House deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the house price in the contract signed by the parties when the ownership of the house changes. It is a special tax levied on the change of real estate property rights. How is the deed tax on house purchase stipulated by the state levied? The latest policy of housing deed tax in Hebei province, and the subsidy standard of housing deed tax is determined by my rice cake ... If you want to know the latest policy of housing deed tax in Hebei province in detail, what is the subsidy standard of housing deed tax, let's take a look.

According to the current deed tax policy, individual purchases are subject to differentiated tax rates.

According to the regulations, if 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 (including 90 square meters), the deed tax shall be executed according to 1%; If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the effective tax rate will be 2%; If the purchased residential unit area exceeds 144 square meters, the deed tax rate is 4%.

Purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 4%.

Ordinary housing that reduces deed tax shall meet the following three conditions at the same time:

1, and the plot ratio of residential buildings is above 1.0.

2. The single building area is less than 144 square meters or the interior area is less than 120 square meters.

3. The actual transaction price is lower than the average transaction price of commercial housing with the same level of land 1. The deed tax collection standard below 2 times, below 90 square meters, 90- 144 square meters, and above 144 square meters. The second and third suites do not enjoy the preferential deed tax policy.

Generally, it is twice the deed tax of the first set of housing, that is, 3-4%. Note: The only house in a family is not necessarily the first suite. For example, if you buy a house and sell it, it will be a second suite. But there is only one house in the name, and you can apply for the only house in the family. The deed tax rate is adjusted by 3%~5%. The implementation of the range tax rate takes into account the fact that China's economic development is unbalanced and the economic differences between regions are quite large.

Therefore, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government can decide the tax rate within the range of 3%~5% according to the actual situation in their respective regions. Calculation method of deed tax The deed tax adopts proportional tax rate. After the tax basis is determined, the calculation of tax payable is relatively simple.

Adjustment of deed tax policies in major provinces and cities

Jiangxi, Hubei, Hebei and Henan: Nanchang, Haikou and Tongling are the only ordinary commercial houses, and the deed tax is levied by half; The deed tax is levied at the rate of 1% for the only ordinary house with a construction area of 90 square meters or less.