Whether the demolished houses are exempt from deed tax should be judged based on the relevant circumstances. If the resettlement is in cash, then the part of the monetary compensation amount can be exempted from deed tax. However, if the property rights are exchanged and resettled, then when purchasing a house, you will need to pay deed tax if there is a market price difference, and if there is no market price difference, you will not need to pay deed tax.

1. Are generally demolished houses exempt from deed tax? It also depends on the circumstances for demolition households to apply for deed tax offset. Demolition is divided into monetary resettlement and property rights exchange resettlement. In short, there are two types: compensation money or house compensation. The deed tax offset for demolition is handled at the tax window of the Housing Authority. Deed tax exemption standards for demolished households: Monetary resettlement for demolished households: When the demolished persons and house lessees repurchase a house, the portion of the price equivalent to the monetary compensation amount will be exempted from deed tax. Whether you are buying a new house or a second-hand house, as long as the total price of the newly purchased house exceeds the monetary compensation amount, you must pay deed tax, that is (total price of the new house or second-hand house - monetary compensation amount) × tax rate: the first house is an area of ??140 square meters The above 3% (the area is less than 90 square meters and is 1% of the first house); the second house is 3%. Property rights exchange and resettlement: Property rights exchange, the demolisher and the demolished will settle the price difference according to the price specified by the government. For deed tax exemption, the difference in market price between the rebuilt house and the demolished house is used as the basis for tax calculation. Those with no market price difference are exempt from deed tax. Deed tax reduction and exemption policy for demolition 1. If an individual whose house is demolished obtains monetary compensation in accordance with the demolition compensation and resettlement agreement and purchases a new house (i.e., monetary compensation and resettlement), the portion of the house purchase price that does not exceed the demolition compensation is exempt from deed tax; The compensation portion shall be taxed at the applicable tax rate. Among them, the demolition compensation includes: the compensation price agreed in the demolition compensation and resettlement agreement, relocation subsidies, relocation incentives and temporary resettlement subsidies, etc.; the applicable tax rate is determined according to the type or area of ??the house purchased. 2. Units and individuals whose houses have been demolished will re-acquire the rebuilt houses (i.e. house property rights exchange and resettlement) in accordance with the demolition compensation and resettlement agreement. If they do not pay the property rights exchange difference, they will be exempted from deed tax; if they need to pay the property rights exchange difference, they will be exempted from the deed tax. The back payment will be taxed at the applicable tax rate. The applicable tax rate is determined based on the type or area of ??the house being exchanged. The demolished households can choose two methods to pay the deed tax: first pay the deed tax according to the sale price of the house to the land and resources bureau where the property rights are located, and then go to the local tax authority in the place where the house was purchased to apply for a tax refund with relevant certificates; or, first Go to the tax authorities to apply for tax reduction and exemption, and then pay the tax to the Land and Resources Bureau according to the reduced tax amount. 3. Local tax officials specially remind the demolished households that when going through the deed tax reduction and exemption procedures, do not forget to bring the original and copy of the demolition compensation agreement, the original and copy of the house sales agreement, as well as a copy of the personal identity certificate, household registration certificate, and a copy of the purchase of commercial housing. You should bring a copy of the commercial housing sales (pre-sale) license and a copy of the original purchase invoice. If you have paid taxes, you should bring a copy of the tax payment certificate. Deed tax is a tax that must be paid when purchasing a house. However, there will be certain preferential policies for the house demolition part. Therefore, according to the actual situation of house compensation, there may be some houses that do not need to pay deed tax. However, if the part exceeds the subsidy provided by the government department, then the price difference will be Some still need to pay deed tax.