2. If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.
3. If an individual purchases a second set of improved family housing with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.
Deed tax is a kind of tax that the state must pay when selling houses. According to the state regulations, the deed tax should be paid to the state for the sale of houses, the registration fee for the sale of villas should be paid to the real estate department at the time of property right transaction, and the deed tax and individual tax should be paid to the local tax department. The deed tax rate is 3-5%. The applicable tax rate of deed tax in various places is determined by the provincial government in the range of 3-5% according to the actual situation in the region, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. Ordinary housing with deed tax reduction should meet the following three conditions at the same time: the floor area ratio of residential buildings is above 1.0; The single building area is less than 144 square meters or the interior area is less than 120 square meters; The actual transaction price is lower than 65438+ 0.2 times the average transaction price of commercial housing with the same level of land. The deed tax collection standard is less than 90 square meters, which is 90%.
144 square meters is a standard, and 144 square meters or more is a standard. The second and third suites do not enjoy the preferential deed tax policy.
What is deed tax?
1. Deed tax is a kind of property tax levied on the owner of the real estate with sudden change in ownership.
2. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.
legal ground
Deed tax law
Article 3 The deed tax rate is 3-5%. The applicable tax rate of deed tax in various places is determined by the provincial government in the range of 3-5% according to the actual situation in the region, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.