How to exempt the new deed tax policy 20 19?
The state has implemented a new tax reform and a series of measures to reduce taxes and burdens. The deed tax rate for individual purchases 144 square meters and above is 4%. Individuals purchase 2% between 90 square meters and 144 square meters.
1, the first suite payment regulations are as follows:
If an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to1%. If the apartment area is between 90 square meters and 144 square meters (including 144 square meters), the tax rate will be halved, that is, the effective tax rate will be 2%. The deed tax rate shall be levied at 3% if the area of the purchased residential unit is above 144 square meters.
2. The payment regulations for the second suite are as follows:
The purchase of non-ordinary houses, two or more houses, and commercial investment properties (shops, office buildings, business apartments, etc.) are all taxed at the rate of 3%.
How to calculate the house deed tax
Let's take a look at the calculation method of house deed tax: house deed tax = house total price tax rate.
1, determine the total house price
According to the above analysis, the total price of the house is divided into three situations. In determining the total price of the house, it is first necessary to determine which situation belongs to the above. The general sale of commercial housing belongs to the first transaction price, that is, the price listed in the contract at the time of transaction is used as the benchmark for calculating the deed tax of the house. At this time, the key point of calculating house deed tax is to determine the tax rate.
2. Determine the tax rate for calculating house deed tax.
According to Article 3 of the Provisional Regulations of the People's Republic of China on Deed Tax, the deed tax rate is 35%. The applicable tax rate of deed tax in various places shall be determined by the provincial government in accordance with the actual situation in the region within the range of 35%, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
It is worth noting that if you buy ordinary housing for the first time, please go to the housing management department to issue a certificate of no room first! For ordinary houses within 90 square meters purchased for the first time, they shall be paid by1%with the proof of no room; For the first purchase of 90 square meters 144 square meters of ordinary housing, with no room certificate, pay1.5%; Non-first-time purchase of ordinary housing, paid by 3%; Purchase non-ordinary housing, regardless of whether it is paid at 3% for the first time; The purchase of non-residential houses, whether for the first time or not, is paid at 3%.