What does deed tax mean, what does deed tax mean

Deed tax refers to a one-time tax levied on the new owner at a certain percentage of the property price of the contract entered into by the parties when the property rights of the immovable property are transferred and changed. The scope of tax payable includes: land use rights**, gifts and exchanges, house sales, house gifts, house exchanges, etc.

3. In addition to having the same nature and function as other taxes, deed tax also has its own characteristics: (1) The purpose of collecting deed tax is to protect the legitimate rights and interests of immovable property owners. Through taxation, the deed tax collection authority will issue the deed in the name of **, as a legal property right certificate, that is, to bear the responsibility of guaranteeing property rights.

Therefore, the deed tax has the nature of fees, which is the main feature of the deed tax that is different from other taxes. (2) The taxpayer is the property rightegor. In the event of a sale, pawn, gift or exchange of a house, a one-time deed tax shall be levied on the property owner according to the value of the transfer.

3) The deed tax adopts a proportional tax rate, that is, when the property rights of the house are transferred and changed, the taxpayer is levied according to a certain proportion of the tax rate. Legal basis: Article 1 of the Provisional Regulations of the People's Republic of China on Deed Tax: If the ownership of land and houses is transferred within the territory of the People's Republic of China, the units and individuals who receive the deed tax shall pay the deed tax in accordance with the provisions of these Regulations.

Article 2 of the Provisional Regulations of the People's Republic of China on Deed Tax: The transfer of land and housing ownership as used in these Regulations refers to the following acts: (1) the transfer of state-owned land use rights; (2) Transfer of land use rights, including **, gifts and exchanges; (3) Sale and purchase of houses; (4) Housing donation; (v) 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.

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.

What percentage of the deed tax is.

Deed tax is a one-time tax levied on the new property owner at a rate of 3-5% of the property price on the contract entered into by the parties when the property rights of the immovable property are transferred.

The deed tax is briefly explained as follows:

Deed tax refers to a property transfer tax levied on the property right holder when the property rights of immovable property are transferred and changed, including the right to use land and houses, the gift and exchange of grinding rock buckets, etc. The tax object is the transfer of real estate (land, house), and the tax is levied according to a certain percentage of the property price, and the recipient must pay the full amount.

Deed tax refers to the tax levied on the contract, which is a property transfer tax and is paid by the person in charge of the property. Entitlement tax is a tax levied on the transfer of ownership of land and houses.

Enterprises and individuals who acquire land and house ownership in China must pay rights tax in accordance with the law. The above acquisition of land and residential rights include the transfer of state-owned land use rights, the transfer of land use rights (including sales, gifts and exchanges), and the sale, gift and exchange of residential buildings.

If the right to land and dwelling is transferred in the following ways, it shall be regarded as the transfer of land use rights, the sale and purchase of dwelling, or the gift of dwelling, and the right to repay debts with land and dwelling rights, the right to land and dwelling shall be assumed in the form of awards, and the right to land and dwelling shall be borne by way of pre-purchase or pre-payment of funds for the construction of dwellings.

The contracts involved in the deed tax, including the transfer of land use rights, such as the transfer or transfer of state-owned land use rights, and the transfer of house ownership, should be referred to as the transfer of land and house ownership, such as house sale, gift, exchange, etc. In addition to buying, selling, gifting, and replacement, there are many ways to transfer property rights.

Among them, there are two common types of transfer of housing rights, which are subject to the right tax according to the regulations: the award for special contributions, the prize is the above-mentioned or pre-purchased housing of land or housing rights, the advance payment raises funds to build the house, and the ownership of the house is equivalent to the purchase of the house.

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

Legal basisArticle 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. The time when the tax liability of the deed tax is incurred shall be the day on which the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other land and house ownership transfer contracts with the pre-mountain clearance certificate.

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, it is recommended that you organize the relevant information and communicate with a professional in detail.

Legal analysis: 1. Deed tax refers to the tax levied on the contract, which is a property transfer tax, which is paid by the property inheritor, and when the property rights of immovable property (land, house) are transferred and changed, the one-time tax levied on the new owner or property right bearer according to a certain proportion of the property price of the contract signed by the parties 2. The existence of the deed tax can protect the legitimate rights and interests of the owner of the immovable property.

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

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.

Provisional Regulations of the People's Republic of China on Deed Tax》 Article 1 In the transfer of land and housing ownership within the territory of the People's Republic of China, the units and individuals who receive the deed tax shall pay the deed tax in accordance with the provisions of these Regulations.

Deed tax refers to the tax paid to the state by the units and individuals who transfer the ownership of land and houses within the territory of the People's Republic of China.

Article 1 of the Deed Tax Law of the People's Republic of China Where the ownership of land and houses is transferred within the territory of the People's Republic of China, the units and individuals who receive the deed tax shall pay the 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) the transfer of land use rights, including **, gifts, and exchanges;

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., 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 National 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 The basis for calculating deed tax:

1) The transfer of land use rights, the sale and purchase of houses, and the transaction determined by the contract for the transfer of land and housing ownership, including the price corresponding to the currency to be delivered and the goods in kind and other economic benefits;

2) The exchange of land use rights and houses is the difference between the land use rights and houses exchanged;

3) The donation of land use rights, the donation of houses and other acts of transferring land and housing ownership without ** shall be approved by the tax authorities in accordance with the law with reference to the land use right and the market for housing sales.

If the difference between the transaction and the swap declared by the taxpayer is obviously low and there is no justifiable reason, the tax authorities shall verify and approve it in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection.