Article 1 of the Notice on Adjusting Some Tax Policies in the Real Estate Market (Caishuizi [1999] No.210) issued by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China stipulates that if individuals purchase ordinary houses for their own use, the deed tax will be temporarily halved;
The Reply of Sichuan Local Taxation Bureau on Several Specific Issues Concerning the Administration of Deed Tax Collection (SZH [2002] No.83) stipulates that there is only one set of preferential deed tax collection for individuals who purchase ordinary houses for their own use.
According to the relevant provisions of the above three policies, a common statement was formed when tax officials publicized the deed tax policy: when a house is traded, the purchaser should pay the deed tax at a rate of 3%, and ordinary houses purchased for their own use for the first time can enjoy the preferential policy of halving the deed tax.
So, what kind of house can meet the standard of ordinary house?
Notice of the General Office of the People's Government of Sichuan Province [2005] No.22, Article 3 (3) clearly stipulates the ordinary housing standards that enjoy preferential policies in our province, and the standards should meet three conditions at the same time;
The Notice of Chengdu Local Taxation Bureau on Forwarding Sichuan Local Taxation Bureau to Implement Deed Tax Policy on Stabilizing House Prices (Chengdi Shui Han [2005] No.254) and the Notice of Chengdu Real Estate Administration Bureau on Formulating Specific Standards for Chengdu Ordinary Housing to Enjoy Preferential Policies (Fang Chengfa [2005] No.58) clearly stipulate that since June 1 2005, the three conditions of ordinary housing have been met.
1, and the plot ratio of residential buildings is above 1.0 (including1.0);
2. The single building area is below 144 square meters (including 144 square meters);
3. The actual transaction price is 1.4 times lower than the published average transaction price of houses in the same plot.
The implementation time of this standard is based on the contract filing time, which may be inconsistent with the signing time of the house purchase contract. In the same community, the unit price and area are the same, but different contract filing time may also lead to different tax rates.
With the approval of the district government, the new average housing transaction price in our district will be implemented from 20 11September1day. The implementation time of this standard is subject to the filing time of the house purchase contract, that is, if the filing time of the purchased house contract is after 2011September1September, the new standard will be implemented; If the contract is filed before 20 11September1,the old standard shall prevail.
Judging from your reflection, you don't know the unit price and filing time of the house purchase, and you don't know the location of the house purchase. You can judge the applicable tax rate by yourself according to the situation of each township in Xindu.
In addition, the regional economy of Xindu is not as good as that of Shuangliu and Wenjiang, and the house price is much lower. Therefore, the average transaction price of houses is also low, which is in line with the local actual situation in Xindu.
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