Deed tax is a kind of property tax levied on real estate whose ownership has changed.
Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.
Information required for deed tax payment:
First of all, you need to fill in the Family Housing Integrity Guarantee in the housing management department, issue the first suite certificate, and bring the Family Housing Integrity Guarantee and the first suite certificate, the purchase contract, the purchase price, and the purchaser's ID card (original and photocopy) to the deed tax window.
If you buy a non-first suite or non-housing, you need to bring the purchase contract, purchase price and ID card (original and copy) to the deed tax window.
Extended data:
Deed tax classification
First, according to the transaction price. The transaction price is finalized by both parties to form a contract, and the tax authorities directly calculate the tax accordingly. This pricing method is mainly applicable to the transfer of state-owned land use rights, the sale of land use rights and the sale of houses.
The second is calculated according to the market price. Land and house prices are by no means static. For example, after Beijing became the host city of the 2008 Olympic Games, the land price of the Olympic Village soared immediately. When the land use right and the house in this lot are given away, the pricing basis can only be the market price, not the original value of the land or house.
Third, it is based on the exchange price difference between land and housing. With the rise of the second-hand housing market, changing houses has entered people's lives. If the price of house A is 300,000 yuan and the price of house B is 400,000 yuan, and the two houses are exchanged, the calculation of deed tax is naturally the difference between the two houses, that is, 6,543,800 yuan. Similarly, the exchange of land use rights should be based on the price difference. In the equivalent exchange, the price difference is zero, which means that both parties are exempt from deed tax.
Fourth, pricing according to land revenue. This situation is not often encountered.
Baidu encyclopedia-house deed tax