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

For example, I spent 2 180000 to buy the only house for my family.

When the housing area is 90 square meters, the deed tax to be paid is 2180000/(1+9%) *1%= 20000.

When the housing area is 9 1 square, the deed tax to be paid is 2180000/(1+9%) *1.5% = 30000.

Under normal circumstances, if the purchase area is about 90 square meters, it is still recommended to buy a house less than 90 square meters. After all, less than one square meter, in addition to less house payment, deed tax will also save a lot.

Second, individuals purchase improved housing

The deed tax will be levied at the reduced rate of 1% for individuals who purchase the second improved family housing 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.

When the housing area is 90 square meters, the deed tax to be paid is = 4360000/(1+9%) *1%= 40000.

When the housing area is 9 1 square, the deed tax to be paid = 4360000/(1+9%) * 2% = 80000.

Third, individuals buy the third suite.

If the new house or second-hand house is the third suite or more: regardless of the size of the house, the deed tax rate of the house is 3%, and there is no reduction or exemption.

The purchase of non-ordinary houses, two or more houses, and commercial investment properties (shops, office buildings, business apartments, etc.) are all taxed at the rate of 4%.

Ordinary housing with reduced deed tax shall meet the following three conditions at the same time:

1, the floor area ratio of residential buildings is above 1.0;

2. The single building area is less than 144 square meters or the interior area is less than 120 square meters;

3. If the actual transaction price is less than 1.2 times the average transaction price of commercial housing on the same level of land, the deed tax collection standard is below 90 square meters, between 90- 144 square meters, and above 144 square meters. Two suites and three suites do not enjoy the preferential deed tax policy.

Generally, it is twice the deed tax of the first set of housing, that is, 3-4%. Note: the only house in a family is not necessarily the first suite. For example, if you buy a house and sell it, you will be considered as a second suite. But there is only one house in the name, so you can apply for the only house in the family. The deed tax rate is adjusted by 3% ~ 5%. The implementation of the range tax rate takes into account the unbalanced economic development in China and the actual situation of great economic differences among different regions.

This is only a unified standard, and all localities can make corresponding adjustments according to local actual conditions when actually implementing it. Specific operational measures shall be formulated by the competent departments of finance, taxation and real estate of all provinces, autonomous regions and municipalities directly under the Central Government.

Rescuing the market, multi-deed tax, full subsidy

There are many ways to save the market this year, and deed tax subsidy is also one of them. In some places, deed tax is even fully subsidized. According to the relevant regulations on deed tax collection, ordinary housing, non-ordinary housing, one suite, two suites and three suites are subject to different tax rates, but this year's deed tax subsidy policy of Shenyang Housing Fair covers all tax rates and is fully subsidized.

If the property buyers buy a set of newly-built commercial housing of 120 square meters of exhibitors during the housing fair, the total house price is1500,000 yuan, which belongs to the second house of the family. If the 2% tax rate is implemented, the deed tax is 30,000 yuan. According to the deed tax subsidy policy, the subsidy that the property buyers can receive is 30,000 yuan.

If the property buyers live with their parents and buy a newly-built commercial house of 160 square meters from the exhibitors during the housing fair, the total house price is 2.9 million yuan, which belongs to the third non-ordinary house of the family. If the tax rate of 4% is implemented, the deed tax is required to pay1/0.6 million yuan. According to the deed tax subsidy policy, the subsidy that the property buyers can receive is/kloc-0.

Legal basis:

Provisional Regulations of the People's Republic of China on Deed Tax

Article 4

The tax basis of deed tax is as follows:

(a) the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are the transaction prices;

(two) the land use right gift, housing gift, approved by the tax authorities with reference to the sale of land use rights, housing sales market price;

(three) the exchange of land use rights and houses is the difference between the exchanged land use rights and the prices of houses.

If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or the difference between the land use right and the house price exchanged is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification.