1. What is deed tax?
Answer: Deed tax refers to a one-time tax levied by the state on the units and individuals who bear the ownership according to a certain proportion of the contract (contract) signed by both parties and the determined price when the ownership of land and houses in People's Republic of China (PRC) is transferred.
2. Who is the taxpayer of deed tax?
Answer: The units and individuals who undertake the transfer of land and housing ownership in China are taxpayers of deed tax.
Third, what is the time when the deed tax obligation occurs?
Answer: 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.
4. What are the types of house deed tax? How is the specific tax payment period stipulated in our province?
Answer: House deed tax refers to the deed tax paid according to the regulations because of the ownership of the house. The ways of housing ownership include the purchase of commercial housing, affordable housing, second-hand housing, housing donation, housing exchange, resettlement due to demolition (monetary compensation resettlement, material compensation resettlement), and obtaining housing ownership according to court decisions.
A taxpayer shall, within 10 days from the date when the tax obligation occurs, file a tax declaration with 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.
5. What is the deed tax rate?
A: According to the Measures for the Implementation of Deed Tax in Shaanxi Province (Shaanxi [1998] No.23), the deed tax rate in Shaanxi Province is 3%. The applicable tax rate is determined according to the effective time of the commercial housing sales contract, and the applicable tax rate is determined according to the period when the tax obligation occurs.
(1)1If commercial housing is purchased before September 30, 1997, the deed tax rate is 6%.
(2) If commercial housing is purchased after 1 997 65438+10/month, the deed tax rate is 3%.
1, from August 30th, 0999 to September 30th, 20 10, if individuals purchase ordinary houses for their own use, the deed tax will be halved, and the tax rate will be 3%.
(3) If an individual purchases an ordinary house of 90 square meters or less for the first time from June 2008 to September 30, 2065, the deed tax will be levied at the rate of 1% temporarily.
(4) Since the L date of 20 10/0, if an individual purchases an ordinary house, and the house belongs to the only house of a family member (including the purchaser, spouse and minor children, the same below), the deed tax shall be levied at a reduced rate of 3%. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax shall be levied at the reduced rate of 1%. The only housing refers to the only housing in the province.
6. How is the deed tax process of commercial housing (new house) stipulated?
A: Commercial housing sales refer to the behavior of real estate development enterprises to sell houses developed and built on state-owned land to buyers in the form of loans, physical objects, intangible assets or other economic benefits.
Specifically: taxpayers submit tax declaration materials in the deed tax collection window; The collection window accepts, reviews and prints tax returns; The taxpayer pays the tax at the bank window after signing and confirming; Taxpayers receive tax payment certificates; The second copy should be kept by yourself, and the fourth copy should be handed over to the housing management department for real estate license.
7. What information should be submitted for the deed tax declaration of commercial housing?
Answer: 1, the cover of the commercial housing sales contract, pages 1 to 7 and the date of signing the contract;
2, housing survey report or building household survey plan;
3. Uniform invoices for real estate sales or receipts for house purchases;
4. Identification certificate of the purchaser: the individual provides ID card, military officer's card, passport, etc. The unit provides business license of enterprise legal person, organization code certificate, institution legal person certificate, social organization certificate, etc.
5. If an agent is entrusted by others, the power of attorney (original of preliminary examination) and the identity certificate of the agent shall be provided.
Keep a copy of the original materials provided above.
Eight, the purchase of renovated houses, at what price to levy deed tax?
Answer: According to the document No.606 [2007] of the State Administration of Taxation, the taxable value of the deed tax for the decoration house is the total price of the house sales contract, which should include the purchased decoration house and decoration expenses.
9. Is the deed tax paid for the purchased parking space?
Answer: Document Caishui [2004] 126 stipulates that deed tax shall be levied in accordance with deed tax laws and regulations for accepting the ownership or land use right of ancillary facilities related to houses (including parking spaces, garages, bicycle garages, attics, storage rooms, etc., the same below); No deed tax shall be levied on those that do not involve the transfer of land use rights and house ownership.
