The deed tax rate of the first suite mainly depends on the area of the house purchased by the purchaser. The larger the area, the higher the deed tax. If it reaches 144 square meters or more, the deed tax rate will reach 3%. 1. What is the deed tax rate for the first suite? The construction area of the first suite is less than 90 square meters, and the deed tax of 1% of the total house price is required; The construction area of the first suite is between 90 square meters and 144 square meters, and the deed tax of 65438+ 0.5% of the total house price is required; If the building area of the first suite is above 144 square meters, the deed tax of 3% of the total house price shall be paid. Two. Deed tax collection 1. When the tax obligation occurs, the deed tax obligation occurs on the date when the taxpayer signs the land and house ownership transfer contract, or when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract. 2. Taxpayer shall, within 10 days from the date when the tax obligation occurs, declare and pay taxes to the deed tax collection organ where the land and house are located, and pay taxes within the time limit approved by the deed tax collection organ. 3. The deed tax of the tax payment place shall be paid by the tax collection organ where the land and house are located. 4. After tax collection and management taxpayers handle tax matters, the tax collection authorities shall issue deed tax payment vouchers to taxpayers. Taxpayers with deed tax payment vouchers and other documents and materials shall go through the registration formalities for the change of land and housing ownership at the land management department and real estate management department according to law. The land management department and the real estate management department shall provide relevant information to the deed tax collection organ and assist the deed tax collection organ to collect the deed tax according to law. Third, the main classification of deed tax The ownership of various types of land and houses is transferred in different ways, and the method of deed tax pricing is also different. There are four tax bases for deed tax: according to the transaction price. The transaction price is finalized by both parties to form a contract, and the tax authorities directly calculate the tax accordingly. This pricing method is mainly applicable to the transfer of state-owned land use rights, the sale of land use rights and the sale of houses. According to the market price. Land and house prices are by no means static. For example, after Beijing became the host city of the 2008 Olympic Games, the land price of the Olympic Village soared immediately. When the land use right and the house in this lot are given away, the pricing basis can only be the market price, not the original value of the land or house. Tax is determined according to the exchange price difference between land and houses. With the rise of the second-hand housing market, changing houses has entered people's lives. If the price of house A is 300,000 yuan and the price of house B is 400,000 yuan, and the two houses are exchanged, the calculation of deed tax is naturally the difference between the two houses, that is, 6,543,800 yuan. Similarly, the exchange of land use rights should be based on the price difference. In the equivalent exchange, the price difference is zero, which means that both parties are exempt from deed tax. Pricing according to land income. This situation is not often encountered. Suppose that in 2000, the state allocated the land use right of unit A to unit B, and three years later, with permission, unit B transferred the land. Then, unit B has to pay deed tax, and the tax basis is land income, that is, the income from the transfer of land use rights by unit B. According to the law, it can be known that the construction area of the first suite is less than 90 square meters, and the deed tax of 65,438+0% of the total house price needs to be paid; The construction area of the first suite is between 90 square meters and 144 square meters, and the deed tax of 65438+ 0.5% of the total house price is required.

Legal objectivity:

According to the regulations, the purchase of a family's only house within 90 square meters can enjoy the preferential policy of deed tax reduction for the first suite. The first suite refers to the purchase of only one set of housing, and the People's Bank of China stipulates that urban residents in China can enjoy preferential mortgage interest rates when purchasing the first set of housing. The so-called "first suite" must meet three conditions at the same time: the buyer's age 18 years old, the house purchased is an ordinary house of 90 square meters or less (the ordinary house of 90 square meters or less enjoys the preferential deed tax rate 1%), and the buyer does not own it or buy it with others at present. However, housing purchased with parents, purchased in accordance with the housing reform policy, and acquired through inheritance or demolition and resettlement are excluded. At present, the deed tax is subject to the range tax rate of 3% ~ 5%. The implementation of the range tax rate takes into account the fact that China's economic development is unbalanced and the economic differences between regions are quite large. Therefore, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government can decide the tax rate within the range of 3% ~ 5% according to the actual situation in their respective regions. However, the deed tax of the first suite is reduced. If you want to enjoy all kinds of tax relief and loan concessions according to the purchase of the "first suite", you must apply by the purchaser himself, and submit the application to the district and county real estate trading center where the purchased house is located with the purchase contract and identity documents. Each trading center shall issue the first purchase certificate within 7 working days from the date of acceptance. The first suite deed tax preferential policy real estate bureau implements individual purchase standards. According to the new real estate policy of the Ministry of Finance, the deed tax rate for ordinary houses of 90 square meters or less that signed the purchase contract on or after 10/day in 2008 is temporarily adjusted to 1%. One of the three preconditions of this deed tax concession is that the commercial house that enjoys the concession must be the owner's first home. Defining the first set of housing, the real estate bureau and the Finance Bureau gave the answer. Inquire about the first purchase information, based on the buyer in the purchase contract. When accepting an individual's first-time purchase information inquiry, it is necessary to review the identity certificate of the inquirer, the pre-sale contract of commercial housing or the sale contract of stock housing (if I can't inquire in person, the trustee shall submit the original ID card of myself and the original ID card of the client). Based on the definition standard of property right information system, it is stipulated that in the property right registration information database, there is no property right registration record, or there is property right registration, but the source of property right is self-built, inheritance, gift, housing reform, affordable housing, demolition and resettlement housing, all of which belong to the first purchase, and the property right market department of the real estate bureau will issue the first purchase certificate. The standard also stipulates that the area for inquiring about individual purchase information is limited to the area registered by the institution that issued the first purchase certificate.