In order not to increase the taxpayer's tax burden, the urban construction tax legislation has shifted the current tax rate regulations. Considering that the urban construction tax is a local tax and the actual situation varies from place to place, the urban construction tax law does not make uniform provisions on the taxpayer's location, and authorizes all provinces, autonomous regions and municipalities directly under the Central Government to determine it specifically.
According to Article 4 of the Detailed Rules of the Provisional Regulations of the People's Republic of China on Deed Tax, the tax basis of deed tax (2): The land use right gift and the house gift shall be verified by the tax collection organ with reference to the market price of land use right sale and house purchase and sale. Therefore, the recipient of the gift property needs to pay the deed tax in full.
In addition, the second paragraph of Article 1 in the Notice of State Taxation Administration of The People's Republic of China on Strengthening the Tax Administration of Personal Donation of Real Estate for Free [Guo Shui Fa (2006) 144] clearly stipulates: "For the behavior of personal donation of real estate for free, the deed tax should be levied in full on the donee.
1, Tax Refund Law 202 1 year, Article 12 of the Deed Tax Law stipulates: If the ownership transfer contract or the certificate of ownership transfer contract is invalid, invalid, revoked or cancelled before the land and house ownership are registered according to law, the taxpayer may apply to the tax authorities for refund of the tax paid, and the tax authorities shall handle it according to law;
2. In 20021year, the new deed tax regulation means that the deed tax rate is 3%-5%, and the provinces and cities can determine different tax rates by themselves. Therefore, most cities still implement the previous deed tax rate: for individuals who buy the only family house, the deed tax of 1% and 1.5% is exempted, and for individuals who buy the second improved family house, the deed tax of 1% and 2% is exempted;
3. If an individual who meets the above-mentioned preferential conditions for deed tax but has not enjoyed the preferential conditions for deed tax has paid the deed tax at the statutory tax rate of 3%, and has obtained the tax payment certificate issued by the tax authorities, he can apply to the tax authorities where the property is located for refund of the overpaid deed tax after the new regulations of 202 1 year are refunded. ...
4. How much is the deed tax refund for buying a house? The tax bureau of Wangcheng District of Changsha issued a warm reminder: the applicable object of deed tax refund for buying a house is that the result of dividing the contract price of buying a house by 1.05 is equal to the "deed tax calculation basis", and the buyer can refund the overpaid tax until May 20 16 (the commencement date can be consulted with the real estate development enterprise);
5. How to refund the deed tax when buying a house? How many agricultural transfer people in the administrative area of Suzhou will be refunded? Buy the first set of commercial housing in the urban area and Suma Park, and apply for the property right certificate. After obtaining the household registration certificate of the agricultural transfer population, the municipal finance department will give full financial subsidies to the deed tax paid. If qualified, you can apply for the deed tax return subsidy at the deed tax window of _ Qiaoqu Administrative Service Center;
6. How much is the deed tax refund for buying a house? The relevant authorities in Bengbu replied that there was no news about the deed tax refund for buying a house recently. Some netizens broke the news on Weibo that the deed tax refund for buying a house was not true. The relevant departments in Bengbu reminded everyone not to believe the gossip. How much is the deed tax refund for buying a house requires an official reply;