Real estate business tax is a kind of tax, which is levied in housing transactions. According to China's tax law, real estate business tax is levied according to a certain proportion of the transaction amount. Usually, the tax rate of business tax is between 3% and 5%, and the specific tax rate and calculation method vary from region to region. For buyers in real estate transactions, real estate business tax is a fee that needs to be paid to the state. The specific time and payment method vary from region to region. Under normal circumstances, after paying the house payment, you need to pay the house payment through the bank or the tax bureau. The collection standard and tax rate of real estate business tax are formulated according to the provisions of China's tax law, combined with the local housing transaction market and the level of economic development. Therefore, the real estate business tax paid for buying and selling houses in different regions and at different times will be different.
Under what circumstances can the property business tax be exempted? According to the provisions of China's tax law, real estate business tax can be exempted under the following circumstances: 1. When inheriting and donating real estate; 2. When investing in real estate transactions; 3. When a family with only one set of housing (including spouse) buys individual housing. However, the specific scope and conditions of application need to be checked in combination with local laws and regulations.
Real estate business tax is a kind of tax paid to the state according to the transaction amount in the transaction of house sale, gift and inheritance. The specific tax rate and calculation method vary from region to region. In real estate transactions, corresponding taxes and fees should be paid according to law. Applicants are advised to carefully understand the relevant laws and regulations before handling.
Legal basis:
Article 3 of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC) shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.