1, deed tax 202 1 It is newly stipulated that the units and individuals that undertake the deed tax shall pay the deed tax in accordance with the provisions of this law when transferring the ownership of land and houses in People's Republic of China (PRC);

2. Provinces, autonomous regions and municipalities directly under the Central Government can set different tax rates for different subjects, different regions and different types of housing property rights transfer;

3. Deed tax 202 1 The new deed tax obligation occurs on the day when the taxpayer signs the land and house ownership transfer contract, or the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.

The real estate deed tax is a one-time tax levied on the new owner of the house according to a certain proportion of the house price according to the contract concluded by the parties when the ownership of the house is transferred.

Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the production price when the property right of real estate (land, house) changes.

In addition to the same nature and function as other taxes, deed tax also has its own characteristics: the purpose is to protect the legitimate rights and interests of real estate owners; Taxpayers are the heirs of property rights; Adopt proportional tax rate.

Article 5 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax shall be exempted from property tax:

1. Property occupied by state organs, people's organizations and the army;

Two, by the state finance department allocated funds for the unit occupied real estate;

Three, religious temples, parks, places of interest for their own use;

4. Non-operating real estate owned by individuals;

Five, other real estate tax exemption approved by the Ministry of Finance.

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.