Legal analysis: 1. Calculation method of stamp tax on real estate deed tax

1. Stamp tax: The tax rate is 1%, half for the buyer and the seller, but the country has temporarily exempted it from collection.

2. Deed tax: The base tax rate is 3%, and the preferential tax rates are 1.5% and 1%, which are paid by the buyer. It is also stipulated that if the buyer purchases an ordinary residence with an area of ??less than 90 square meters for the first time, he must pay 1% of the total transaction amount; The buyer who purchases an ordinary residence with an area exceeding 90 square meters (including 90 square meters) for the first time will pay 1.5% of the total transaction amount; if the property purchased by the buyer is a non-ordinary residential or non-residential property, the buyer will pay 3% of the total transaction amount.

2. How much deed stamp tax should be paid for a house worth 500,000 yuan?

1. Stamp tax: exempt, the fee is zero

2. Deed tax: 500,000×3% =15,000 yuan

Stamp duty: The tax rate is 1%, divided equally between the buyer and seller. However, the country has temporarily exempted it from collection.

Deed tax: base tax rate 3%, preferential tax rates 1.5% and 1%, paid by the buyer. At the same time, it is stipulated that if the buyer purchases an ordinary residence with an area of ??less than 90 square meters for the first time, the total transaction amount must be paid 1% of the total transaction amount;

If the buyer purchases an ordinary residence with an area of ??more than 90 square meters (including 90 square meters) for the first time, he will pay 1.5% of the total transaction amount;

If the property purchased by the buyer is a non-ordinary residence Or if it is non-residential, 3% of the total transaction amount will be charged.

Legal basis: "Detailed Implementation Rules for the Interim Regulations of the People's Republic of China on Stamp Duty"

Article 17: The same voucher contains two or more economic matters. Different tax items and tax rates are applicable. If the amounts are recorded separately, the tax payable should be calculated separately, and the tax deduction will be based on the total tax amount after adding it up; if the amount is not recorded separately, the tax deduction will be calculated based on the higher tax rate.

Article 18 For taxable vouchers with decals proportional to the amount, if the amount is not indicated, the amount shall be calculated based on the quantity stated in the voucher and the national price; if there is no national price, the amount shall be calculated based on the market price, and then the amount shall be calculated according to the market price. Specify the tax rate to calculate the tax payable.

Article 19 If the amount contained in the taxable certificate is in foreign currency, the taxpayer shall convert it into RMB according to the foreign exchange rate announced by the State Administration of Foreign Exchange of the People's Republic of China and the State Administration of Foreign Exchange on the day when the certificate is issued. Amount of tax payable.

Article 20 The taxable voucher shall be canceled immediately after affixing the tax stamp. If the taxpayer has a seal, it can be canceled by stamping it; if the taxpayer does not have a seal, it can be canceled by drawing a few horizontal lines with a pen (ballpoint pen). The write-off mark should intersect the ride seam. The seam refers to the junction between the pasted tax stamp, the voucher and the tax stamp.

Article 21 If the tax payable on one voucher exceeds 500 yuan, you should apply to the local tax authority to fill in a payment certificate or tax payment certificate, and paste one of the copies on the voucher or submit it to the tax authority in A tax payment mark is added to the voucher instead of a decal.