Can the relocation money be deed tax, and how?

The relocation money can be deed tax, and the deed tax is generally levied on the part that is higher than the demolition compensation.

According to the relevant regulations, if the exchange of land use rights, housing exchanges, and exchanges is not equal, the party that overdelivers money, physical goods, intangible assets or other economic benefits shall pay taxes. If the exchange ** is equal, the deed tax is exempted. Therefore, in the calculation of deed tax, the price of the new house is compared with the demolition compensation of the original old house, and the part of the new house price equal to the demolition compensation is exempted from deed tax, and only the part of the demolition compensation is levied on the part of the new house price equal to the demolition compensation.

When applying for the deed tax deduction of the demolition money, it is generally necessary to provide the relocation agreement, the sales contract of the purchase, the purchase invoice, the deed tax form, the ID card of both husband and wife, the household registration book, the marriage certificate, and the child's birth certificate (if any).

Article 8 of the Detailed Rules of the Provisional Regulations of the People's Republic of China on Deed Tax Article 8 Where the ownership of land or houses 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. Article 11 Where the land use right is obtained by way of allocation, the real estate transferor shall pay the deed tax when the real estate is transferred with approval. The basis of taxation is the supplementary payment of land use right transfer fees or land income.

Article 15 In accordance with the provisions of Article 6 of the Regulations, the following items shall be reduced or exempted from deed tax:

1) After the land or house is requisitioned or occupied by the people at or above the county level, if the land or house ownership is re-inherited, whether the deed tax is reduced or exempted shall be determined by the people of the province, autonomous region or municipality directly under the Central Government;

2) Taxpayers who inherit the right to use barren hills, barren ditches, barren hills, and barren beaches for agriculture, forestry, animal husbandry, and fishery production shall be exempted from deed tax;

3) Foreign embassies, consulates, United Nations agencies in China, their diplomatic representatives, consuls** and other diplomatic personnel who shall be exempt from tax in China in accordance with the relevant laws and regulations of the People's Republic of China and the provisions of bilateral and multilateral treaties or agreements concluded or acceded to by the People's Republic of China may be exempted from deed tax upon confirmation.

According to Article 10 of the Detailed Rules of the Provisional Regulations of the People's Republic of China on Deed Tax, if the exchange of land use rights and houses is not equal, the party who overpays the currency, physical goods, intangible assets or other economic benefits shall pay the tax. If the exchange ** is equal, the deed tax is exempted. Therefore, in the calculation of deed tax, the price of the new house is compared with the demolition compensation of the original old house, and the part of the new house price equal to the demolition compensation is exempted from deed tax, and only the part of the demolition compensation is levied on the part of the new house price equal to the demolition compensation.

The material that needs to be provided in addition to the provision is the demolition contract.

Legal analysis: The demolition certificate can be dedicated against the deed tax, the online signature is in the front, the demolition certificate is in the back, and then the deed tax can also be deducted from the sail base, provided that both the demolition certificate and the compensation can be obtained.

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 tax revenues, 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.

Legal analysis: If the house is purchased after demolition, it is deemed that the original old house is exchanged for a new house, so in the calculation of deed tax, the price of the new house is compared with the demolition compensation of the original old house, and the part of the new house price equal to the demolition compensation is exempted from deed tax, and only the part higher than the demolition compensation is levied deed tax. The material that needs to be added to Sakura is the demolition contract.

Legal basis: Article 10 of the Detailed Rules of the Provisional Regulations of the People's Republic of China on Deed Tax.

If the exchange of land use rights, housing exchange, and exchange is not equal, the party that overdelivers the goods, physical goods, intangible assets or other economic benefits shall pay the tax. If the exchange ** is equal, the deed tax is exempted.

Legal analysis: The key depends on whose name is on the title certificate of the old house when you demolish it, because the name of the new and old house is the same to be deducted. If the old house is in the name of your in-laws, there is no deed tax deduction.

If it's your husband's name, that's OK. If you buy first and then demolish, the time is within one year, and according to the compensation paid by the developer, the difference between your house ** and the compensation will be used to pay the deed tax.

Legal basis: Article 6 of the Provisional Regulations of the People's Republic of China on Deed Tax shall be reduced or exempted from deed tax under any of the following circumstances:

1) State organs, public institutions, social organizations, and military units are exempt from taxation if they receive land or houses for office, teaching, medical treatment, scientific research, or military installations;

2) Urban workers who purchase public housing for the first time in accordance with the regulations shall be exempted;

3) If the housing is repurchased due to the loss of housing due to force majeure, the tax shall be reduced or exempted as appropriate; Take Jane.

4) Other items stipulated by the Ministry of Finance to reduce or exempt deed tax.