The deed tax is subject to the range tax rate of 3% ~ 5%. The implementation of the range tax rate takes into account the unbalanced economic development in China and the actual situation of great economic differences among different regions. Therefore, the people's governments of all provinces, autonomous regions and municipalities directly under the central government can decide according to the actual situation in the region within the range of 3% ~ 5% tax rate.

I. Definition:

Deed tax is a kind of property tax that is levied on the real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.

II. Taxpayers:

The taxpayers of deed tax are the units and individuals who transfer the ownership of land and houses in China and bear it.

1, domestic refers to the actual tax administrative jurisdiction of the People's Republic of China. Land and house ownership refers to land use right and house ownership.

2. Units refer to enterprises, institutions, state organs, military units, social organizations and other organizations.

3. Individuals refer to self-employed persons and other individuals, including China citizens and foreigners.

Third, the calculation method:

The deed tax adopts the proportional tax rate. When the tax basis is determined, the calculation of tax payable is relatively simple. The calculation formula of tax payable is:

Taxable amount = tax basis × tax rate