the process and steps of collecting deed tax subsidy:
1. Citizens who meet the deed tax subsidy policy in 222 can apply for subsidies and consumption through the small program by searching the "Xiangzhou Tesco" applet or scanning the QR code of the small program below on WeChat.
2. Enter the applet for the first time, authorize to obtain the related information of WeChat and mobile phone number, and use it normally after successful verification.
3. in order to ensure the authenticity of citizens' application for deed tax subsidies, citizens need to submit real-name authentication information. If the user fails to pass the real-name authentication, click "My", click on the personal portrait or the menu of "Real-name authentication", fill in the name, ID number and contact telephone number, upload photos of personal ID card portrait, national emblem face and hand-held ID card portrait face, upload valid certificates such as personal account page and passport without ID card, and submit real-name information for approval.
4. after the real-name authentication is passed, click "apply for subsidy", fill in the contract number, select the deed tax information corresponding to the real estate, and submit the application.
5. Click "Redeem Card Voucher" and select the corresponding coupon redemption. Click "My Coupon" to view the coupons under your account. Select the corresponding coupon and click "Go to Use" to display the QR code for the merchant to write off.
What are the circumstances of deed tax reduction and exemption?
1. Legal heirs inherit real estate normally
According to relevant policies, legal heirs (including spouses, children, parents, brothers and sisters, grandparents and grandparents) inherit land and house ownership without deed tax.
2. The property between husband and wife is renamed normally
The policy stipulates that during the marriage relationship, if the ownership of the house and land between husband and wife is "added", "reduced" or "renamed" or the share of * * * is changed, they will enjoy the deed tax exemption. That is, in marriage, there is no need to pay deed tax for the replacement of property owners between husband and wife.
3. Collect part of the deed tax when urban relocated households buy houses again
For relocated households, the state stipulates that if the relocated people buy houses again due to demolition, the deed tax shall be exempted for the part of the transaction price equivalent to the compensation for demolition, and the deed tax shall be collected for the part exceeding the compensation for demolition.
4. If it is necessary to buy a house again due to natural factors such as disasters, it can be reduced or exempted as appropriate.
If the original house is damaged due to force majeure, the deed tax can be reduced or exempted as appropriate. Force majeure refers to natural disasters, wars and other objective situations that cannot be foreseen, avoided or overcome.
Role of deed tax:
The tax authorities manage real estate transactions in the name of the government by collecting deed tax, and the deed tax payment certificate issued by the tax authorities after tax payment is the certificate of property right transfer, so as to protect the legitimate rights and interests of real estate property owners and avoid illegal asset transfer and infringement of personal property.
Legal basis:
Article 4 of the Provisional Regulations of the People's Republic of China on Deed Tax
Tax basis for deed tax:
(1) Transfer of state-owned land use right, sale of land use right and house purchase and sale are transaction prices;
(2) land use right donation and house donation shall be approved by the tax collection organ with reference to the market price of land use right sale and house purchase and sale;
(3) the exchange of land use rights and houses refers to the difference between the exchanged land use rights and the prices of houses.