Deed tax:

The deed tax shall be levied at the rate of 1% for ordinary houses of 90㎡ and below, and the house belongs to the only house of the family;

The deed tax shall be levied at the rate of10.5% for ordinary houses of 90 ~144m2;

For houses exceeding144m2, deed tax shall be levied at the rate of 3%.

The general deed tax is collected by the developer and paid together with the down payment.

Collection period

Property tax collection period can be combined with the housing situation to consult the local housing management department or tax department. According to Article 7 of the Provisional Regulations of the People's Republic of China on Property Tax, the property tax shall be levied annually and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Therefore, the tax collection time in different cities is not consistent.

Extended data:

Collection target:

Property tax is levied on real estate. The so-called real estate refers to a place where people can produce, study, work, entertain, live or store materials with a roof and enclosure structure that can shelter from the wind and rain. However, buildings independent of houses, such as fences, greenhouses, water towers, chimneys and outdoor swimming pools, do not belong to real estate. But the indoor swimming pool belongs to real estate.

Because the commercial housing developed by real estate development enterprises is a product for real estate development enterprises before it is sold, the property tax is not levied on the commercial housing built by real estate development enterprises before it is sold; However, property tax should be levied on the commercial houses that have been used or leased or lent by real estate development enterprises before they are sold.

Units and individuals with the obligation to pay property tax. Property tax is paid by the property owner. Property rights owned by the whole people shall be paid by the business management unit. If the property right is issued, it shall be paid by the mortgagee.

If the property owner or mortgagee is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, the property custodian or user shall pay it. Therefore, the above-mentioned property owners, business management units, mortgagees, property custodians or users are collectively referred to as taxpayers of property tax.

Baidu encyclopedia-property tax