Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the production price for the contract made by the parties when the property right of real estate (land and house) changes. Deed tax has the same nature and function as other taxes, but also has its own characteristics: its purpose is to protect the legitimate rights and interests of real estate owners; Taxpayer is the inheritor of property right; Adopt proportional tax rate.
On September 2002 1 year1day, the Deed Tax Law of the People's Republic of China came into effect. After the implementation of the tax law, most parts of the country adopt tax rate translation, which reflects the legislative idea that the level of deed tax burden remains unchanged as a whole.
Tax column:
According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Deed Tax, the tax basis of deed tax is as follows: (2) The land use right gift and house gift shall be verified by the tax collection organ with reference to the market price of land use right sale and house sale.
Therefore, the recipient of the gift property needs to pay the deed tax in full. In addition, the second paragraph of Article 1 in the Notice of State Taxation Administration of The People's Republic of China on Strengthening the Tax Administration of Personal Donation of Real Estate for Free in Real Estate Transactions clearly stipulates that the deed tax should be levied in full on the donee for the behavior of personal donation of real estate for free, and the deed tax for the gift of real estate is levied in full, that is, the recipient should pay it at the rate of 3%.