Garage, storage room (basement), attic and other housing ancillary facilities are priced separately, and do not enjoy preferential deed tax policies; If it is uniformly priced with the house, the transaction price of ancillary facilities is included in the tax basis of the house, and the same deed tax rate as the house is applicable. The area of ancillary facilities is not added when determining the deed tax rate of houses.
X. how to pay the deed tax when buying a house by stages?
Answer: If the land use right and house ownership of ancillary facilities are purchased by installment, the deed tax will be levied according to the total price agreed in the contract.
XI。 What is the deed tax process of second-hand housing?
A: Specifically, taxpayers submit tax declaration materials such as acceptance forms to the housing management department; The collection window accepts, reviews and prints tax returns; The taxpayer pays the tax at the bank window after signing and confirming; Taxpayers receive the tax payment certificate in the "issuing window" of the housing management department and obtain the real estate license with the fourth copy.
Twelve, second-hand housing deed tax declaration, what information do taxpayers need to submit?
Answer: 1. Registration acceptance form for ownership transfer; (Issued by the Housing Authority)
2. Real estate sales contracts;
3, the sale of real estate unified invoice or official receipt;
4. Identification certificate of the purchaser: the individual provides ID card, military officer's card, passport, etc. The unit provides business license of enterprise legal person, organization code certificate, institution legal person certificate, social organization certificate, etc. ;
5. If an agent is entrusted by others, provide the power of attorney (original of preliminary examination) and the identity certificate of the agent;
Keep a copy of the original materials provided above.
13. What are the deed tax benefits for buying and selling real estate?
A: From June 5438+065438+1 October1to September 30, 2065, an individual purchased an ordinary house of 90 square meters or less for the first time, and the deed tax was temporarily levied at 1%. The first purchase certificate is issued by the competent department of housing construction of the county (district) where the house is located. (Caishui [2008] 137No.)
According to the provisions of Caishui [2010] No.94, if an individual buys an ordinary house from the date of 20101,and the house belongs to the only house of a family (including the purchaser, spouse and minor children, the same below), the individual will buy an ordinary house of 90 square meters or less. The deed tax is levied at half of 90- 144 square meters, and the tax rate is 1.5%.
Fourteen, how to identify the only ordinary housing for families enjoying tax incentives?
Answer: After 20 10, 10 and 1, if the deed tax is declared and paid according to the deed tax policy of the only ordinary house in the family, the taxpayer shall apply to the deed tax collection department for inquiry, fill in the Application Form for Inquiry of the Only House for Families with Tax Preferences, and submit it to the housing management department for inquiry together with the attached materials, and the housing management department shall issue a written inquiry result.
Mainly submit the following information:
1, household registration book and ID card (including military officer's card and passport) and other family members and relationship certificates (keep the original copy);
2. Marriage certificate, including marriage certificate (keep the original copy); Divorce certificate (with a copy of the original) and proof that there is no marriage registration record after divorce (with the original); Unmarried persons who have reached the legal age for marriage shall provide the certificate of no marriage registration record issued by the civil affairs department where the household registration is located (the original is for future reference). The widowed spouse shall provide the spouse's death certificate issued by the public security department (keep the original copy). The issuing date should be after the signing date of the purchase contract or the audit date of the second-hand house purchase.
3, the only housing refers to the only housing in the province. Non-local residents (counties, districts) should also provide proof of no family housing issued by the housing management department where the household registration is located (the original is for future reference). Family members include themselves, their spouses and 18 minor children.
4, the only ordinary family housing enjoy preferential deed tax policy declaration form, after being accepted by the tax authorities, to the property registration center of the Municipal Real Estate Bureau to query the taxpayer's family housing registration records; Family members include themselves, their spouses and 18 minor children.
Do not meet the above conditions, levy a 3% deed tax.
Households with household registration in this city who have no housing buy two sets of ordinary housing at the same time, and taxpayers declare 1 set of ordinary housing as the only housing for families to declare and pay deed tax: Households with household registration in this city who have no housing have bought two sets of ordinary housing successively, and the first ordinary housing they bought is the only housing for families to declare and pay deed tax.
Fifteen, the purchase of affordable housing is to pay deed tax?
Answer: The purchase of affordable housing should be subject to the deed tax.
