According to the national regulations, the standards for collecting deed tax on the purchase of ordinary houses are: within 90 square meters 1%, within 90 square meters to 144 square meters 1.5%; if the house is not purchased or exceeds 144 square meters, it will be paid by 3%.
1, the house is over five years old: (for ordinary houses) deed tax 1%, (the area is 90 square meters smaller), 1.5% (the area is 90- 140 square meters), and 3% (the area is larger than 140 square meters).
2. The first deed tax with an area of less than 90 square meters 1%, the first deed tax with an area of more than 90 square meters 1.5%, and the deed tax of 3% for the second house purchase (regardless of the area).
I. What is deed tax?
Deed tax is a kind of property tax that is levied on the real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.
Deed tax refers to the tax levied on the contract, which belongs to the property transfer tax and is paid by the property inheritor. The contracts involved in deed tax, including the transfer of land use rights, such as the assignment or transfer of state-owned land use rights and the transfer of house ownership, should be called the transfer of land and house ownership, such as the sale, gift and exchange of houses. Besides buying, selling, giving and exchanging, there are many ways to transfer the ownership of houses. Among them, there are two common types of housing ownership transfer, which are required to pay deed tax: winning prizes for special contributions, and the prizes are land or housing ownership; Or buying an auction house in advance or raising money in advance to build a house, as long as you own the house, it is equivalent to buying and selling the house. Deed tax is an important local tax. In the place where land and house transactions occur, no matter who, as long as all ownership is transferred, they must pay taxes according to law. At present, deed tax has become a fixed source of local fiscal revenue, and the local deed tax revenue is rising rapidly throughout the country. The ownership of all kinds of land and houses is transferred in different ways, and the deed tax pricing method is also different.
Legal basis;
According to Article 3 of the Provisional Regulations of the People's Republic of China on Deed Tax, the deed tax rate is 3%-5%. The applicable tax rate of local deed tax shall be determined by the provincial government in accordance with the actual situation in the region within the range of 3%-5%, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record; How to calculate the deed tax should be divided into different deed tax rates according to the size of the square meter of the house.
House deed tax calculation formula: tax payable = tax basis * tax rate.
The property deed tax required by different local governments is different, and buyers can specifically inquire about the local land and resources bureau.
General payment standards are as follows:
1, less than 90 square meters (excluding 90 square meters), the deed tax is 1%;
2. If the area is less than 90 square meters-144 square meters (including 90 square meters, excluding 144 square meters), the deed tax shall be 1.5%;
3. If it is over 144 square meters (including 144 square meters), the deed tax shall be 3%;
4. If the property is a villa or for commercial purposes, 3% shall be paid;
5. When the plot ratio of the residential area is less than 2.0 (non-ordinary residence), 3% shall be paid.
Second-home deed tax collection: the tax rate of second-hand house deed tax is 3%, and the individual who buys the first ordinary house will be levied by half.
Calculation formula: deed tax payable = transaction price (or market guidance price) *3% (or 1.5%)