Question about the new deed tax policy for the first home

There is no impact You are the first house The deed tax is charged according to the first house, and you don't need to show any proof, because the filing information in the housing authority clearly records that you only have one house, and will not be charged as two.

There are also 2 suites of more than 90 square meters. I don't have that to say anything from you. There are several houses that are counted by the number of units. It's not based on what area, even if you buy a 200+ square villa, it's also a set.

I don't know the specific operation of Hefei, but according to the documents issued above, I remember very clearly that the first-time home purchase discount must be a house below 90 square meters, such as the landlord is 98 square meters, should not meet the conditions for the first time to buy a house. In this case, the landlord should be taxed at 2% of the normal point, and the landlord will ask you about the ** guide price of that lot, if your current house price exceeds the ** guide price, it will be levied at 4%.

More than 90 square meters is also 2 suites, that is, although the landlord's house of 98 square meters is the first time to buy a house, it still cannot enjoy the preferential treatment of the first time to buy a house, and can only be levied according to the standard of 2 house purchases.

The state's regulations on the payment of deed tax are: below 140 square meters, more than 140 square meters of luxury houses must pay 3% of the deed tax.

The standard of deed tax levied on the first purchase of ordinary housing: within 90 square meters - within 144 square meters, more than 144 square meters or non-ordinary houses shall be paid at 3%;

Refer to the national regulations: the standard for levying deed tax on the first purchase of ordinary housing: within 90 square meters and within 144 square meters, non-first-time buyers or more than 144 square meters shall be paid at 3%, and non-ordinary houses shall be paid at 3%.

I don't understand, ask the waiter.

Legal analysis: The new policy of deed tax for the first house is as follows, a house below 90 square meters is a collection standard, a standard is 90 to 144 square meters, and another standard is a standard for more than 144 square meters. If it is a second or third house, it will no longer enjoy this preferential policy.

Generally, the deed tax rate for the first home is 3% to 5%, which varies slightly.

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.

On October 1, 2022, China** implemented a new policy on the payment of deed tax by first-time home buyers. The main contents include:

Reduced deed tax rate for first-time home buyers: For first-time homes, the deed tax rate is reduced from 3% to:

Increasing the eligibility limit for first-time home buyers: Only residents who own their own homes and have paid personal income tax for the home buyer and their spouse for at least 5 years can enjoy the tax exemption for the purchase of the first home.

Cap on first home purchase**: The cap on first home purchase** has also changed, with different limits in different cities.

These policies are designed to encourage and protect first-time home buyers and help regulate the real estate market.

If the area of the first house is 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the area is between 90 square meters and 144 square meters (including 144 square meters), the deed tax shall be levied at a reduced rate. Those with an area of more than 144 square meters are not eligible for the exemption and are subject to a deed tax rate of 3%. It should be noted that the reduction is only available for the purchase of ordinary houses, and there is no reduction for non-ordinary houses.

Precautions for buying a house and paying deed tax.

1. Before paying the deed tax, you need to prepare the information in advance, mainly including the purchase contract, the purchase payment bill, the buyer's ID card, the household registration book, etc., but because the regulations are different in different places, it is recommended to go to the collection department to understand the situation first.

2. There are many preferential policies on deed tax, but according to the nature of the house, the preferential discount is also different, in the case of the first house, the area is less than 90 square meters, the tax rate is 1%, and the area is more than 90 square meters, the tax rate is, taxpayers should understand in advance.

3. Generally, there will be a special window for paying deed tax in the real estate trading center, and when you go to the hall, you can ask the security personnel first, so as not to waste time, including problems in the process of handling procedures or preparing materials, you can also consult the staff.

4. Paying deed tax seems to be a very simple thing, but in fact, there are many details that need to be paid attention to, such as the integrity of the materials, payment methods, queuing numbers, etc., especially for friends with cash, you must pay attention to keeping your money to avoid loss.

Precautions for buying a new house.

