To purchase new commercial housing, the purchaser must generally pay the house price (including mortgage loan) and pay the relevant deed tax before applying; If you buy a second-hand house, the purchaser must pay the deed tax and apply after completing the registration of property right transfer.

The deed tax subsidy applicant shall be applied by the purchaser in the commercial housing sales contract; If the purchaser is a minor, the legal guardian shall apply for it on his behalf.

What application materials are needed?

1, materials must be submitted to purchase new commercial housing and apply for deed tax subsidy:

1 deed tax subsidy application form (see annex for details);

2. The Commodity House Subscription Agreement signed and sealed by the buyer and the seller;

3. Deed tax payment certificate;

4 proof of house payment (receipt of pre-sale payment supervised by official real estate sales or tax department);

5. Proof of identity of the purchaser (ID card, household registration book, etc.). );

6. Certificate of house registration (the purchaser applies to the real estate department, and the real estate department issues a certificate in duplicate, one for paying the deed tax and the other for applying for the deed tax subsidy), and indicates the online signing time of the commercial house subscription agreement and the check-out record on June+065438+1October 2 1 day.

2, the purchase of second-hand housing to apply for deed tax subsidies must submit materials:

1 deed tax subsidy application form;

2. Deed tax payment certificate;

3 house ownership certificate;

4. Proof of identity of the purchaser (ID card, household registration book, etc.). );

Certificate of house registration and contract filing (the purchaser applies to the real estate department, and the real estate department issues a certificate in duplicate, one for deed tax payment and the other for deed tax subsidy), and indicates the registration time of property right transfer.

3, housing levy monetary compensation for the demolition of commercial housing to apply for deed tax subsidies must provide materials:

1 deed tax subsidy application form;

2. House expropriation agreement; 3. Deed tax payment certificate;

4. Proof of identity of the purchaser (ID card, household registration book, etc.). ). In addition to the original deed tax subsidy application form and proof of housing registration and contract filing inquiry, the above deed tax subsidy materials shall be provided, and other materials shall be provided with the original for review and a copy shall be kept.

4, issued by the family housing certificate must provide materials:

1 If married, provide the original ID cards, household registration books and marriage certificates of both husband and wife and minor children;

② If the legal marriage age is unmarried, the original ID card, the original household registration book and the original unmarried certificate must be provided;

3 if you have reached the age of marriage, you must provide the original ID card and the original household registration book;

4 If you don't remarry after divorce or widowhood, you must provide the original proof of not remarrying after divorce or widowhood, the original ID card of yourself and minor children and the original household registration book.

5. When purchasing new commercial housing, you must bring the original commercial housing subscription agreement.

Second, deed tax.

Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the production price when the property right of real estate (land, house) changes. The deed tax not only has the same nature and function as other taxes, but also has its own characteristics: (1) The purpose of collecting deed tax is to protect the legitimate rights and interests of real estate owners. The deed tax collection agency issues deed certificates in the name of the government through taxation. As a legal property right certificate, the government bears the responsibility of ensuring property rights. Therefore, deed tax has the nature of charging, which is the main feature that distinguishes deed tax from other taxes. (2) Taxpayers are the heirs of property rights. When the house is bought, sold, pawned, donated or exchanged, the deed tax shall be levied on the property owner at one time according to the changed value. (3) The deed tax adopts the proportional tax rate, that is, when the property right of the house changes, it is levied on the taxpayer at a certain proportion of the tax rate.