How to calculate the deed tax rate of the first suite and the second suite?
The deed tax rate of the second suite and its calculation method are as follows:
1。 Deed tax of the Buyer's first house area less than 90 square meters: 65438+ 0% of the appraised price.
2。 The first deed tax of the buyer whose area is more than 90 but less than 144 m2 is 1 of the appraised price. 5%
3。 It is higher than the market guidance price in this region, and the area is greater than or equal to 144 square meters. If the buyer is not the first suite, the deed tax of the second suite or the deed tax of more than two houses: 3% of the appraised price.
Tax: buyer's tax: deed tax is based on the total price 1 5%。 Seller's tax: 1% per tax, and the real estate license is the only residence of the owner after 5 years. Business tax. 5%, the real estate license is free for 5 years. Tax on both sides: stamp duty is one ten thousandth of the total price, and other handling fees are several hundred. The above taxes are usually paid by the buyer.
What is the deed tax payment process for the second suite and the second suite?
The second suite deed tax payment process is as follows:
1。 Document search proof of real estate information
2。 Prepare to declare tax information
Need to prepare a copy of the purchase contract, the original and copy of the ID card, and the inspection certificate.
3。 Submit tax information
After the materials are ready, the tax authorities can make tax returns to the tax department of the local taxation bureau and fill in the letter of credit guarantee.
4。 Confirm tax information
After the tax authorities accept it, they will enter relevant information and print a Real Estate Transaction Tax Return, which contains basic tax information. After confirmation, the signature will be carefully reviewed.
Third, how to conceal the deed tax when buying a second house?
Concealing the deed tax of buying a second house should be paid back. If it is not paid back, corresponding administrative punishment or even criminal punishment should be imposed.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: According to Article 201 of the Criminal Law of People's Republic of China (PRC), taxpayers who evade paying taxes by cheating, concealing or making false declarations are sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.