What is real estate deed tax and what is real estate deed tax paid?

Real estate contract tax refers to a one-time behavior tax levied by the state on the recipient of ownership when the ownership of land and houses is transferred according to the contract signed by both parties and a certain proportion of the ** determined. It is a special tax levied on changes in real estate property rights.

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

Deed tax is an important local tax, and no matter who is in the place where the land and house transaction takes place, as long as the ownership is transferred, it must be taxed in accordance with the law. The deed tax payment regulations are: the construction area is less than 90 square meters, the first purchase in the same area, the rural household registration is exempt from deed tax; The construction area is between 90-140 square meters, and the deed tax is applied for the first time purchase, regardless of urban or rural household registration; Construction area of less than 90 square meters, first-time buyers, urban hukou, deed tax 1%; The following conditions are 3% 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.

Article 3 of the Deed Tax Law of the People's Republic of China 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 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, housing gifts 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.

Article 5 The tax payable on the deed tax shall be calculated according to the tax basis multiplied by the specific applicable tax rate.

Contract tax refers to a one-time tax levied by the state on the person who receives the ownership of the land and house when the ownership of land and houses is transferred according to the contract signed by both parties and a certain proportion of the ** determined. It is a special tax levied on changes in real estate property rights. According to the 1997 Provisional Regulations of the People's Republic of China on Deed Tax:

Units and individuals who transfer the ownership of land and houses within the territory of China are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of the Regulations. The transfer of land and housing ownership in the "Regulations" refers to the following acts: transfer of state-owned land use rights; Transfer of land use rights, including **, gifts and exchanges:

Buying and selling houses; house gifts; Housing exchange. There is no deed tax on rental houses. Deed tax is an important local tax, in the place where land and housing transactions take place, no matter who, as long as the ownership is transferred, must pay taxes according to law.

What taxes are paid on the lease contract.

According to the notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of the State Administration of Taxation on adjusting the preferential policies for individual income tax on deed tax in real estate transactions (Cai Shui [2010] No. 94).

1. The payment regulations for the first house are as follows:

1. If an individual purchases an ordinary house, and the house is the only house of the family, and the unit area of the ordinary commercial house purchased is less than 90 square meters (including 90 square meters), the deed tax shall be implemented at 1%;

2. If the unit area is between 90 square meters and 144 square meters (including 144 square meters), the tax rate will be reduced by half, that is, the effective tax rate is;

3. If the area of the purchased residential unit is more than 144 square meters, the deed tax rate shall be levied at 3%.

2. The payment regulations for the second suite are as follows:

The purchase of non-ordinary housing, two or more houses, and commercial investment properties (shops, office buildings, business apartments, etc.) are taxed at a rate of 3%.

Legal Analysis: No, property tax is not a deed tax. The scope of property tax collection is limited to business houses in cities and towns; Deed tax is a kind of property tax levied on the property owner of the immovable property whose ownership has been transferred and changed, and is levied on a one-time basis.

Legal basis: Article 4 of the Provisional Regulations of the People's Republic of China on Deed Tax Basis of Deed Tax:

1) The transfer of state-owned land use rights, land use rights, and housing sales are sold for the elderly;

2) The gift of land use rights and housing gifts shall be approved by the expropriation authority with reference to the land use right and the market for housing sales;

3) The exchange of land use rights and houses shall be the difference between the land use rights and houses exchanged.

If the transaction ** in the preceding paragraph is significantly lower than the market ** and there is no justifiable reason, or the difference between the land use rights and houses exchanged is obviously unreasonable and has no justifiable reason, the expropriation authority shall verify it with reference to the market.

Legal analysis: Real estate tax is a kind of property tax levied on property owners based on the residual tax value or rental income of the house.

Legal basis: Article 4 of the Interim Regulations of the People's Republic of China on Real Estate Tax shall be calculated and paid according to the residual value of the real estate, and the tax rate shall be; If the tax rate is calculated and paid according to the rental income of the property, the tax rate is 12%.

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.

Housing deed tax refers to a kind of property tax levied on the property owner of the immovable property whose ownership has been transferred and changed. The classification of real estate deed tax is as follows:

1. It is calculated according to the transaction**. The transaction is finalized by both parties and a contract is formed, and the tax authorities use this as a basis to directly calculate the type and destroy the tax. This pricing method is mainly applicable to the transfer of state-owned land use rights, land use rights, and housing sales;

2. It is calculated according to the market. For example, after Beijing became the host city of the 2008 Olympic Games, the land price of the Olympic Village soared immediately. When the land use right and house are gifted, the pricing basis can only be the market**, not the original value of the land or house;

3. The tax is determined according to the difference in the exchange price of land and housing. With the rise of the second-hand housing market, housing exchange has entered people's lives. If room A is 300,000 yuan, room B is 400,000 yuan, and the exchange of rooms A and B, the calculation of deed tax is naturally the difference between the two houses, that is, 100,000 yuan.

In the case of an equal exchange, the difference in rent is zero, which means that both parties to the exchange are exempt from paying deed tax.

4. It is priced according to the land income. This is not often the case. Suppose that in 2000, the state gave the land use right of unit A to unit B by way of allocation, and three years later, with permission, unit B transferred the land, then B had to pay the deed tax, and the basis of tax payment was the land income, that is, the income from the land use of unit B.

Legal basisArticle 6 of the Deed Tax Law of the People's Republic of China.

Deed tax shall be exempted under any of the following circumstances:

1) State organs, public institutions, social organizations, and military units that receive land and housing ownership for office, teaching, medical treatment, scientific research, and military facilities;

2) Non-profit schools, medical institutions, and social welfare institutions that receive land and housing ownership for office, teaching, medical treatment, scientific research, pension, and assistance;

3) Inherit the right to use barren mountains, wastelands, and barren beaches for agriculture, forestry, animal husbandry, and fishery production;

4) Changing the ownership of land or houses between husband and wife during the existence of the marital relationship;

5) The legal heirs inherit the ownership of land and houses through inheritance;

6) Foreign embassies and consulates in China and representative offices of international organizations in China that shall be exempt from tax in accordance with the law shall inherit the ownership of land and houses. Frank this.

According to the needs of national economic and social development, the deed tax may be exempted or reduced for the guarantee of residents' housing needs, enterprise restructuring and reorganization, post-disaster reconstruction, etc., and shall be reported to the Standing Committee of the National People's Congress for the record.