The preferential policies for deed tax in 2022 are as follows: 1, and the deed tax to be paid for the purchased property is over 144 square meters: 3% of the house price; 2. The deed tax to be paid if the purchased property does not exceed 144 square meters is1.5% of the house price; 3. In the case of the first suite, the deed tax to be paid if the purchased property does not exceed 90 square meters is 1% of the house price. The new deed tax policy is based on the Notice of the Ministry of Finance, the State Taxation Administration of The People's Republic of China and the Ministry of Housing and Urban-Rural Development on Adjusting the Preferential Policies for Deed Tax Business in Real Estate Transactions, which clearly stipulates the latest deed tax policy for real estate. Deed tax is a kind of property tax that is levied on the real estate whose ownership has changed. The deed tax adopts the proportional tax rate. When the tax basis is determined, the calculation of the tax payable is relatively simple.

First, how to pay the housing 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 build new houses for production and operation by themselves, and pay property tax from the next 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 tax bureau tax refund process:

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

2, the window to show the tax revenue return, and stamped with the return chapter;

3. The taxpayer shall go to the real estate deed tax branch of the Municipal Local Taxation Bureau to check the payment form, and the payment form shall be submitted to the People's Bank, and the official seal shall be affixed to 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: Law of the People's Republic of China on the Administration of Tax Collection

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

Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law.

Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of 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, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization. 　

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

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