1. Deed tax will be levied at a reduced rate of 1% for individuals who purchase the only family housing area of 90 square meters or less;
2. If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%;
3. If an individual purchases a second set of improved family housing with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. The payment method of house deed tax is as follows:
(1) Deed tax is the tax that the state must pay when buying and selling houses. According to the regulations of the state, the deed tax should be paid to the state for buying and selling houses, and the registration fee for buying and selling villas should be paid to the real estate department at the time of property right transaction. Deed tax and individual tax should be paid to the local tax authorities.
(2) The deed tax rate is 3-5%. The applicable tax rate of deed tax in various places is determined by the provincial government in the range of 3-5% according to the actual situation in the region, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
Legal basis: Article 3 of People's Republic of China (PRC) Deed Tax Law.
The deed tax rate is 3% to 5%.
The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.
Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.
Article 4
Tax basis for deed tax:
(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency and physical objects to be delivered and other economic benefits;
(two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices;
(3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale.
If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.