1. Individuals buy the only family house.
When the housing area is less than or equal to 90 square meters, the tax rate is reduced by 1% to calculate the deed tax; For those over 90 square meters, the tax rate shall be reduced by 1.5%.
For example, HuHu spent 2 180000 to buy the only house in the family.
When the building area is 90 square meters, the deed tax that HuHu needs to pay is 2180000/(1+9%) *1%= 20000.
When the building area is 9 1 m2, the deed tax that Huhu needs to pay is 2180000/(1+9%) *1.5% = 30000.
Of course, this is an extreme situation. But in general, if the purchase area is about 90 square meters, it is still recommended to buy a house below 90 square meters. After all, less than one square meter, in addition to paying less for the house, deed tax will also save a lot.
2. Individuals purchase improved housing.
If an individual buys a second house on the basis of an existing house, and the housing area is less than or equal to 90 square meters, the tax rate will be reduced by1%; If the housing area is more than 90 square meters, the tax rate will be reduced by 2%.
For example, HuHu spent 4.36 million yuan to buy a second family home.
When the building area is 90 square meters, the deed tax that HuHu needs to pay is = 4360000/(1+9%) *1%= 40000.
When the building area is 9 1 m2, the deed tax that Huhu needs to pay is = 4360000/(1+9%) * 2% = 80000.
Of course, in the real situation, when the housing area is one square meter, the total housing price will increase in addition to the high deed tax rate 1%.
Of course, it should be noted that this is only a unified standard, and all localities can make corresponding adjustments according to local actual conditions during actual implementation.
Legal basis:
Article 4 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax.
If the property tax is calculated and paid according to the residual value of the property, the tax rate is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%.
Article 5
The following properties are exempt from property tax:
1. Property occupied by state organs, people's organizations and the army;
Two, by the state finance department allocated funds for the unit occupied real estate;
Three, religious temples, parks, places of interest for their own use;
4. Non-operating real estate owned by individuals;
Five, other real estate tax exemption approved by the Ministry of Finance.