When handling the deed tax, you should also carry the Qualification Examination Form for Xi Urban Residents to Purchase Affordable Housing, and obtain the opinions signed by the competent department of affordable housing and the information on the area where taxpayers are allowed to purchase affordable housing.
At the same time, we should also bring the Certificate of Purchase of Affordable Housing for Urban Residents in Xi City, review the certificate of purchase, and obtain information such as the actual area of affordable housing purchased by taxpayers.
Transaction price of affordable housing = approved purchase area× contract unit price (measured area-approved purchase area )× contract unit price×115%.
Sixteen, demolition and resettlement to buy houses whether to levy deed tax?
A: In the first case, the physical demolition and resettlement is handled according to the house exchange, that is, the tax basis is approved according to the difference between the value of the newly resettled house and the original house, and the tax rate is 3%.
In the second case, the compensation for demolition and resettlement is used to buy a house, and the tax basis is the same as the deed tax for the sale of commercial housing or the deed tax for the sale of second-hand housing. The determination of the applicable tax rate is the same as the relevant provisions on the sale of commercial housing.
If the demolition compensation agreement is signed before March 2, 2005, Kloc-0, it shall be exempted from deed tax according to the provisions of Caishui [2005] No.45 document; If the demolition compensation agreement is signed after March 22, 2005, the part of the transaction price equivalent to the demolition compensation shall be exempted from deed tax, and the part exceeding the demolition compensation shall be subject to deed tax.
The preferential deed tax policy for urban housing demolition applies to the owner or owner of the demolished house and the tenant of the demolished public housing who receives the compensation for demolition.
According to the provisions of Caishui [2012] No.82, if residents choose monetary compensation to re-purchase their houses because of the expropriation of their personal houses, and the transaction price of the houses does not exceed the monetary compensation, the deed tax shall be exempted for the newly purchased houses; If the transaction price exceeds the monetary compensation, the deed tax will be levied on the difference. Residents who choose property rights exchange due to the expropriation of individual houses do not pay the price difference of property rights exchange, and the newly exchanged houses are exempted from deed tax; If the house property right exchange price difference is paid, deed tax shall be levied according to the price difference.
17. Is it necessary to pay deed tax for the gift of the house?
Answer: House donation refers to the behavior that the owner of the house transfers the ownership of the house to the donee free of charge, including the bequest and donation of the house.
The applicable tax rate for deed tax of house ownership gift is 3%.
Taxpayers must submit the following information when filing tax returns for housing gifts:
(1) house donation contract (agreement, award-winning documents);
(2) notarized certificate of house donation;
(3) Provide identification for both parties: individuals provide ID cards, military officers' cards, passports, etc. (Keep one copy of the original). The unit provides business license of enterprise legal person, organization code certificate, institution legal person certificate, social organization certificate, etc. ;
(4) the original house ownership certificate;
(5) Real estate appraisal report;
(6) If an agent is entrusted, the power of attorney and the identity certificate of the agent shall be provided; Keep a copy of the original materials provided above.
18. Is it necessary to pay deed tax for the inheritance of house property rights?
Answer: The legal heirs (including spouses, children, parents, brothers and sisters, grandparents and grandparents) who inherit the ownership of land and houses stipulated in the Inheritance Law of People's Republic of China (PRC) are not subject to deed tax.
According to the provisions of the Inheritance Law of People's Republic of China (PRC), an illegal heir inherits the ownership of the land and house of the deceased before his death according to his will, which is a gift and should be subject to deed tax.
19. Is it necessary to pay deed tax for changing rooms?
Answer: Housing exchange refers to the exchange of housing property rights between housing owners. The deed tax rate is 3%. If the houses are exchanged at equal value, neither party will pay the deed tax. Non-equivalent exchange, the party paying economic benefits pays deed tax according to the house price difference as the tax basis.
Twenty, how is it stipulated to undertake the deed tax collection of real estate by way of court judgment?
Answer: Accepting real estate by court judgment means accepting the ownership of houses according to court judgment, arbitration and other legal documents. Taxpayers shall, within 10 days from the effective date of court judgments, rulings, enforcement (assistance) notices and other judicial documents related to the transfer of house ownership, go to the deed tax collection organ where the house is located to file tax returns, and pay taxes within the time limit approved by the deed tax collection organ.
