1. Deed tax rate

The deed tax rate ranges from 3% to 5%. The implementation of fluctuating tax rates is based on the fact that my country's economic development is unbalanced and the economies of various regions are very different. Therefore, the people's governments of each province, autonomous region, and municipality directly under the Central Government can make decisions based on the actual conditions of the region within the range of the fluctuating tax rate regulations of 3% to 5%.

2. Basis for deed tax calculation

1. Transfer of state-owned land use rights, sale of land use rights, and house sales: the sales quotation is used as the basis for tax calculation.

2. The donation of land use rights and houses shall be determined by the tax authorities with reference to the market quotations for the sale of land use rights and houses.

3. Exchange of land use rights and house exchange: Exchange of land use rights and the "price difference" of the house.

Tips: If the exchanged quotations are not equal, the party that delivers more currency will pay the deed tax; if the exchanged quotations are equal, the deed tax will be exempted.

4. When the land use rights obtained through allocation are transferred with consent, the tax will be calculated based on the paid land use rights transfer fee or land income.

The basis for calculating the deed tax is the quoted price of the real estate. Since the transfer methods of land and house ownership are different and the pricing methods are different, the specific tax calculation basis is determined according to different situations.

For the transfer of state-owned land use rights, the sale of land use rights, and the purchase and sale of houses, the sales price is the basis for tax calculation. The sales quotation refers to the quotation determined by the land and house ownership transfer contract, including the money, physical objects, intangible assets or other economic benefits that the recipient should hand over.

The donation of land use rights and the donation of houses shall be determined by the expropriation authority with reference to the market quotations for the sale of land use rights and the purchase and sale of houses.

The exchange of land use rights and houses is the price difference between the exchanged land use rights and houses. That is to say, if the exchange quotations are equal, the deed tax will be exempted; if the exchange quotations are not equal, the party that delivers more money, physical objects, intangible assets or other economic interests will pay the deed tax.

When land use rights are obtained through allocation and the real estate is transferred with consent, the real estate transferor must pay the deed tax. The tax calculation basis is the additional land use right transfer fee or land income.

In order to prevent tax theft and evasion, the tax law stipulates that if the sales price is significantly lower than the market price without justifiable reasons, or the difference in the quoted price of the exchanged land use rights or houses is obviously unreasonable and without justifiable reasons. If there are reasons, the tax collection authority can refer to the market quotation to determine the basis for tax calculation.

The basis for collecting deed tax on the equipment attached to the house.

(1) If the installment payment method is used to purchase the land use rights and house ownership of equipment attached to the house, the deed tax shall be calculated based on the total price stipulated in the contract.

(2) If the ownership of the equipment attached to the house is priced separately, the deed tax will be levied according to the locally determined applicable tax rate; if it is priced together with the house, the same deed tax rate as the house will apply.

If you donate real estate free of charge (except for the legal heir), the deed tax should be levied in full on the donee. When paying the deed tax, the taxpayer must submit the "Registration Form for Free Donation of Real Estate to Oneself" that has been reviewed, signed and stamped by the tax authority. The tax authority (or other collection authority) should stamp the taxpayer's deed tax payment receipt with "Oneself Free Donation of Real Estate". Donation" seal, sign the "Registration Form for Free Donation of Real Estate to Oneself" and keep the form.

When transferring state-owned land use rights, the deed tax calculation price is the full economic benefit paid by the recipient to obtain the land use rights. For those who accept state-owned land use rights through the "recruitment, auction, and listing" procedures, the deed tax shall be calculated based on the total land sales price, and the initial land development cost shall not be deducted.

Accounting method

The deed tax adopts the share tax rate. After the tax calculation basis is determined, the calculation of the tax payable is relatively simple.

The calculation formula for tax payable is:

Tax payable = tax calculation basis × tax rate