Payment standard: (local regulations are as follows, only applicable to Guangdong real estate calculation) deed tax below 90 square meters (excluding 90 square meters) 1%. 90 m2 to 144 m2 (including 90 m2 but excluding 144 m2), and the deed tax is 1.5%.
The deed tax exceeding 144 square meters (including 144 square meters) is 3%. Pay 3% for villas or commercial rooms. If the plot ratio of residential area is less than 2.0 (non-ordinary residence) or exceeds the average price of Xi 'an, it needs 3%.
(Xi 'an local regulations are as follows, only applicable to Xi 'an real estate calculation) Deed tax of less than 90 square meters (excluding 90 square meters) 1%. 90 m2 to 144 m2 (including 90 m2 excluding 144 m2), and the deed tax is 1.5%.
The deed tax exceeding 144 square meters (including 144 square meters) is 3%. Pay 3% for villas or commercial rooms. If the plot ratio of residential area is less than 2.0 (non-ordinary residence) or exceeds the average price of Xi 'an, it needs 3%.
The deed tax paid by real estate (non-ordinary residence) whose unit price exceeds the limit set by the local government also needs 3%. Please ask the local land and resources bureau about the unit price limit. The latest preferential policies: ordinary houses can enjoy half of the original deed tax payment points.
Extended data:
The real estate deed tax is a one-time tax levied on the new owner of the house according to a certain proportion of the house price according to the contract concluded by the parties when the ownership of the house is transferred.
It is a special tax for the change of real estate property rights, and it is also the largest one-time tax generated in the process of buying a house, which is about 65438+ 0.5% of the house price. The deed tax when buying a second apartment is about 3% of the house price.
Deed tax relief:
According to the Provisional Regulations of People's Republic of China (PRC) on Deed Tax, the deed tax may be reduced or exempted under any of the following circumstances:
1. State organs, institutions, social organizations and military units are exempted from office, teaching, medical treatment, scientific research and military facilities;
2, urban workers in accordance with the provisions of the first purchase of public housing tax exemption;
3. If the house is lost due to force majeure and the house is re-purchased, it shall be halved or exempted as appropriate;
4. Other deed tax relief projects stipulated by the Ministry of Finance.
The Notice on Adjusting Some Tax Policies in the Real Estate Market (Caishuizi [1999] No.210) has made new provisions on taxes and fees in the real estate market:
1. If individuals purchase ordinary houses for their own use, the deed tax will be temporarily halved.
2. Regarding the taxation of vacant commercial housing, in order to speed up the turnover of housing funds and reduce the risk of financial assets, business tax and deed tax should be paid when vacant commercial housing is sold.
Tax exemption will be granted before the end of 2000 (limited to1commercial houses built before June 30, 1998 and not yet sold). ?
Preferential policies:
Article 2 of the Notice of Beijing Municipal Finance Bureau and Beijing Local Taxation Bureau on Forwarding the Decision of Beijing Municipal People's Government on Amending Beijing's Deed Tax Management Regulations issued on September 23, 2002 stipulates that individuals who purchase ordinary houses will be subject to deed tax at a reduced rate of 3%.
Villas, resorts and buildings with a building price per square meter exceeding twice the average price of commercial housing in the previous year are high-grade houses, and they do not enjoy the preferential policy of collecting deed tax by half.
Ordinary residential standards:
According to the notice of Beijing Municipal Construction Committee on May 30, 2005, Beijing should meet the following three conditions at the same time:
1 The plot ratio of residential area is above 1.0 (inclusive);
② The single building area is below 140 (inclusive) square meters;
The actual transaction price is lower than the average transaction price of houses on the same level of land 1.2 times.
The average transaction price of housing is determined according to the average transaction price of housing in the previous year and published once a year. The average transaction price of houses on the land from Grade 6 to Grade 10 is Grade 6.
Baidu encyclopedia-real estate deed tax