Determination of tax basis: generally, the tax basis is verified according to the transaction price determined by judicial documents such as court judgments, rulings and (assistance) enforcement notices. If the transaction price is not specified in the judicial documents, it shall be approved by referring to the commercial housing and second-hand housing in taxable value.
Determination of applicable tax rate: if the transfer method is confirmed by judicial documents as the sale of houses, it shall be determined by referring to the sale of commercial houses and second-hand houses; If it is confirmed that the ownership of the house is transferred by means of debt repayment, exchange or gift, it will be determined according to 3%.
2 1. according to the "provisional regulations on deed tax in People's Republic of China (PRC)", what are the scope of reduction and exemption of deed tax?
Answer: (1) 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; (2) urban workers who purchase public housing for the first time according to regulations shall be exempted; (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) other deed tax relief projects stipulated by the Ministry of Finance.
Twenty-two, whether to pay deed tax for the change of housing land ownership between husband and wife?
Answer: Caishui [2011] No.82 stipulates that during the marriage relationship, the ownership of the house and land was originally owned by one spouse, and it was changed to be owned by both spouses, and the deed tax was exempted.
According to the provisions of Caishui [2014] No.4 document, since 20 13 12 3 1 during the marriage relationship, the ownership of houses and land was originally owned by one of the spouses, but changed to be owned by both spouses or the other, or the ownership of houses and land was originally owned by both spouses.
To change the name of husband and wife and apply for tax reduction or exemption, you need to submit the identity certificates of both husband and wife. If you entrust others to act as agents, you need to provide the power of attorney and the identity certificate of the agent, marriage certificate, house ownership certificate or land use certificate, real estate transfer contract, agreement or court judgment, ruling and other documents to obtain real estate ownership.
Twenty-three, whether to levy deed tax on the change of housing ownership after divorce?
A: According to the provisions of China's Marriage Law, husband and wife * * * own a house, which belongs to * * * own property. Because of the division of husband and wife's property, the original property right of the house belongs to one party, which is the change of the right of the house, not the transfer of the property right of the house taxed by the current deed tax policy. Therefore, after the divorce, the deed tax is not levied on the original property owner.
Twenty-four, how to handle the deed tax relief procedures?
A: Deed tax payers should report the reduction or exemption to the collection or management authorities within 10 days after the ownership transfer contract of land and houses comes into effect. If the tax amount is more than 6,543,800,000 yuan, report to the Provincial Local Taxation Bureau; If the tax amount is between 6,543,800 yuan and 6,543,800 yuan, it shall be reported to the Municipal Local Taxation Bureau; If the tax amount is less than RMB 6,543,800+0,000, it shall be declared to the local taxation bureau of the suburb or county where the real estate is located or the development zone (sub-bureau). Among them, within the scope of the six districts of the city (excluding the development zone), if the unified tax amount is below 6,543,800 yuan, an application for reduction or exemption shall be filed with the Municipal Local Taxation Bureau and the Bureau of Large Enterprises. Details are as follows:
1. Taxpayers enjoy deed tax relief. If the tax payable (real estate or land value) is above100000 yuan (inclusive), the Shaanxi Provincial Local Taxation Bureau (Property and Behavior Tax Office) will handle the deed tax reduction and filing.
Tel: 87636383 Address: Guangmenli Street West
2. If the tax payable (real estate or land value) is more than 6,543.8+0,000 yuan (inclusive) but less than 6,543.8+0,000 yuan, the Xi Local Taxation Bureau (real estate and behavior tax office) will handle the deed tax reduction and exemption for the record;
Tel: 87663554 Finance and Taxation Office, No.83 Xiaozhai West Road, Municipal Local Taxation Bureau (east of Oriental Hotel)
3. If the real estate and land are located in the sixth district of the city and the tax amount (the value of real estate or land) is less than 6,543,800 yuan, the Legal and Political Promotion Department of the Tax Administration Bureau of Large Enterprises of Xi Local Taxation Bureau will accept the examination and record.
