2. Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.
Extended data:
How much is the deed tax on the loan to buy a house?
1. Deed tax is a kind of property tax levied on property owners with real estate with changed rights. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.
2. The residential housing standard is paid at 3% or 1.5% or 1% of the total house price, and the specific proportion of each house should be determined according to relevant national policies, purchase time, unit price, purchase area and whether it is 1 purchase. Non-residential houses shall be paid at 3% of the total house price.
3. The calculation formula of deed tax payable is: tax payable = tax basis × tax rate. The taxable amount of deed tax shall be calculated in RMB. If the transfer of land and house ownership is settled in foreign exchange, it will be converted into RMB according to the central parity of RMB market exchange rate published by the People's Bank of China on the date when the tax obligation occurs.
Is there a late fee for not paying the deed tax?
1. When buying a new house, the owner needs to take over the house. Should be within 90 days, with the purchase contract, purchase bills, ID card, household registration book, marriage certificate to the housing management department to apply for payment of deed tax and maintenance fund. With the tax payment certificate, he can apply for the real estate license. If you don't do it within the time limit, you will have to pay a penalty of five ten thousandths per day.
2. According to Article 32 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection: "If the taxpayer fails to pay the tax within the prescribed time limit and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax to be paid within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of paying the tax."
What is the tax basis for deed tax on house sales?
Refers to the transaction price or market price when the ownership of the house changes (the second-hand house transaction must be evaluated first, and the evaluation price is regarded as the taxable value). If the transaction price is obviously lower than the normal market price, or if the price difference between houses is obviously unreasonable without justifiable reasons, the price assessed by the assessment institution entrusted by the tax collection authority according to the market price of similar houses in the same time, similar areas and as the tax basis for paying deed tax.
1, the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are subject to the transaction price.
2, the land use right gift, housing gift, approved by the tax authorities with reference to the sale of land use rights, housing sales market price.
3. When the exchange price is equal, the deed tax shall be exempted; When the exchange price is not equal, the party who pays more money, physical objects, intangible assets or other economic benefits pays the deed tax.