of houses shall be approved by the tax authorities with reference to the market price of the sale of land use rights and houses;
(3) The exchange of land use right and house is the difference between the exchanged land use right and the house price.
If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference between the land use right and the exchange house price is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification.
Article 5 The taxable amount of deed tax shall be calculated and collected according to the tax rate stipulated in Article 3 and the tax basis stipulated in Article 4 of these Regulations. The formula for calculating the tax payable is: tax payable = tax basis x tax rate.
The tax payable is calculated in RMB. If the ownership of the transferred land and house is settled in foreign exchange, it shall be calculated by converting it into RMB according to the central parity of the RMB market exchange rate published by the People's Bank of China on the date when the tax obligation occurs.
Article 6 Under any of the following circumstances, the deed tax shall be reduced or exempted:
(a) state organs, institutions, social organizations and military units that inherit land and houses for office, teaching, medical care, scientific research and military facilities shall be exempted;
(two) urban workers in accordance with the provisions of the first purchase of public housing, exempt;
(three) if the house is bought back due to the loss of the house caused by force majeure, it shall be reduced or exempted as appropriate;
(4) Other tax reduction or exemption items stipulated by the Ministry of Finance.
Eleventh taxpayers should hold the deed tax payment certificate and other documents and materials, and go through the registration formalities for the change of land and housing ownership with the land management department and the real estate management department according to law.
If the taxpayer fails to issue the deed tax payment certificate, the land management department and the real estate management department shall not handle the registration formalities for the change of land and housing ownership.
Extended data:
Registration change
There are two aspects of change registration:
First, the legal name has changed, that is, the right holder has not changed as the subject of rights, but the name of his right to use has changed;
Second, the street where the house is located, the house number, the name of the house, the area of the house, and the renovation have changed, and it is necessary to register the change.
The obligee shall, within 30 days from the date of the fact, handle the change registration, and submit the house ownership certificate, land use right certificate, public security household registration certificate, resident identity card, household registration book, legal person and organization registration, relevant certification documents of the competent department and relevant certification documents of the planning and construction department.
Registration of other rights
Where other rights such as housing mortgages and pawning right are set, the obligee shall apply for registration of other rights within 30 days from the date of the fact. The registration of other rights shall be submitted to the house ownership certificate, land use right certificate, mortgage master contract and mortgage contract; Pawn contract of pawned house and other relevant certification materials. If the house option is used as collateral, the house pre-sale contract and mortgage contract shall be submitted.
Cancel registration
Loss of houses, expiration of land use term, termination of other rights, etc. The obligee shall apply for cancellation of registration within 30 days after the fact, and submit the original house ownership certificate, other rights certificates, relevant contract agreements and supporting documents.
Registration procedure
1. The applicant submits a written application to the registration authority where the house is located, fills in a unified registration application form and submits relevant documents.
When registering, legal persons and other organizations shall use their legal names, and the legal representative shall apply; Natural persons should use the name on the ID card; Directly managed public houses are directly registered by the registration authority; * * * Some houses have been applied for by someone * * * *; The registration of other rights shall be applied by the obligee and the creditor.
If the obligee and the applicant are legal persons, they shall submit the business license issued by the industry and commerce, the approval documents issued by the superior competent department and other certificates and vouchers issued by the competent department; Natural persons should submit their ID cards, passports, etc.
Where an agent entrusts others to handle the matter, the agent shall submit his identity card, the written power of attorney of the obligee or the applicant and other valid certificates in addition to the valid certificates of the obligee or the applicant he represents, and the power of attorney shall be notarized. If the procedures are complete, the registration authority will accept the registration.
2. The registration authority shall review the ownership of the accepted application. Mainly to review and consult the property rights files and various documents submitted by the applicant to verify the source of housing ownership.
3. For applications that may be controversial, solicit public objections in the form of announcements and newspapers, and confirm property rights.
4. Make final confirmation and approval of the application for registration with clear source of property rights, complete documents, complete procedures, compliance with laws and regulations and no contradictions and disputes, and issue the house ownership certificate to the applicant for housing rights. The document requires the registration authority to make a decision on approval, suspension or disapproval of registration within 30 days after accepting the application for registration, and notify the obligee in writing.
If the ownership is clear and the source of property rights is complete, the initial registration, transfer registration and other rights registration shall be approved and registered within 2 months after accepting the registration, and the house ownership certificate shall be issued; Approve the cancellation of registration and cancel the house ownership certificate within 1 month after accepting the registration.
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