Inquire about the deed tax information that has been declared in the electronic tax bureau, which can be found in the declaration inquiry. 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. In addition to the same nature and function as other taxes, deed tax also has its own characteristics: the purpose is to protect the legitimate rights and interests of real estate owners; Taxpayers are the heirs of property rights; Adopt proportional tax rate.

On 202 1 September1day, the Deed Tax Law of People's Republic of China (PRC) came into effect. After the implementation of this tax law, most parts of the country adopt tax rate translation, which embodies the legislative concept that the level of deed tax burden remains unchanged as a whole. Enterprises and individuals that have acquired the ownership of land and houses in China shall pay deed tax according to law. The above-mentioned ways to obtain land and house ownership include the following: transfer of state-owned land use rights, transfer of land use rights (including sale, gift and exchange), and sale, gift and exchange of houses.

Transfer of land and house ownership in the following ways shall be regarded as land use right transfer, house sale or house gift, and deed tax shall be levied: land and house ownership shall be invested as shares, debt shall be paid by land and house ownership, land and house ownership shall be inherited in the form of winning prizes, and land and house ownership shall be inherited in the form of purchasing houses in advance or raising funds in advance. The deed tax is subject to a proportional tax rate of 3%-5%.

legal ground

Tax basis of Article 4 of People's Republic of China (PRC) Deed Tax Law:

(a) the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are all transaction prices;

(two) the gift of land use rights and the gift of houses shall be approved by the tax authorities with reference to the market price of the sale of land use rights and houses;

(three) the exchange of land use rights and housing is the difference between the exchanged land use rights and housing prices.

If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference between the land use right and the exchange house price is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification.