(a) the transfer of state-owned land use rights;
(two) the transfer of land use rights, including sale, gift and exchange, excluding the transfer of rural collective land contractual management rights;
(3) buying and selling houses;
(4) Housing donation;
(5) Housing exchange. Article 4 Where the ownership of land and houses is transferred in the following ways, the deed tax shall be levied according to regulations:
(a) to invest in shares at the price of land and housing ownership;
(2) Paying off debts with the ownership of land and houses;
(3) Strive for the ownership of land and houses;
(four) to assume the ownership of land and housing in the form of pre-purchase or pre-payment of housing funds. Article 5 The deed tax rate is 3%. Article 6 Tax basis for deed tax:
(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 land use right gift and housing gift shall be approved by the tax authorities with reference to the market price of land use right sale and housing sale;
(three) the exchange of land use rights, housing exchange and the exchange between land use rights and housing ownership are the differences between the exchanged land use rights and housing prices;
(4) After the transfer of real estate is approved, the transferor of real estate should pay deed tax, and the tax basis is the paid land use right transfer fee or land income.
Without justifiable reasons, the above four transaction prices are obviously lower than the market price, or without justifiable reasons, the price difference between the houses exchanged for land use rights is obviously unreasonable, and the tax collection organ shall make verification with reference to the market price. Article 7 The taxable amount of deed tax shall be calculated and collected according to the tax rate stipulated in Article 5 and the tax basis stipulated in Article 6 of these Measures. Calculation formula of tax payable:
Taxable amount = tax basis × tax rate
The tax payable is calculated in RMB. If the transfer of ownership of land and house is settled in foreign exchange, it shall be calculated by converting the central parity of RMB market exchange rate published by the People's Bank of China on the date when the tax obligation occurs into RMB. Article 8 Under any of the following circumstances, the deed tax shall be reduced or exempted:
(a) state organs, institutions, social organizations and military units that inherit land and houses for office, teaching, medical care, scientific research and military facilities shall be exempted;
(two) urban workers in accordance with the provisions of the first purchase of public housing, exempt;
(three) if the house is bought back due to the loss of the house due to force majeure, it shall be reduced or exempted as appropriate;
(four) after the land and houses are requisitioned and occupied by the people's governments at or above the county level, the ownership of the land and houses shall be exempted;
(5) Those who undertake the land use right of barren hills, gullies, hills and beaches for agricultural, forestry, animal husbandry and fishery production shall be exempted;
(6) According to the relevant laws of China and the provisions of bilateral and multilateral treaties and agreements concluded or acceded to by China, foreign embassies, consulates, United Nations agencies in China, their diplomatic representatives, consular officials and other diplomats who should be exempted from tax may be exempted from tax upon confirmation by the Ministry of Foreign Affairs;
(seven) land use rights exchange, housing exchange and land use rights and housing ownership exchange, the exchange price is equal, shall be exempted;
(8) Other tax reduction or exemption items stipulated by the Ministry of Finance. Article 9 Taxpayers who meet the conditions of deed tax reduction and exemption shall go through the formalities of deed tax reduction and exemption at the deed tax collection organ where the land and house are located within 10 days after signing the ownership transfer contract. Article 10 The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract. Article 11 If a taxpayer whose deed tax has been reduced or exempted changes the use of land and houses, which does not fall within the scope of deed tax reduction or exemption as stipulated in Article 8 of these Measures, it shall pay back the tax that has been reduced or exempted. The obligation to pay taxes occurs on the day when the land and houses change use. Article 12 A taxpayer shall, within 10 days from the date when the tax obligation occurs, apply to the deed tax collection authority where the land and house are located, and pay the tax within the time limit approved by the deed tax collection authority. Thirteenth taxpayers have paid the deed tax, but failed to fulfill the signed land and housing ownership transfer contract, and apply for tax refund, which can be granted after being examined and approved by the deed tax collection organ at or above the county level. Article 14 After a taxpayer pays taxes, the deed tax collection organ shall issue a deed tax payment certificate to the taxpayer. Fifteenth taxpayers should hold the deed tax payment certificate and other documents and materials, in accordance with the law to the land management department, real estate management department for land and housing ownership change registration.
If the taxpayer fails to issue the deed tax payment certificate, the land management department and the real estate management department shall not handle the registration formalities for the change of the ownership of the relevant land and houses.