During the real estate transaction, deed tax needs to be paid. Deed tax is a tax levied on the recipients when the ownership of land or houses is transferred. All enterprises and individuals who obtain ownership of land or houses in China must pay deed tax in accordance with the law. What is the deed tax policy for house purchases in Chongqing? What are the relevant regulations?

1. Taxpayers of deed tax

When the ownership of a house is transferred within the territory of the People's Republic of China, the units and individuals who bear the transfer are taxpayers of deed tax.

2. Scope of collection of deed tax

1. House sale; 2. House donation; 3. House exchange.

If the ownership of the house is transferred in the following ways, it will be deemed as Taxation on house sales or house gifts:

(1) Use the house ownership as the price for investment or shareholding;

(2) Use the house ownership to pay off debts;

(3) Accept the ownership of the house by winning a prize;

(4) Accept the ownership of the house by pre-purchase or prepayment of funds for building a house.

3. Deed tax rate and scope of application

The deed tax rate is 4%. The deed tax rate for individuals purchasing ordinary residences is detailed in the following table:

List of applicable deed tax rates for individuals purchasing ordinary residences

The applicable time policy stipulates the tax rate

1997.10.1 to On July 31, 1999, for individuals who purchase ordinary residences for their own use, the tax rate is temporarily reduced to 3%. 3%

From August 1, 1999 to September 30, 2010, the deed tax will be temporarily reduced by half for individuals purchasing ordinary residences for self-use. 1.5%

From November 1, 2008 to September 30, 2010, for individuals who purchase ordinary houses of 90 square meters or less for the first time, the deed tax rate is temporarily reduced to 1%. 1%

2010.10.1 to present If an individual purchases an ordinary house and the house is the only house of the family (including the home buyer, spouse and minor children), the deed tax will be halved. 1.5%

If an individual purchases an ordinary house of 90 square meters or less, and the house is the only house of the family (including the home buyer, spouse and minor children), the deed tax will be levied at a reduced rate of 1%. 1%

Note: See the table below for ordinary housing standards.

Shenyang City Ordinary Residential Standards

Applicable Time Specific Standard Notes

Flotation Ratio Area Price

Before 1999.8.1 to 2001.7.1 The building area of ??the unit below 4,000 yuan/m2 is less than 1,000 m2 1. Residences that meet the floor area ratio, area, and price standards in the table are ordinary residences. Otherwise, they are non-ordinary residences, and the applicable deed tax rate is 4%.

2. The price standard for finely decorated commercial housing will be increased by 500 yuan/m2 based on the original standard.

2001.7.1 to 2005.6.30 The building area of ??units below 8,000 yuan/m2 is less than 1,000 m2

2005.7.1 to 2008.4.14 The building area ratio of residential areas is above 1.0 and below 144m2 The first-class area is the five districts in the city: 5680 yuan/m2 or less; the second-class area is Hunnan New District and other development zones (community network forum): 5260 yuan/m2 or less;

The third-class area is Yu The four districts of Hong, Dongling, Sujiatun and Xinchengzi (other counties and cities make their own calculations and determination): less than 4,500 yuan/m2.

From 2008.4.15 to 2011.1.20, the first-category areas with building floor area ratios of residential areas above 1.0 and below 144m2 are the five districts in the city: below 6,700 yuan/m2; the second-category areas are Hunnan New District and Economic and Technological Development District: below 5950 yuan/m2;

The three types of areas are Dongling District, Yuhong District, Sujiatun District, Shenbei New District, and Qipanshan International Scenic Tourism Development Zone (other counties and cities calculate by themselves Confirmed): less than 5370 yuan/m2.

After 2011.1.21, the first-category area with a building floor area ratio of residential areas above 1.0 and below 144m2 is the city’s five districts, Hunnan New District and Economic and Technological Development Zone: 8290 yuan/m2 or less; the second category is Dongling District, Yuhong District, Sujiatun District, Shenbei New District, Qipanshan International Scenic Tourism Development Zone (other counties and cities calculate and determine by themselves): 6720 yuan/m2 or less.

4. Basis for calculating house deed tax

(1) The transaction price of house sales is;

(2) House donation, the collection authority shall refer to the house The market price of the purchase and sale is determined;

(3) House exchange is the difference in price of the houses exchanged.

If the transaction price is obviously lower than the market price without justifiable reasons, or if the difference in house price is obviously unreasonable and without justifiable reasons, the collection authority shall refer to the market price for verification. After the tax collection authority approves, if both parties still have objections, the tax collection authority can designate a second-level or above assessment agency to conduct an assessment and collect deed tax based on the assessed price.

5. Tax payable on deed tax

Tax payable = tax calculation basis × tax rate

6. Time of occurrence of tax obligation and tax payment time limit

< p>The confirmation requirement for the time limit for the occurrence of deed tax liability for individual real estate transactions in our city is the "Real Estate Transaction Tax Basic Information Form" reported by the taxpayer to the collection authority. The acceptance time in the table is the time when the tax liability occurs. Taxpayers shall file tax returns with the deed tax collection authority within ten days from the date of occurrence of tax liability. The tax payment deadline is within 15 days of the month following the 90th day after the date of occurrence of tax liability.

7. Scope of deed tax exemption and non-levy

If employees in one town purchase public housing for the first time in accordance with regulations, they are exempted; If a new house is purchased, the deed tax will be exempted from the part of the transaction price of the house that is equivalent to the demolition compensation. If the transaction price exceeds the demolition compensation, the deed tax will be levied on the excess part; levy;

The fourth legal heir inherits the ownership of the house in accordance with the law, and no deed tax is levied;

The fifth couple owns a house, and the original ownership is transferred due to division of marital property or divorce. The property rights of the house belong to one party and no deed tax is levied.

8. Tax information

1. Purchase of a house

(1) Commercial house: Commercial house sales contract filed with the real estate department, special invoice for commercial house sales settlement, accurate Notice of occupancy (no need to provide when purchasing off-plan property), ID card and other information required by the collection authority.

(2) Existing housing (second-hand housing): Existing housing sales contract, original house ownership certificate, original deed, ID cards of the buyer and seller, and other information required by the collection authority.

Two tax exemptions for public housing reform: house ownership certificate, agreement for sale of public housing, special collection receipt for the sale of public housing, ID card and other information required by the collection authority;

Third house exchange : House exchange contract, house ownership certificates and deeds of both parties in exchange, identity certificates of both parties in exchange and other relevant information required by the expropriation authority;

Four currency resettlement purchase of houses: currency resettlement agreement, house deed certificate of the demolished person , other procedures for purchasing a commercial house or an existing house together;

Five legal inheritance: notarial certificate of inheritance, other required documents for the same existing house;

Divorce of a couple: divorce certificate (civil mediation letter) or court judgment), other information required for the same existing house;

Seven name changes for couples: original property rights certificate, original deed, marriage certificate, name change agreement, ID card and other information required by the collection authority.

(The above answer was published on 2013-10-30, please refer to the actual current relevant home purchase policies)

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