1. Property rights issues:

When buying a house, you should pay attention to the property rights of the house, because it is directly related to your own vital interests, and the property rights owned by the owner will also be affected. Some of them are due to the fact that the regional planning has been changing, which leads to the inability of developers to develop and sell the land immediately after taking the land, and some are due to the phenomenon that some developers are unwilling to hold on to the land, which leads to the shrinkage of property rights.

2. The problem of house area:

According to the relevant regulations of our country, if the building area of the house does not match the agreed area, if there is an agreement in the contract, it will be implemented according to the agreement, if there is no agreement, the error ratio is within 3%, then the two parties will settle according to the facts, and the area error ratio exceeds 3% Part of the house price needs to be borne by the developer.

3. Delivery time:

In case of delayed delivery, the two parties can negotiate and set a grace period to allow the developer to perform the contract within the time limit. However, if the developer fails to deliver the property within the time limit, then the owner has the right to terminate the contract, and the developer needs to bear the liability for breach of contract.

The basis of taxation is multiplied by the tax rate.

The calculation formula of the deed tax of the first house is equal to the tax basis multiplied by the tax rate, the tax basis here is the tax rate of the house excluding tax**, and the tax rate needs to be combined with the specific local regulations, choose the appropriate tax rate for calculation, in the deed tax law, it is also clearly stipulated that the tax rate of the deed tax is 3% to 5%, of course, the deed tax itself still has preferential conditions, the area of the house is different, the tax rate of the deed tax will be different.

Deed tax refers to a one-time tax levied on the new owner at a certain percentage of the property price in respect of the contract entered into by the parties when the real estate property is transferred and changed.

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%.

1. Preferential deed tax policy for the first house.

The real estate bureau implements the standard for individual house purchases, and the new real estate policy of the Ministry of Finance stipulates that the deed tax rate will be temporarily adjusted to 1% for ordinary houses with an area of 90 square meters or less that are signed after the demolition on November 1, 2008 and after the demolition. One of the three preconditions for this deed tax incentive is that the commercial housing to be eligible for the preferential treatment must be the owner's first home. The definition of the first housing is provided by the Real Estate Bureau and the Finance Bureau.

To inquire about the information of the first house purchase, the buyer in the house purchase contract is the basis for the query. When accepting the inquiry of the information of the first purchase of a house by an individual, it is necessary to review the identity certificate of the inquirer, the pre-sale contract of the commercial housing or the sales contract of the stock house (when the person cannot inquire in person, the trustee shall submit the original ID card of the person and the original ID card of the principal).

Based on the definition standards of the property rights information system, it is stipulated that in the property rights registration information database, there is no property right registration record, or there is property rights registration, but the property rights are self-built, inherited, gifted, housing reform, affordable housing, demolition and resettlement housing, all belong to the first purchase of the house is unlucky, and the property rights market department of the real estate bureau will issue the "first purchase certificate". The standard also stipulates that the area where personal housing purchase information can be queried is limited to the area registered by the agency that issued the "First Home Purchase Certificate".

Second, the business tax policy.

If an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full; Individuals who will purchase housing for more than 2 years (including 2 years) are exempt from business tax.

Leju Note: The original policy is "if an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full; If an individual sells a non-ordinary house purchased for more than 2 years (including 2 years), the business tax shall be levied on the difference between the sales income and the purchase price of the house; Individuals who will purchase ordinary housing for more than 2 years (including 2 years) are exempt from business tax. ”)

The specific procedures for tax exemption, the time of purchasing a house, the issuance of invoices, the acquisition of housing in a non-purchase form and other relevant tax administration regulations shall be in accordance with the notice of the Ministry of Construction and other departments on the opinions of the Ministry of Construction and other departments on stabilizing housing, the notice of the State Administration of Taxation and the Ministry of Construction on strengthening the administration of real estate taxation (Guo Shui Fa No. 2005 No. 89) and the notice of the State Administration of Taxation on several specific issues in the implementation of real estate tax policies (Guo Shui Fa No. 2005 No. 172). The relevant provisions of the implementation of the relevant provisions.

