If the construction area is less than 90 square meters, the first time you buy a house in the same area, the rural hukou is exempt from deed tax; The construction area is between 90-140m2, and the deed tax 1.5% is the first time to buy a house, regardless of urban or rural hukou; Construction area less than 90 square meters, first-time purchase, urban hukou, deed tax1%; The deed tax on donated property is collected in full, that is, the donee pays it according to the proportion of 3%.

According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), the tax basis of deed tax (II): 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.

Deed tax is a tax levied on units and individuals who have obtained land use rights and housing ownership when the ownership of land and housing is transferred. Therefore, the deed tax should be paid by the party who has obtained the land use right and the ownership of the house, and the tax rate and other policies are the same for commercial housing and second-hand housing.

Extended data:

Scope of collection and taxpayers. Deed tax is mainly levied on houses purchased, accepted, donated or exchanged by individuals and private units.

1On April 23, 1997, China promulgated the new Provisional Regulations on Deed Tax, which stipulated that the deed tax rate was 3% ~ 5%. The tax rate applicable to the specific deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range according to the actual situation in the region. The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued a notice, starting from 1 August/September 19991day, if individuals purchase ordinary houses for their own use, the deed tax will be temporarily reduced by half.

The tax basis of deed tax is the price of real estate. Due to the different transfer methods of land and house ownership and different pricing methods, the specific tax basis depends on different situations.

Baidu encyclopedia-deed tax

Baidu encyclopedia-deed tax on house purchase

Yichang Municipal People's Government-House Purchase Deed Tax