Deed tax collection standard:
1. When an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters, the deed tax shall be executed according to 1%.
2. If the apartment area is 90 square meters to 144 square meters, the tax rate will be halved, that is, the actual tax rate will be 2%;
3. The deed tax rate shall be levied at 4% if the area of the purchased residential unit is more than 144 square meters;
4. The purchase of non-ordinary houses, two or more houses, and commercial investment properties are all taxed at the rate of 4%.
Extended data:
Deed tax classification:
First, it is calculated 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 based on this. 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.
Second, it is calculated according to the market price. Land and housing 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 houses. With the rise of the second-hand housing market, housing exchange 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 houses A and B are exchanged, the calculation of deed tax is naturally the difference between the two houses, that is,100,000 yuan. Similarly, the exchange of land use rights should also be based on the difference. In equal exchange, the difference is zero, which means that both parties are exempt from deed tax.
Fourth, it is priced according to land income. This situation is not often encountered. Suppose that in 2000, the state allocated the land use right of unit A to unit B, and three years later, with permission, unit B transferred the land. Then, unit B will pay the deed tax, and the tax basis is the land income, that is, the income from the transfer of land use by unit B.
Baidu encyclopedia-house deed tax