What is the 2023 Xi'an real estate deed tax standard: According to the "Deed Tax Law" that will take effect on September 1 next year, the deed tax rate is 3%-5%. The applicable tax rates for deed taxes in various regions shall be determined by the provincial governments within the specified range of 3% to 5% in accordance with the actual conditions of the region, and shall be reported to the Ministry of Finance and the State Administration of Taxation for filing. Xi'an stipulates that individuals who purchase ordinary houses with an area of ??less than 90 square meters or that are the only residence of the family are levied a deed tax at a reduced rate of 1%. Those who do not meet the above regulations will be charged 3%.

There are also some preferential policies for exemption of deed tax, which are as follows:

1. Urban employees who purchase public housing for the first time in accordance with regulations are exempt from deed tax.

2. If the ownership of land or house changes due to divorce and division of the same property, the deed tax will be exempted.

3. Houses and land used to provide community elderly care, childcare, and housekeeping services are exempt from deed tax.

4 Resettlement housing obtained by relocated poor people in accordance with regulations is exempt from deed tax.

5 Public rental housing management units that purchase housing as public rental housing are exempt from deed tax.

6 Legal heirs who inherit land and house ownership through inheritance are exempt from deed tax.

7 The land use rights of barren mountains, wasteland, and barren beaches used for agriculture, forestry, animal husbandry, and fishery production are exempt from deed tax.

8 Changes in land and house ownership between husband and wife during the marriage relationship are exempt from deed tax.

9 Because the land and houses have been expropriated and expropriated by the people's government at or above the county level, the deed tax shall be exempted or reduced if the ownership of the land and houses is re-accepted.

Legal basis:

"Deed Tax Law of the People's Republic of China", the standard for commercial real estate deed tax is 3%-5%. Of course, the specific collection standards must be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, and differential tax rates are determined for the transfer of ownership of different entities, different regions, and different types of housing. However, if relevant conditions are met, exemptions or reductions will be provided.