2019 Property Deed Tax Policy:

1.The tax rate on the deed of housing of 144 square meters and above is 4% for individuals.

2.2% for individuals between 90 square meters and 144 square meters.

3.If an individual buys a house for the first time and the construction area is less than 90 square meters (inclusive), the deed tax rate is 1%, and the preferential policy remains unchanged.

4.Although the construction area of the house purchased by an individual is less than 90 square meters, but it is a second home purchase (including changing the name of the property to a spouse and minor children), the applicable tax rate is 2%.

5.The specific levy standards for the purchase of commercial buildings (shops) shall be collected by the provinces, municipalities, autonomous regions and special administrative regions. However, the tax rate shall not be less than 4%.

The first home refers to the purchase of only one house, according to the national standard for the recognition of the first home. The People's Bank of China stipulates that China's urban residents who purchase their first house enjoy preferential mortgage interest rates and low down payment ratios. The so-called "first home" must meet three conditions at the same time:

The buyer is at least 18 years old, and the house he buys is an ordinary house of 90 square meters or less.

1) First understand how to pay the deed tax of the first home before the announcement of the new policy, the deed tax of the first house is determined according to the area of the house, and there are three levels of area ratio requirements, including: the first house purchase area of more than 140 square meters, you need to pay 3 proportion of the purchase price; For the purchase area of the first house below 90 square meters, 1% of the purchase price needs to be paid; For the first home between 140 square meters and 90 square meters, you need to pay the proportion of the purchase price1 5.

2) The new policy is: if the first house is purchased with an area of less than 90 square meters, the deed tax shall be paid according to 1 of the purchase price, and the deed tax shall be paid according to 1 5 of the purchase price if the first house is purchased with an area of more than 90 square meters.

3) After comparing the two, the area of this house is reduced by 140 square meters, and it is changed to two groups of purchase area, which reduces the proportion of deed tax collection.

4) The new deed tax policy has alleviated the situation of building storage in many cities and increased the activity of real estate transactions.

1. How to calculate the deed tax of the first house in Beijing.

1) The deed tax collection standard for the first house in Beijing: the deed tax of the first house below 90 square meters shall be paid according to the transaction price 1, the tax from 90 square meters to 144 square meters shall be paid according to the transaction price 1 5, and the tax shall be paid according to the transaction price 3 if the deed tax is more than 144 square meters.

2) According to Beijing regulations, the purchase of a family house of less than 90 square meters can enjoy the preferential policy of deed tax reduction and exemption for the first house. The first house in Shandong refers to the purchase of only one house, and the People's Bank of China stipulates that China's urban residents can enjoy preferential mortgage loan interest rates when they purchase a house.

3) The so-called first house in Beijing must meet three conditions at the same time: the buyer is at least 18 years old, the house purchased is an ordinary house of 90 square meters or less (ordinary housing of 90 square meters and below is entitled to the preferential deed tax rate1), and the buyer does not have a house purchased alone or jointly with others. However, this does not apply to houses purchased with parents, purchased in accordance with the housing reform policy, and obtained through inheritance or demolition and resettlement.

2. What is the deed tax rate for the first home?

The main body of the house needs to provide a certificate of no house, and when there is no mortgage record, you can enjoy the filial piety and deed tax benefits for the first home purchase. At the same time, if an individual purchases an ordinary house that is the only home of the family, the deed tax will be halved; If the area of the purchased house is less than 90 square meters, the deed tax rate shall be calculated at 1; If the first house is purchased with an area of 90 144 square meters, the deed tax rate is 2; The first house purchased is more than 144 square meters, and the deed tax rate is 4; The deed tax for the second house, regardless of the area, is charged at 4. Of course, the tax rate varies from region to region, so you can consult the local authorities for your specific situation.

The first house purchased within 90 square meters can enjoy the preferential policy of deed tax reduction and exemption for the first house, the first house means that you buy only one house, Bank of China stipulates that Chinese residents can enjoy preferential mortgage interest rates when they buy the first house.