Guizhou real estate deed tax new deal:

According to the provisions of the real estate deed tax, the ordinary houses with deed tax reduction and exemption shall meet the following conditions at the same time: 1. The plot ratio of residential buildings is above 1.0; 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 65438+ 0.2 times of the average transaction price of commercial housing with the same level of land. The deed tax collection standard is below 90 square meters, between 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 people's governments of all provinces, autonomous regions and municipalities directly under the Central Government may decide the tax rate within the range of 3% ~ 5% according to the actual situation in their respective regions. Calculation method of deed tax The deed tax adopts proportional tax rate. After the tax basis is determined, the calculation of tax payable is relatively simple.

Delayed delivery shall pay liquidated damages to the owner in the proportion stipulated in the contract. The specific deed tax collection standard should be based on your local regulations. It seems that 1% can only be implemented below 90 square meters. This is uncertain. You should consult the tax department. Before handing over the house, the developer should show the measured area report.