The standard deed tax for the recognition of the first house, and the standard for the recognition o

The definition of a second home is calculated on a family basis (including the borrower, spouse and minor children).

1. As"Ten articles of the new country"The Ministry of Housing and Urban-Rural Development, the People's Bank of China and the China Banking Regulatory Commission recently jointly issued a document to standardize the standards for the recognition of second homes (Jianfang [2010] No. 83), which follows the principle of "family as a unit, housing recognition and loan" for individuals applying for commercial housing loans.

2. That is, if one of the family members already has a house, buying a house again will be counted as a second house.

3. The current husband has a house before marriage, although it is his personal property, but if he buys a house after marriage, it is still regarded as the second house of the family.

4. That is to say, the house I just bought belongs to the second house. A deed tax of 3% of the total price is required.

5. When handling property rights, the deed tax department verifies the deed according to the submitted housing property rights information and enters the valid document number of the first head of household on the computer. If the person has already enjoyed the deed tax concession before, then the computer will automatically print the 3% when printing the payment slip.

What is the standard for determining the first home of deed tax?

1. The criteria for the recognition of the first house: this condition must be met: for the first time to purchase a house of less than 90 square meters in the only house of the "family", the deed tax is preferential to 1 of the contract price.

2. The significance of the identification of the first house: the deed tax can be paid according to a suite, 1% of the standard, not the first set, and the deed tax needs to be paid 3%.

3. If any one of the buyers, spouses and minor children in the family already owns or jointly owns the house under their names, and any one of the family members who buys the house again cannot be recognized as the "only house of the family".

Legal analysis: 1. If you have taken out a loan to buy a house, the commercial loan has been settled, and then you have a loan to buy a house - it is the first set.

2. If you take out a loan to buy a house and sell it later, you can't find the property through the housing registration system, but you can find the loan record in the bank credit system, and then take out a loan to buy a house - the first set.

3. I have bought a house in full and bought a house with a loan - the first set.

4. I bought a house in full, and later sold it, and the housing registration system could not find the property, so I took out a loan to buy a house - the first set.

5. The individual has a record of two commercial loans under his name, all of which have been paid off and can provide proof of two houses, in this case, when refinancing - the first set.

6. There is a commercial loan in the name of the individual that has been paid off, and the other is a provident fund loan, and at the same time, he can provide a certificate of housing **, and apply for a commercial loan to buy a house - the first set.

7. Husband and wife, one party uses a commercial loan to buy a house before marriage, and the other party uses a provident fund sedan loan to buy a house before marriage, and the two want to take out a joint loan in the name of husband and wife after marriage. If the loan has been repaid, the banking financial institutions can flexibly grasp the loan interest rate and down payment ratio according to the borrower's solvency, credit status and other specific factors.

Legal basis: Deed Tax Law of the People's Republic of China

Article 1 Units and individuals who transfer the ownership of land or 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 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 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.

Legal analysis: Criteria for determining the first house when paying deed tax (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 residence 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 shall be reduced by half, that is, the effective tax rate shall be; (3) If the area of the purchased residential unit is more than 144 square meters, the deed tax rate shall be levied at 3%.

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

Article 3 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 4 The basis for calculating the deed tax: (1) the transfer of state-owned land use rights, land use rights, and house sales are transactions; (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 there is no justifiable reason, the expropriation authority shall verify and approve it with reference to the market.

Legal analysis: to see if it meets the criteria for the identification of the first home.

The so-called "first home" must meet three conditions at the same time:

1. The buyer is at least 18 years old;

2. The house you buy is an ordinary house of 90 square meters and below;

3. The buyer does not have a house purchased alone or jointly with others under his name. 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.

Legal basis: Article 1 of 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 Individual Income Tax Policies for Deed Tax in Real Estate Transactions is 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%.

1. If you have taken out a loan to buy a house, the commercial loan has been settled, and then you have a loan to buy a house, which is the first set. 2. If you have bought a house with a loan and later sold it, you can't find the property through the housing registration system, but you can find the loan record in the bank credit system, and then take out a loan to buy a house, which is the first set. 3. I have bought a house in full and bought a house with a loan - the first set.

4. I bought a house in full, and later sold it, and the house registration system could not find the property, and then took out a loan to buy a house, which was the first set. 5. There are two commercial loan records under the name of the individual, all of which have been paid off and **, and at the same time can provide two sets of housing ** proof of the gods, in this case, when the loan is re-financed, it will be counted as the first set. 6. There is a commercial loan under the individual's name that has been paid off, and the other is a provident fund loan, and at the same time, the proof of being able to provide housing for the house can be applied for a commercial loan and then buy a house, which is the first set.

7. Husband and wife, one party uses a commercial loan to buy a house before marriage, and the other party uses a provident fund loan to buy a house before marriage, and the two want to take out a joint loan in the name of husband and wife after marriage. If the loan has been repaid, the banking financial institutions can flexibly grasp the loan interest rate and down payment ratio according to the borrower's solvency, credit status and other specific factors. Article 3 of the Deed Tax Law of the People's Republic of China stipulates that 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 the region, and shall be reported to the Ministry of Finance and the State Administration of Taxation for the record.