Tel: 8723030 1 Address: Local Taxation Bureau, No.22 Juyuan.
4. If the real estate and land in the six districts of the city and the tax amount is below 1 10,000 yuan, the tax administration department of the local taxation bureau of each district (development zone) will accept the examination and filing.
25. Where is the deed tax paid in this Municipality?
A: From April 1 2003, the local tax department is responsible for the collection and management of deed tax in the whole city. At present, the real estate and land are located in Xincheng District, beilin district, Lianhu District, Yanta District, Baqiao District and six districts in weiyang district City, and the deed tax will be collected by Xi 'an Anda Enterprise Bureau. The four collection points of real estate deed tax in the six districts of the city are located in the four real estate transaction halls of the Municipal Housing Authority, and the specific address is:
1, hall on the second floor of Xi 'an Real Estate Trading Center (No.West Street 1 16) 876 1 1267.
2.Xi Real Estate Registration Management Center (No.93 Xiangmiyuan) 873 15390
3.Xi 'an chengnan real estate market (including the first floor of Yihe Building, No.255 Guanglu) 85330436
4.Xi Northeast corner of the intersection of Anfengcheng Sixth Road and Wenjing Road (second floor of Chengbei Real Estate Transaction Hall)
8924 1527
5. Land deed tax collection point: Government Affairs Service Center of the Municipal Government (No.95, Fengcheng Eighth Road)
86785 173
In addition, the real estate and land are located in the development zone, and the deed tax is collected by the local taxation bureau of the development zone.
Room 8 1 9, Floor 8, Chengmen Block A, Jinye Road, Xi High-tech Industrial Development Zone 1 Tel: 029-89 194423
2. No.9, the middle section of Wenjing Road, Xi Economic Development Zone. Tel: 029-8268973
3. Qujiang Sub-branch Xi 'an Yannan Fifth Road 1 (second floor of Culture Building)
Tel: 029-854 1 1094
4. Floor 1, Chanba Business Center, Chanba Avenue 1, Chanba Ecological Zone, Xi City.
Tel: 029-83592505
5.No. B26, Tiantai Road, Xi 'an, Fengwei Branch, Tel: 029-89 100 192.
6. No.6 Gangkou Avenue, Xi 'an International Port Area Branch, Tel: 029-83332340
7. Aerospace Industry Base Sub-base: Building B 1 Huihang Plaza, Hangtuo Road, National Civil Aerospace Industry Base Tel: 029-8157617618517665438.
26. Can I refund the deed tax after paying the deed tax and then checking out?
Answer: For the units and individuals who have paid the deed tax, whether to refund the tax depends on whether they have registered the change of the ownership of the house. If they return a house after handling the change registration of house ownership, the deed tax paid will not be refunded.
General tax rebates mainly include the following types:
(A) to speed up the tax rebate.
The tax refund for delivery of faster houses refers to the fact that both parties to the transaction have signed a house sales contract, but the transaction has not been completed for various reasons, and the contract has been cancelled (ownership registration has not been handled). If the buyer has paid the deed tax according to the regulations, in order to pay the house faster, the paid deed tax should be refunded after checking out. Taxpayers need to submit the following information:
1. application for tax refund (sealed by the development company) (original for review);
2. Two or four copies of deed tax payment certificate (original);
3. Commercial housing sales contract stamped with "Special Seal for Registration and Cancellation of Commercial Housing Contract" by the Municipal Housing Authority (original for review);
4, housing ownership registration information query certificate (original);
5. Written agreement between the check-out person and the development company on check-out (original for review)
6. The development company's check-out payment transfer voucher and the check-out payment receipt received by the taxpayer (copy for future reference);
7. Individual tax refund, provide ID card (original copy), unit tax refund, and provide unit business license (original copy). If the tax refund is entrusted to others, the power of attorney and the agent's ID card (with a copy of the original) shall be provided;
