2. Purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) Tax is levied at the rate of 3%.
The deed tax not only has the same nature and function as other taxes, but also has its own characteristics: (1) The purpose of collecting deed tax is to protect the legitimate rights and interests of real estate owners. The deed tax collection agency issues deed certificates in the name of the government through taxation. As a legal property right certificate, the government bears the responsibility of ensuring property rights. Therefore, deed tax has the nature of charging, which is the main feature that distinguishes deed tax from other taxes. (2) Taxpayers are the heirs of property rights. When buying, selling, pawning, giving and exchanging houses, the deed tax can be levied on the property owner at one time according to the changed value at the time of transfer. (3) The deed tax adopts the proportional tax rate, that is, when the property right of the house changes, it can be levied on the taxpayer at a certain tax rate.
I. Definition
1. Deed tax is a tax levied on the undertaker when the ownership of land and house is transferred. Enterprises and individuals that have acquired the ownership of land and houses in China shall pay deed tax according to law. The above-mentioned ways to obtain land and house ownership include the following: transfer of state-owned land use rights, transfer of land use rights (including sale, gift and exchange), and sale, gift and exchange of houses. Transfer of land and house ownership in the following ways shall be regarded as land use right transfer, house sale or house gift, and deed tax shall be levied: land and house ownership shall be invested as shares, debt shall be paid by land and house ownership, land and house ownership shall be inherited in the form of winning prizes, and land and house ownership shall be inherited in the form of purchasing houses in advance or raising funds in advance. The deed tax is subject to the proportional tax rate of 3% ~ 5%.
2. Deed tax refers to the tax levied on the contract, which belongs to the property transfer tax and is paid by the property heir. The contracts involved in deed tax, including the assignment or transfer of state-owned land use rights and the transfer of house ownership, should be called the transfer of land and house ownership such as house sale, gift and exchange. Besides buying, selling, giving and exchanging, there are many ways to transfer the ownership of a house. Among them, there are two kinds of common house ownership transfer, which need to pay deed tax: winning prizes for special contributions, and the prizes are land or house ownership; Or buy an auction house in advance or raise money to build a house in advance. As long as you own a house, it is equivalent to buying and selling a house. Deed tax is an important local tax. Where land and housing transactions take place, whoever transfers all ownership must pay taxes according to law. Deed tax has become a fixed source of local fiscal revenue, and the local deed tax revenue is rising rapidly nationwide. The ownership transfer methods of various types of land and houses are different, and the deed tax pricing methods are also different.
Legal basis:
Article 4 of the Detailed Rules of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) stipulates that the tax basis of deed tax (2): The land use right gift and the house gift shall be verified by the tax collection organ with reference to the market price of land use right sale and house sale. Therefore, the donee of the donated property needs to pay the deed tax in full.