1.90 m2 or less, the buyer shall pay1%for the first time;

2. For the first time to purchase a house of more than 90 square meters (including 90 square meters) 144 square meters, the buyer shall pay 1.5% of the house price;

3. Pay 3% in the following cases:

(1) 144 square meters or more;

(2) It is not the first time for the buyer to buy a house;

(3) garage;

(4) Non-ordinary houses (commercial houses);

(2) The charging standard of real estate deed tax is mainly divided into several situations:

1. Individuals buy the only family house.

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 over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.

2. Individuals purchase improved housing.

For individuals who purchase a second set of improved family housing 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 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.

3. Individuals purchase the third suite.

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

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

(three) ordinary housing tax relief should meet the following three conditions:

1, and the plot 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. The actual transaction price is less than 65438+ 0.2 times the average transaction price of commercial housing on the same level of land, and the deed tax collection standard is less than 90 square meters, 90.

144 square meters is a standard, and 144 square meters or more is a standard. The second and third suites do not enjoy the preferential deed tax policy.

(d) Generally, the deed tax for the first home is twice, 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, it will be a second suite. But there is only one house in the name, and 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 fact that China's economic development is unbalanced and the economic differences between regions are quite large.

When is the property tax paid?

1. For self-built houses, the property tax shall be paid from the month after completion. The concept of "completion" here should be understood as "fixed assets" or actually put into use through the subject of "construction in progress".

2, commissioned by the construction enterprises to build houses, from the next month after the acceptance formalities to pay property tax; If it has been used before the acceptance formalities, the property tax will be paid from the next month of use. The so-called "acceptance procedures" should be the procedures issued by the housing quality supervision department, which is often called "quality inspection station".

3. If the construction enterprise returns or hands over the temporary house to the infrastructure unit after the completion of the infrastructure project, it shall pay the property tax from the month after the infrastructure unit receives it.

4. If the original property is idle after the enterprise stops production, the tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government shall determine the tax exemption. After the enterprise is revoked, if the original property is idle, the property tax may not be levied temporarily. After cancellation, if these properties are transferred to other collection units for use, property tax will be levied from the next month of use.

5. If a house built by a construction enterprise or a house built by a real estate development enterprise is rented before the acceptance formalities or before the sale, the obligation to pay the property tax will occur from the date when the lease contract is signed to pay the rent or the rent is actually obtained; If it is lent, the user will pay the property tax on its behalf from the next month. Property tax shall be levied on commercial houses occupied by real estate development enterprises from the month following the use of the houses.

Legal basis:

Interim Regulations of People's Republic of China (PRC) Municipality 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 all transaction prices;

(two) the gift of land use rights and the gift of houses shall be approved by the tax authorities with reference to the market price of the sale of land use rights and houses;

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

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