8. Taxpayer's account name, account number and bank name;
9. Other materials required by the tax authorities. .
(2) regional difference tax refund
Tax refund for area difference means that taxpayers pay the deed tax according to the price of the commercial housing sales contract, and then need to refund the deed tax for the difference due to the decrease of the final real estate area. Taxpayers need to submit the following information:
1. application for tax refund (sealed by the development company) (original for review);
2. Second copy of deed tax payment certificate (original copy);
3, commercial housing sales contract and real estate license (original copy);
4, housing survey report or building household survey plan (copy);
5. Uniform invoice for real estate sales or receipt of purchase price, red-ink invoice for refund of area difference (keep the original copy);
6. Provide the ID card (original copy) of individual tax refund, the business license of unit tax refund (original copy), the power of attorney and ID card (original copy) of entrusting others to tax refund;
7. Taxpayer's account name, account number and bank name;
8. Other materials required by the tax authorities.
(3) Tax refund due to court decision.
The tax refund caused by the court decision refers to the fact that the real estate transaction contract and the transfer of housing and land ownership are invalid after legal procedures, and the deed tax paid needs to be refunded. Taxpayers need to submit the following information:
1, tax refund application;
2. Two or four copies of deed tax payment certificate (original);
3. Real estate license and land use right certificate (original copy);
4, the court verdict or ruling (copy of the original trial);
5. Individual tax refund, provide ID card (original copy), unit tax refund, and provide unit business license (original copy); If the tax refund is entrusted to others, the power of attorney and the agent's ID card (with a copy of the original) shall be provided;
6. Taxpayer's account name, account number and bank name;
7. Other materials required by the tax authorities.
(4) Tax refund caused by repeated payment.
The tax refund caused by repeated payment refers to the need to refund the overpaid deed tax if the same household and the same property pay the deed tax twice in the house sale and transfer. Taxpayers need to submit the following information:
1, tax refund application;
2. The deed tax payment certificate for which the deed tax has been paid is in duplicate or in quadruplicate (original for future reference), and another deed tax payment certificate is in duplicate (original for future reference);
3, commercial housing sales contract and real estate license (original copy);
4. Provide the ID card (original copy) of individual tax refund, the business license of unit tax refund (original copy), the power of attorney and ID card (original copy) of entrusting others to represent tax refund;
5. Taxpayer's account name, account number and bank name;
6. Other materials required by the tax authorities.
Twenty-seven, how to stipulate the deed tax refund process?
Answer: 1. Taxpayers shall provide relevant information as required and fill in the application form for deed tax refund;
2. The tax authorities accept and review the tax refund information;
3, audited in line with the conditions of tax refund, tax refund settlement; Do not meet the conditions, the tax authorities should make a clear answer and explanation.
28. What should I do if the deed tax payment certificate is lost and needs to be reissued?
A: From April 1 2065438, the function of deed tax collection and management was transferred from the financial department to the local tax department. For many taxpayers who have lost their tax stamps or need to inquire about or reissue the deed tax stamps for other reasons, according to the fourth paragraph of Article 3 of the Notice of the General Office of Xi People's Government on Printing and Distributing the Implementation Plan of Xi Farmland Occupation Tax and Deed Tax Collection and Management Function Transfer, the municipal two-tax collection and management archives shall be managed according to the principle of "whoever handles it is responsible", and the archives before the transfer of the two-tax collection and management business shall be managed by the financial department; After the transfer of the two tax collection and management business, the archives shall be managed by the local tax department. The Municipal Local Taxation Bureau is responsible for inquiring and completing the tax records after 20 13 and 1. The specific method is: after the taxpayer loses the deed tax ticket, he applies for a replacement, and the accounting department (ticket management department) of the big enterprise bureau issues a copy of the third copy (bookkeeping copy), which is stamped as the original.
For 1, the deed tax paid by the financial department before April, 2065438, the procedures for the replacement of the deed tax payment certificate are as follows: after the taxpayer loses the deed tax bill, he first applies to the Municipal Local Taxation Bureau for replacement, and then applies to the Municipal Finance Bureau for investigation after the review and summary by the Municipal Local Taxation Bureau. After verification by the Municipal Finance Bureau, he will issue a copy of the third copy (bookkeeping copy) and seal it, and then return it to the big enterprise bureau, which will eventually issue it to taxpayers.