1, 5% deed tax. According to the law, if the first suite is purchased with an area of 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the actual tax rate will be 1 and 5%. If the area of the purchased dwelling exceeds 144 square meters, the deed tax rate is 3%.

Hangzhou deed tax standards are as follows:

1. Deed tax on new houses: if the house is the only house in the family, the deed tax will be levied at a reduced rate of 1%, and for ordinary houses with an area of 90 square meters or more, 1. 5%, 1 over 44 square meters (inclusive) is adjusted to1. 5%, non-residential housing or 3%. Usually the deed tax is paid together with the down payment, and the developer collects it. After paying the relevant fees, the developer will issue a formal purchase invoice;

2. Deed tax for second-hand houses: 3% of the total house price for houses or 1. 5% or 1%, the specific proportion of each set should be determined according to the relevant national policies, purchase time, purchase unit price, purchase area, whether it is 1 purchase, etc. Non-residential houses shall be paid at 3% of the total house price.

3, enjoy the deed tax relief of ordinary housing should also meet the following three conditions:

(1) The plot ratio of residential buildings is 1. Above 0;

(2) The single building area is less than 144 square meters or the interior area is less than 120 square meters;

(3) The actual transaction price is lower than the average transaction price of commercial housing on the same level of land 1. The deed tax collection standard below 2 times, below 90 square meters, 90- 144 square meters, and above 144 square meters. The second and third suites do not enjoy the preferential deed tax policy. Generally, it is twice the deed tax of the first set of housing, that is, 3-4%.

The only house in a family is not necessarily the first suite. For example, if you buy a house and sell it, you can buy a second suite.

What is the process of paying deed tax?

1, take a seat accordingly, and issue a document retrieval certificate. Whether buying the first family house or the second family house, the area is less than or equal to 90 square meters, and the deed tax rate is 1%. Purchase the first family residence with an area of over 90 square meters, and the deed tax rate is 1. 5%。 Buy two family houses with an area of over 90 square meters, and the deed tax rate is 2%. The deed tax rate is 3% for the purchase of the third suite of family housing and above. Only by issuing a file search certificate can you get a suitable seat and know the tax rate you should pay.

2. Prepare materials. Property buyers need to prepare five materials when paying taxes: purchase contract, proof of file search, original ID card and copy of household registration book. After submitting the tax return and preparing the information, the next step is to apply for tax return to the corresponding tax bureau. Take the information, where to pay taxes, the article will introduce below. Fill in the letter of good faith later.

3. Check the basic information of tax payment, the tax bureau enters the information of the amount that taxpayers should pay, and then prints out a "Real Estate Transaction Tax Declaration Audit Form". When paying taxes, buyers must confirm the contents in the form and then sign and seal it. Pay the fee, sign it, and then proceed to the next step-pay the fee. With the signature and seal of the "real estate transaction tax declaration audit form" to the corresponding toll counter to pay.

To sum up, it is Bian Xiao's answer about the deed tax of Hang Cheng 140 square meters, and I hope it will help you.

Legal basis:

Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Adjusting the Preferential Policies for Individual Income Tax on Real Estate Transaction

first

1. If an individual purchases an ordinary house, and the house is the only house in the family, and the unit area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%;

2. If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the actual tax rate will be 1 plus 5%;

3. If the area of the purchased dwelling exceeds 144 square meters, the deed tax rate is 3%.