202 1 what is the deed tax charge standard for Shandong housing?
According to the decision, it is clear that the deed tax rate in Shandong Province is 3%, which will be implemented on September 1 2002. This decision keeps the specific applicable tax rate of deed tax in Shandong unchanged, which is also the lowest tax rate within the statutory tax rate range. After the implementation of the 3% tax rate, it will not have any impact on the actual tax burden of taxpayers. In addition, the state has a preferential deed tax policy for property buyers. In 20 16, the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Housing and Urban-Rural Development issued the Notice on Adjusting the Preferential Deed Tax Policy for Real Estate Transactions, which clearly stipulated that most areas have been collecting it according to the preferential policies. According to the size of houses and the number of purchases, 1%, 1.5%, 2 appeared.
1, with an area of 90 square meters or less, the deed tax shall be levied at the reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.
2. Deed tax will be levied at a reduced rate of 1% for individuals who purchase a second family improved house with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.
The implementation of the new "Deed Tax Law" will not affect the continuation of the preferential tax policy for individual housing purchase. At present, the tax authorities have not received any notice about this preferential change. This policy will not change until the new notice is issued.
The latest deed tax policy of Shandong province in 202 1 year
Recently, the 28th meeting of the Standing Committee of the 13th People's Congress of Shandong Province passed the Decision on Specific Applicable Tax Rates and Measures for Exemption or Reduction of Deed Tax in Shandong Province. According to the Deed Tax Law of the People's Republic of China and the reality of Shandong Province, the specific policies for specific applicable tax rates and measures for exemption or reduction of deed tax are as follows:
1, deed tax rate of Shandong Province
The deed tax rate is 3%.
2, deed tax exemption or reduction.
(1) If the taxpayer chooses monetary compensation to re-purchase the land and house because the land and house were expropriated and requisitioned by the people's government at or above the county level, and the transaction price does not exceed the monetary compensation, the deed tax shall be exempted; If the transaction price exceeds monetary compensation, the deed tax shall be levied on the difference.
(2) Taxpayers who choose property rights exchange to re-bear the ownership of land and houses because the land and houses are expropriated and requisitioned by the people's governments at or above the county level, and do not pay the difference of property rights exchange, shall be exempted from deed tax; If the property right exchange price difference is paid, the deed tax shall be levied on the price difference.
(3) Taxpayers who lose their houses due to force majeure and regain the ownership of houses shall be exempted from deed tax.
3. It is decided that it shall come into force on September/0/2002 1 day.
202 1 what is the deed tax charge standard for Shandong housing? The latest deed tax policy of Shandong Province in 20021year introduced above, this time the deed tax of housing in Shandong Province was reduced from the original 4% to 3%, which is a major institutional tax reduction policy. The detailed policies are subject to the local government documents. More real estate knowledge can continue to pay attention here.