The deed tax shall be levied from 1997 10/0/0/day in accordance with the Regulations and Detailed Rules. Article 3 The deed tax rate is 3%. Article 4 The taxable amount of deed tax shall be levied according to the tax rate stipulated in Article 3 of these Measures and the tax basis and calculation formula stipulated in Articles 4 and 5 of the Regulations and Articles 5, 6 and 7 of the Detailed Rules. Fifth provincial local tax authorities in charge of the province's deed tax collection.
The deed tax collection organ is the local tax authorities at the prefecture, state, city and county where the land and house are located and their dispatched offices. Article 6 State organs, institutions, social organizations and military units shall be exempted from deed tax if their land and houses are directly used for the following facilities beyond the scope stipulated in Article 12 of the Detailed Rules:
(1) Office, teaching, medical treatment and scientific research facilities such as a communication room, material archive (room), garage, canteen, student dormitory, laboratory (building), library (room), auditorium, playground, inpatient department, laboratory, pharmacy, etc.;
(2) Military facilities such as military roads, railways, communication facilities and oil and water pipelines;
(three) other office, teaching, medical care, scientific research and military facilities confirmed by the provincial people's government. Article 7 After the land and houses are requisitioned and occupied by the people's governments at or above the county level, they will regain the ownership of the land and houses and use them for the same purposes as the land and houses originally requisitioned and occupied. The part whose transaction price or evaluation price is equivalent to the compensation fee shall be exempted from deed tax, and the part whose transaction price or evaluation price exceeds the compensation fee shall still be subject to deed tax. Article 8 Taxpayers who meet the requirements of deed tax reduction or exemption shall, within 10 days after signing the ownership transfer contract of land and houses, go through the formalities of deed tax reduction or exemption with the deed tax collection organ where the land and houses are located. The specific examination and approval measures for deed tax reduction or exemption shall be formulated separately by the provincial local tax authorities. Article 9 For the same land and house, there are both exempted or reduced tax parts and taxable parts, the deed tax collection organ shall determine the tax reduction, exemption and taxable amount with reference to the proportion of the occupied land area or construction area. Article 10 If a taxpayer needs to pay back the deed tax reduction or exemption due to the change of land or house use, the time of tax payment obligation shall be the day when the land or house use is changed; If it is difficult to confirm the time of changing the use of land and houses, the deed tax collection organ shall determine the time when the tax obligation occurs. Article 11 A taxpayer shall, within/0/0 days from the date when the tax obligation occurs, file a tax declaration with the deed tax collection authority where the land and house are located, and pay the tax within the time limit approved by the deed tax collection authority. The period approved by the deed tax collection authority shall not exceed 30 days at the longest. Article 12 After a taxpayer pays the deed tax or goes through the formalities of reducing or exempting the deed tax, the deed tax collection organ shall issue a deed tax payment certificate, a deed tax exemption certificate and other deed tax payment certificates to the taxpayer. Article 13 Taxpayers shall, with deed tax payment certificates, deed tax exemption certificates and other stipulated documents and materials, go through the registration procedures for the change of ownership of land and houses with the land management department and real estate management department according to law.
If the taxpayer fails to issue deed tax payment certificate, deed tax exemption certificate and other deed tax payment certificates, the land management department and the real estate management department shall not handle the registration formalities for the change of ownership of the relevant land and houses. Article 14 the deed tax is mainly collected directly by the deed tax collection organ. If it is really necessary to entrust a levy, with the approval of the provincial local tax authorities, the deed tax collection organ may entrust the land management department and the real estate management department to collect it. On behalf of the collection unit, the deed tax collection organ shall issue a certificate of entrustment to collect taxes, and provide business guidance to ensure that the tax collected on time is remitted to the warehouse.
The collecting unit shall not go through the formalities of exemption or reduction of deed tax.
The payment ratio of the handling fee shall be implemented in accordance with the relevant provisions of the Ministry of Finance. Fifteenth deed tax collection and management, in accordance with the relevant laws and regulations and the provisions of these measures. Article 16 the deed tax collection organ may, in accordance with the provisions of the state, withdraw the collection funds for the management of deed tax collection. Article 17 If the staff of deed tax collection organs, land management departments and real estate management departments neglect their duties, abuse their powers or engage in malpractices for selfish ends, they shall be given administrative sanctions by their units or higher authorities; If a crime is constituted, criminal responsibility shall be investigated according to law. Article 18 These Measures shall come into force as of the date of promulgation.