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.
3. For residents who re-purchase their houses due to demolition, the part of the transaction price equivalent to the compensation for demolition shall be exempted from deed tax. Urban workers in accordance with the provisions of a one-time purchase of public housing, exempt from deed tax.
4. If the husband and wife * * * own the house and the house is owned by * * *, the deed tax will not be levied on the original property owner after the divorce.
Deed tax relief: the legal heir inherits the property normally; Relevant policies stipulate that the legal heirs (including spouses, children, parents, brothers and sisters, grandparents and grandparents) inherit the ownership of land and houses, and no deed tax is levied; The policy of changing the name of the house between husband and wife stipulates that during the marriage relationship, if the ownership of the house and land between husband and wife is "increased", "decreased", "renamed" or the share of * * * changes, they will all enjoy the deed tax exemption. That is, in the marriage relationship, there is no need to pay deed tax for changing the owner of the property between husband and wife. Part of the deed tax is levied when urban relocated households buy houses again: for relocated households, the state stipulates that if relocated households buy houses again due to demolition, the deed tax will be exempted for the part whose transaction price is equivalent to the compensation for demolition, and the deed tax will be levied for the part whose transaction price exceeds the compensation for demolition; If it is necessary to re-purchase houses due to natural factors such as disasters, it may be reduced or exempted as appropriate.
First, the purchase tax rebate policy:
1, you can enjoy the tax refund policy if you meet the three policies of deed tax refund. According to the relevant regulations, if an individual purchases a house with a single building area of less than 144 square meters or an interior building area of less than 120 square meters, and the house belongs to a family with few houses, the deed tax will be reduced by1.5%;
2. The deed tax shall be reduced by 1% for the purchase of a single house with a construction area of less than 90 square meters and the house belongs to a family with few houses. Individuals who purchase houses that do not meet the above requirements do not enjoy the above preferential policies, and the deed tax is levied at the statutory tax rate. The statutory tax rate is 3%, etc.
Second, how to apply for mortgage tax rebate?
1. If the house purchase contract is signed and the house price is paid in installments, the real estate agent is required to issue invoices of the corresponding amount in installments to determine the purchase date;
2. With the purchase contract and down payment invoice, please ask the financial department of the unit to issue a personal income tax payment letter, and properly keep the original and copy, and register after obtaining the property right certificate. If the property right certificate is mortgaged in the bank, please go to the bank to issue relevant certificates, and provide a copy of the property right certificate with the red official seal on the date page and the occupation page;
3. It must be registered six months after the date of issuance of the property right certificate, and it will be deemed as automatic waiver if it is overdue;
4. The deduction is calculated according to the house payment that meets the tax refund conditions.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax
Article 3 Property tax 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.