What is the difference between deed tax and business tax?

Both deed tax and business tax are components of the state's fiscal revenue, and their differences are reflected in the unity of the deed tax and the universality of the business tax.

Deed tax refers to a tax levied by the state on the assignee of land use right and house ownership in a certain proportion according to the contract (contract) concluded by both parties and the determination of ** in the process of transfer of land use right and house ownership.

Deed tax is a tax with a long history in China. According to available historical records, the history of taxation on land and house sales can be traced back to the Eastern Jin Dynasty more than 1,600 years ago. (We are familiar with the title deed, title deed, etc.).

After the founding of the People's Republic of China, the state promulgated the Provisional Regulations on Deed Tax, which stipulated that taxes were levied on the sale and purchase of land, houses, pawns, gifts, and exchanges.

On 7 July 1997, the Provisional Regulations of the People's Republic of China on Deed Tax were promulgated, and the original Provisional Regulations on Deed Tax were repealed at the same time.

Land use right transfer, house ownership**: tax payable = transaction** tax rate (the current tax rate is 1%-4%)

Business tax is a tax levied on the amount of business income of units and individuals who pay for tax-paying services, transfer intangible assets and sell immovable property. The main legal basis for the collection of business tax is the Provisional Regulations of the People's Republic of China on Business Tax adopted by the 12th Executive Meeting on November 26, 1993 and the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax issued by the Ministry of Finance on December 25, 1993.

The characteristics of business tax are: 1. A wide range of tax collection and a wide range of tax sources; 2. The tax burden is light and the tax burden is balanced, which better reflects the principle of fair tax burden; 3. The policy is clear and applicable; 4. The calculation is simple, the operation is convenient, and the taxpayer is easy to understand.

Legal analysis: Deed tax is a kind of property tax levied on the property right bearer with the unbending movable property whose ownership has been transferred and changed. Business tax is a tax levied on the turnover obtained by units and individuals who raise taxes on labor services, transfer intangible assets or sell immovable property within the territory of China.

Legal basis: 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 state tax revenues, protecting the legitimate rights and interests of taxpayers, 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.

The difference between deed tax and business tax is: deed tax is a tax levied on the assignee of ownership in accordance with the contract and a certain proportion determined when the ownership of land and houses is transferred, and the tax object is the immovable property whose ownership has been transferred and changed; Business tax is a tax levied on the turnover obtained from the transfer of intangible assets or the sale of immovable property, and the object of business tax is taxable services, transfer of intangible assets or sale of immovable property.

[Legal basis].Article 1 of the Provisional Regulations on Deed Tax.

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 these Regulations.

Article 8. The tax liability of deed tax shall be the day on which the taxpayer signs the contract for the transfer of land or house ownership, or the day on which the taxpayer obtains other certificates in the nature of a contract for the transfer of land or house ownership.

It is not the same as the property tax on the property register, which is levied on the property owner on the basis of the residual tax value or rental income of the house. Deed tax is a kind of property tax levied on the property right assignee by Wu Zixiao on the immovable property whose ownership has been transferred and changed. Property tax is paid every year, while deed tax is only paid when there is a transfer of the house.

Article 4 of the Provisional Regulations on Property Tax.

VAT is not included in the deed tax calculation. The transaction ** of the deed tax does not include VAT, and the tax calculation ** or income verified by the tax authority does not include VAT, that is, the transaction ** does not deduct the VAT amount when the tax basis for VAT exemption is determined.

[Legal basis].Article 3 of the Deed Tax Law.

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.

Article 4 of the Provisional Regulations on Value Added Tax.

Except as provided in Article 11 of these Regulations, the tax payable by a taxpayer on the sale of goods or services subject to tax shall be the balance of the current output tax after deducting the current input tax. The formula for calculating the tax payable is as follows: tax payable = current output tax - current input tax.

If the output tax amount of the current period is less than the input tax of the current period and is insufficient for deduction, the insufficient part can be carried forward to the next period for further deduction.

Deed tax: It is a one-time behavior tax levied by the state on the person who receives the ownership when the ownership of land and housing is transferred according to the contract (contract) signed by both parties and a certain proportion determined. In layman's terms, it is paid by the buyer.

It is levied according to the real estate **3%-5%, and now the ordinary housing purchase and sale is halved and levied according to the collection. Non-ordinary housing is levied at 4%. Sales Tax:

It is a tax levied on the turnover of units and individuals who raise ** tax on labor services, transfer intangible assets or sell immovable property within the territory of China. If the buyer and seller do not agree that the seller should pay the property, it is comprehensive) national unified individual income tax: the income obtained by the individual's own housing shall be subject to a proportional tax rate, and the tax rate shall be 20%.

It is calculated as follows: income tax payable = (income from the transfer of housing, original value of housing and reasonable expenses.

x20% The original value of the housing transferred by the individual is difficult to determine, and the individual income tax is assessed and levied: the amount of income tax payable = the taxable income of the transferred housing The approved collection rate is 1% (Shijiazhuang City is mostly verified and collected by individuals when declaring tax payment) Reduction and exemption conditions: 1

Houses that have been transferred for personal use for more than 5 years and are the only living houses of the family can be exempted from individual income tax when they are sold. 2.If the self-owned house is repurchased according to the market within one year before and after the self-owned house, the individual income tax payable by the original house can be exempted in whole or in part according to the value of the new house.

Stamp duty: It is a tax levied on the written and received vouchers in economic activities and economic exchanges, and has the nature of behavior tax, so the stamp duty payment covers a wide range, not only second-hand housing transactions need to be paid, but all other real estate transactions need to be paid. Stamp duty on real estate transactions in Shijiazhuang will already be collected.

In order to facilitate transactions, the tax department divides the scope of stamp duty on real estate transactions into three types. First, the purchase and sale contract. Generally, it refers to the contract signed by a unit or individual when purchasing a commercial house.

Second, the document of property rights transfer. It refers to the documents established for the sale, inheritance, gift, exchange, and division of the property rights of units and individuals. Third, rights and licenses.

According to the provisions of the Genhui Bureau, different types of contracts have different tax rates, and the public needs to pay stamp duty according to the scope of the contract to which the transaction belongs.

1.Buying a commercial house. Three ten-thousandths.

2.Documents for the transfer of title. For the sale and transfer of the house, the tax rate is 5/10,000 or agreed upon between the buyer and the seller.

3.When handling and obtaining the real estate certificate at the real estate registration place, the right license shall be decaled at 5 yuan per piece.

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.