What is deed tax? What is Deed Tax?

Deed tax is a kind of property tax levied on the property right assignee for the immovable property whose ownership has been transferred and changed. The scope of tax payable includes: land use rights**, gifts and exchanges, house sales, house gifts, house exchanges, etc.;

According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Deed Tax, the tax basis for deed tax (2): the gift of land use right and the gift of house shall be verified by the collection authority with reference to the land use right and the market for housing sales.

Therefore, the recipient of the donated property is required to pay the deed tax in full.

In addition, the second paragraph of Article 1 of the Notice of the State Administration of Taxation on Issues Concerning Strengthening the Tax Administration of Immovable Property Donated by Individuals for Real Estate Transactions without Compensation [Guo Shui Fa (2006) No. 144] clearly stipulates that "for the act of personal donation of immovable property without compensation, the deed tax shall be levied on the donee in full. ”

The deed tax on the gift of the property is levied in full, i.e. it is paid by the recipient at a rate of 3%.

The current deed tax rates arising from the sale and purchase of houses are as follows:

Buying a regular home for the first time.

For the first purchase of ordinary housing within 90 square meters, with the certificate of no housing, the payment shall be 1%;

For the first purchase of 90 square meters and 144 square meters of ordinary housing, with no housing certificate, according to the payment;

Not a first-time purchase of ordinary housing.

Pay at 3%;

Purchase of non-ordinary housing.

3% regardless of whether it is the first time;

Buying a non-residential home.

3% regardless of whether it is the first time;

Deed tax refers to a one-time tax levied on the new owner (property right bearer) at a certain percentage of the property price of the contract entered into by the parties when the property rights of immovable property (land, house) are transferred and changed.

Deed tax is a tax levied on the inheritor of land and house ownership when the ownership of the house is transferred.

Deed tax refers to a kind of property tax levied on the property right taker with the immovable property whose ownership has been transferred and changed, and the tax rate is 3% and 5%, which is a one-time tax. Deed tax payable = tax basis tax rate.

[Legal basis].Article 3 of the Provisional Regulations on Deed Tax.

The deed tax rate is 3%-5%. The applicable tax rate of deed tax shall be determined by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph in accordance with the actual situation of their respective regions, and shall be reported to the Ministry of Finance and the State Administration of Taxation for the record.

Article 8 Sun infiltrated the mu.

The time when the tax liability of the deed tax is incurred shall be the day on which the taxpayer signs the contract for the transfer of land and house ownership, or the day on which the taxpayer obtains other certificates with the nature of the land or house ownership transfer contract.

[Legal Analysis].Deed tax is a kind of property tax levied on the property right assignee for the immovable property whose ownership has been transferred and changed. The scope of deed tax payable includes:

The transfer of state-owned land use rights and land use rights, including **, gifts and exchanges, does not include the transfer of rural collective land contracting and management rights, housing sales, housing donations, and housing exchanges.

[Legal basis].Deed Tax Law of the People's Republic of China

Article 1 Units and individuals who transfer the ownership of land or 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 2 The term "transfer of land and housing ownership" as used in this Law refers to the following acts:

1) the transfer of land use rights;

2) Transfer of land use rights, including **, gifts, and tuanzhou swaps;

3) Sale, gift, and exchange of houses.

The transfer of land use rights in item (2) of the preceding paragraph does not include the transfer of land contract management rights and land operation rights.

Where the ownership of land or houses is transferred by means of investment (shareholding), debt repayment, transfer, reward, etc., the deed tax shall be levied in accordance with the provisions of this Law.

Article 3 The deed tax rate shall be 3 to 5 percent.

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.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, you can sort out the relevant information and communicate with a professional in detail.

01 Deed tax refers to a one-time tax levied on the new owner (property right holder) according to a certain percentage of the property price when the property rights of immovable property (land, house) are transferred and changed.

02 Chinese deed tax originated in the Eastern Jin Dynasty"Assessment"It has a history of more than 1,600 years. At that time, it was stipulated that anyone who bought and sold farmland, slaves, slaves, cattle and horses, and had a deed, the government levied 400 yuan for every 10,000 yuan of transaction amount, that is, the tax rate was 4%, of which the seller paid 3% and the buyer paid 1%. In the second year of Kaibao in the Northern Song Dynasty (969 AD), the collection of seal deed money (tax in nature, but the name is money) began.

03 The taxpayers of deed tax are the units and individuals who transfer the ownership of land and houses within the territory of China. Territory refers to the actual tax administrative jurisdiction of the People's Republic of China. Land and house ownership refers to land use rights and house ownership.

Units refer to enterprise units, public institutions, state organs, military units, social groups, and other organizations. Individuals refer to self-employed individuals and other individuals, including Chinese citizens and foreigners.

04 The deed tax is subject to a range of 3% and 5%. The implementation of the range of tax rates is to take into account the imbalance of China's economic issuance and the actual situation of large economic differences in various regions. Therefore, the people** of all provinces, autonomous regions and municipalities directly under the Central Government can decide within the range of 3% and 5% tax rate regulations according to the actual situation of the region.