The notice reads as follows: 1. For ordinary housing purchased by individuals, and the housing belongs to the only housing of the family (including the purchaser, spouse and minor children, the same below), the tax will be reduced by half, that is, at the rate of 2%;
If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax shall be levied at the reduced rate of 1%. Individuals who purchase houses that do not meet the above conditions do not enjoy the above preferential policies, that is, deed tax is levied at the rate of 4%.
2. The adjusted policy is changed from 20 10 to 10. Where a house purchase contract has been signed before 20 10, 10, 1 and reported to the financial department for confirmation before 20 10, 12, 3 1, the original policy will still be implemented; If the house purchase contract is signed after 20 10, 10, 1 (including 20 10, 1), the adjusted policy shall prevail.
Huainan deed tax adjustment refers to the "second suite"
In this deed tax adjustment, there is no change in the first suite, that is, the purchase of ordinary housing of 90 square meters or less is still 1%. In the previous deed tax provisions, "ordinary housing with an area of 90 square meters to 144 square meters shall be levied at 2% of the total house price" was changed to "ordinary housing purchased by individuals, and the housing belongs to the only family housing, which shall be taxed at half, that is, at 2%"
The deed tax adjustment clearly divides the boundary between the first suite and the second suite, that is, all houses that do not meet the conditions of the first suite, regardless of the size of the house, are levied at the tax rate of 4%.
Before the deed tax adjustment, the deed tax for the second apartment with a total price of 300,000 yuan in 80㎡ should be paid at 1%, which is currently12,000 yuan, and it should be paid at 4%; 100㎡ second suite, with a total price of 400,000 yuan, and the deed tax shall be paid at 2% of the total amount. However, according to the current implementation of 4%, it needs 16000 yuan.