1. Deed tax will be levied at a reduced rate of 1% 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. If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%;
2. If an individual purchases 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 will be levied at a reduced rate of 2% (the North, Guangzhou and Shenzhen will not be implemented for the time being). Individuals who are inconsistent with the above provisions do not enjoy the above preferential policies, and the deed tax shall be levied at the statutory tax rate of 3%;
3. Property Tax Refund Policy 202 1 If you don't enjoy the preferential tax rate when buying a house, you can apply for tax refund. For taxpayers who meet the above conditions but do not enjoy the preferential deed tax, if they have paid the deed tax at the statutory tax rate of 3% and obtained the tax payment certificate issued by the tax authorities, they may apply to the tax authorities where the real estate is located for refund of the overpaid deed tax. Real estate tax refund policy 202 1 No matter which city, there are relevant regulations. You can judge whether it meets the local real estate tax rebate policy according to your own reality.
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall pay individual income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
Article 14 The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a declaration form for withholding individual income tax shall be submitted to the tax authorities.
Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.