Can the deed tax be deducted from the sale and purchase of a house?

The deed tax can be deducted from the purchase and sale of a house, but it needs to be differentiated according to the following circumstances:

1. It has no necessary relationship with the house bought, only whether the house sold belongs to the after-sales public housing, if so, the deed tax of the purchased house can be deducted from the after-sales public housing;

2. For example, if you sell 50w of after-sales public housing and buy a 100w house, you can refund the 50w proportion of deed tax.

3. It's just that there are not many people who can really enjoy this tax refund policy, one is that many people don't know; Second, it must be bought and sold within one year; the third is the provision of after-sales public housing; Fourth, a lot of materials are needed, and many people may not be able to take them, especially when the right of use is transferred to the contract.

Legal analysis: For example, the property right bearer shall pay the deed tax according to the price of the debt, and the deed tax rate is 3%-5%. Article 8 of the Detailed Rules of the Provisional Regulations of the People's Republic of China on the Movement of Deed Yuanfan Tax stipulates that if the ownership of a house is transferred by the land or the ownership of the house to offset the debt, it shall be regarded as the transfer of land use rights, the sale and purchase of a house or the gift of a house shall be taxed.

Legal basis: Article 8 of the Detailed Rules of the Provisional Regulations of the People's Republic of China on Deed Tax If the ownership of land or housing is transferred in the following ways, it shall be regarded as the transfer of land use rights, the sale and purchase of houses or the donation of houses for taxation:

1) Investing or investing in shares at the price of land and housing ownership;

2) Repayment of debts with land and housing ownership;

3) Inherit the ownership of land and houses in the form of awards;

4) Inherit the ownership of land and housing in the form of pre-purchase or prepayment of funds for the construction of houses.

Legal analysis: 1. The first house of the mansion can enjoy the deed tax concession of the first house.

The deed tax rate for the first purchase of ordinary housing by an individual is 1%, and for the first purchase of an ordinary house of 90 square meters or less, the deed tax rate is 1%, the deed tax rate is 3% for the second house or non-ordinary house, and the deed tax is levied at 4% for villas and non-residential buildings, including shops, office buildings and garages.

2. Demolition households can enjoy deed tax reduction and exemption.

The deed tax credit is for the demolition households, and if the demolished person purchases a new house due to demolition, the part of the purchase transaction that is equivalent to the demolition compensation shall be exempted from deed tax, and if the transaction ** exceeds the demolition compensation, the deed tax will be levied on the excess part. Therefore, if the demolition households apply for deed tax reduction and exemption, if the tax reduction and exemption certificate materials are complete and standardized, they can be reviewed and handled at the collection window immediately. In these two cases, the deed tax deduction can be carried out, and then there are some situations that can be directly exempted from the deed tax, such as:

3. Divorce division, that is, property analysis, can be exempted from deed tax.

A joint house is considered joint property. The transfer of the property rights of the original co-owned house to one party due to the division of marital property is a change in the co-ownership of the real estate rather than a transfer of the property rights of the house that is taxed under the current deed tax policy.

4. When the name of the property between husband and wife is changed, the deed tax is also reduced.

If the ownership of the house or the erection land between the husband and wife is "added", "reduced", "replaced" or the common share is changed, they are exempted from deed tax.

5. Legal heirs (including spouses, children, parents, siblings, grandparents, maternal grandparents) inherit land and house ownership, and no deed tax is levied.

Legal basis: Interim Regulations on Deed Tax

Article 6 The deed tax on the pawn and the purchase after the pawn shall be deed tax on the original deed of purchase and shall be transferred to the deed of purchase, but the tax shall be limited to the fact that the pawn and the buyer belong to the same person. The immediate family members and spouses of the original inheritors shall be regarded as the same person.

Article 7 If the value of the two parties is equal to the value of the exchanged land and houses, the deed tax shall be exempted, and if the land and houses are not equal, the excess part shall be taxed at the sales tax rate.

Legal Analysis: Not deductible.

Legal basis: Detailed Rules for the Implementation of the Provisional Regulations on Business Tax

Article 2 The labor services specified in the Regulations as mentioned in Article 1 of the Regulations refer to the labor services that fall within the scope of taxation in the transportation, construction, finance and insurance, post and telecommunications industries, culture and sports, entertainment industries, and service industries (hereinafter referred to as "taxable services").

Processing, repair and repair are not classified as services stipulated in the regulations (hereinafter referred to as non-taxable services).

Detailed Rules of the Provisional Regulations of the People's Republic of China on Deed Tax

Article 1 Units and individuals who transfer the ownership of land or houses sold within the territory of the People's Republic of China and receive the deed tax shall pay the deed tax in accordance with the provisions of these Regulations.

Article 2 The term "transfer of land and ownership of houses" in these Regulations refers to the following acts: (A) the transfer of State-owned land use rights; (2) Transfer of land use rights, including **, gifts and exchanges; (3) Housing sales; (4) Housing donation; (5) Housing exchange. The transfer of land use rights in item (2) of the preceding paragraph does not include the transfer of rural collective land contracting and management rights.

Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding the state tax revenue, protecting the legitimate rights and interests of the taxpayers of Nachangji, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

VAT and deed tax are not the same, the concept of VAT and deed tax, the object of taxation, and the tax rate are different, as detailed in the following legal provisions:

Provisional Regulations of the People's Republic of China on Value-Added Tax

Article 1: Units and individuals that sell goods or processing, repair and repair services (hereinafter referred to as "services"), sell services, intangible assets, immovable property and imported goods within the territory of the People's Republic of China are VAT taxpayers and shall pay VAT in accordance with these Regulations.

Article 2 VAT rates:

1) Except as otherwise provided in Paragraphs 2, 4 and 5 of this Article, the tax rate shall be 17% for the sale of goods, services, leasing services of tangible movable property or imported goods by taxpayers.

2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell immovable property, transfer land use rights, and sell or import the following goods shall be subject to a tax rate of 11%.

1.grain and other agricultural products, edible vegetable oil, edible salt;

2.tap water, heating, air conditioning, hot water, coal gas, petroleum liquefied gas, natural gas, dimethyl ether, biogas, residential coal products;

3.books, newspapers, magazines, audio-visual products, electronic publications;

4.feed, fertilizer, pesticide, agricultural machinery, agricultural film;

5.Other goods as specified.

3) Except as otherwise provided in Paragraphs 1, 2 and 5 of this Article, the tax rate for the sale of services and intangible assets by taxpayers shall be 6%.

4) The tax rate for the export of goods by taxpayers is zero; However, unless otherwise specified.

5) The tax rate for cross-border sales of services and intangible assets within the scope of the provisions by domestic units and individuals shall be zero.

The adjustment of the tax rate is determined by ***. Feast.

Law of the People's Republic of China on Deed Tax

Article 1: Units and individuals who transfer the ownership of land and houses within the territory of the People's Republic of China are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of this Law.

Article 3: The deed tax rate is 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range of tax rates specified in the preceding paragraph, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the People's Congress for the record.

Provinces, autonomous regions, and municipalities directly under the Central Government may, in accordance with the procedures provided for in the preceding paragraph, determine differential tax rates for the transfer of ownership of different entities, different regions, and different types of housing.

VAT and deed tax are two completely different taxes and cannot be deducted from each other.

It's just that when calculating the deed tax, the tax calculation of the deed tax is not included in the VAT.