I deed tax rate

1, the deed tax shall be levied at a reduced rate of 1% for individuals who purchase the only family house (the scope of family members includes the purchaser, spouse and minor children, the same below) with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.

2. Deed tax will be levied at a reduced rate of 1% for individuals who purchase a second family improved house with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. The second set of improved housing for families refers to the second set of housing purchased by families who already own a set of housing.

Second, how should the deed tax of real estate be calculated? How much money was saved?

For example:

From the direct impact, the real estate policy continues to be loose, which is conducive to destocking in non-first-tier cities. From the direct impact of the policy, the deed tax mainly affects the improvement of demand. In the past policy, most cities reduced or exempted the first suite to varying degrees, and charged 3% for 140 or 144 square meters or more, and all the second suites were installed.

In this case, for example, if Xiaoming wants to buy an improved house, if it is less than 90 square meters and the total price is 2 million, he needs to pay 60,000 deed tax in the past, but now he only needs to pay 20,000 after the new policy.

If the area is more than 90 square meters, you need to pay 60 thousand in the past, and only 40 thousand after the New Deal.

Third, the first suite deed tax calculation method

(1) The formula for calculating the tax payable is

Taxable amount of new house = tax basis multiplied by tax rate

Taxable amount of second-hand housing = second-hand housing tax rate multiplied by real estate appraisal price

(2) Standards of measurement

Generally speaking, there are the following classifications: those below 90 square meters are a collection standard, those between 90- 144 square meters are a standard, and those above 144 square meters are a standard. If it is a second suite or a third suite, it will not enjoy preferential policies, and the deed tax rate of the first suite generally changes within the adjustment range of 3% ~ 5%. According to the actual situation, all localities will collect it specifically.

Four, the second suite deed tax, the average price of various types of housing is lower than the market guidance price of the Housing Authority in each district:

(1) Deed tax of the buyer's first house with an area less than 90 square meters: 1% of the appraised price;

(2) The first deed tax of the buyer whose area is more than 90 but less than 144 square meters is 1.5% of the appraised price;

(3) It is higher than the market guidance price in this area, the area is greater than or equal to 144 square meters, and the buyer is not the deed tax of the first two houses or the deed tax of more than two houses: 3% of the appraised price.

legal ground

Deed Tax Law of the People's Republic of China

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 money to be delivered and the price corresponding to the physical objects and other economic benefits;

(two) land use rights swap, housing swap, the difference between the exchanged land use rights and housing prices;

(3) The land use right gift, house gift and other transfer of land and house ownership without price are the prices 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 and the swap price declared by the taxpayer is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of the People's Republic of China on Tax Collection and Administration.