Preferential policies for deed tax in 2022 are as follows: 1. The deed tax payable for the purchased property exceeding 144 square meters is: 3% of the house price; 2. The deed tax to be paid for the purchased property does not exceed 144 square meters: 65438+ 0.5% of the house price; 3. Take the first suite as an example, the deed tax to be paid for the purchased property not exceeding 90 square meters is: 65438+ 0% of the house price. The new deed tax policy is based on the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Housing and Urban-Rural Development on Adjusting Preferential Policies for Deed Tax Business in Real Estate Transactions, which clearly stipulates the latest real estate deed tax policy. Deed tax is a kind of property tax levied on real estate whose ownership has changed. The deed tax adopts the proportional tax rate. After the tax basis is determined, the calculation of tax payable is relatively simple.

First, how to pay the property tax:

1, property tax payment time

2 taxpayers will use the original property for production and operation, and pay property tax from the month of production and operation;

3. Taxpayers who build new houses for production and operation shall pay property tax from the month after completion;

4. The tax payment period of property tax shall be calculated on an annual basis and paid in installments. The specific tax payment period shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

Second, the Housing Authority tax refund process:

1, taxpayers bring tax refund materials to the window of the local taxation bureau for tax refund;

2, the window shows the tax income declaration form, and stamped with the declaration form;

3. The taxpayer goes to the real estate deed tax branch of the Municipal Local Taxation Bureau to check the payment book, which is handed over to the People's Bank of China and stamped with the official seal of the Office of the Municipal Local Taxation Bureau;

4. The Treasury Department of the district-level finance bureau participating in the tax refund shall verify and affix its official seal, and then the Treasury Department of the Municipal Finance Bureau shall verify and affix its official seal, and finally the Treasury Department of the People's Bank of China shall verify;

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.