What are the rules for the deed tax concession? Is the house deed tax cancelled in 2022?

The tax incentives for buying a house are different from place to place. The house deed tax in 2022 has not been cancelled. When you buy a house, you still have to pay gas, but only 1% for those within 90 square meters.

As long as you buy social security for more than two years, you can have a 20% discount, and there is no cancellation at present, so I recommend that it should be as early as possible.

In 2022, the house deed tax will not be cancelled, but there are certain preferential policies for the house deed tax, and the tax rate varies according to the different circumstances of the house purchase. According to the regulations, 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; 2% for individual purchases between 90 square meters and 144 square meters; The tax rate of the deed of housing of 144 square meters and above is 4% for individuals; Although the construction area of the house purchased by an individual is less than 90 square meters, it belongs to the use tax rate of 2% for the second purchase; The specific levy standard for the purchase of commercial buildings (shops) shall be collected by the provinces, municipalities, autonomous regions and special administrative regions, but the tax rate shall not be less than 4%.

The preferential deed tax policies in 2022 are as follows: 1. The deed tax to be paid for the purchase of real estate over 144 square meters is: 3% of the house price; 2. The deed tax to be paid for the purchase of real estate not exceeding 144 square meters is:

of the payment of the house; 3. In the case of the first house, the deed tax to be paid for the purchase of a property of no more than 90 square meters is: 1% of the house price. The new deed tax policy is based on the Notice on Adjusting the Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions jointly issued by the Ministry of Finance, the State Administration of Taxation and the Ministry of Housing and Urban-Rural Development.

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 deed tax adopts a proportional tax rate, and when the tax basis is determined, the calculation of the tax payable is relatively simple.

1. How to give housing tax:

1. The time of real estate tax payment.

2. Taxpayers who use the original real estate for production and operation shall pay real estate tax from the month of production and operation;

3. Taxpayers who build new houses for production and operation shall pay real estate tax from the next month after completion;

4. The real estate tax payment period The real estate tax shall be calculated annually and paid in installments, and the specific tax payment period shall be determined by the people of the provinces and autonomous regions and the municipalities directly under the Central Government.

2. Housing Tax Refund Process:

1. Taxpayers bring tax refund materials to the window of the local taxation bureau to apply for tax refund;

2. Present the tax income return letter at the window and affix the return seal;

3. The taxpayer shall go to the Real Estate Deed Tax Branch of the Municipal Local Taxation Bureau to check the payment form for tax payment, which shall be submitted to the People's Bank of China and stamped with the official seal in the office of the Municipal Local Taxation Bureau;

4. Verified and stamped by the Treasury Section of the District-level Finance Bureau participating in the tax refund, and then verified by the Treasury Section of the Municipal Finance Bureau, stamped with the official seal, and finally verified by the Treasury Section of the People's Bank of China;

Legal basisLaw 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 tax authorities in accordance with the Law of Respect and Leakage.

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 taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.

The 2022 deed tax reduction policy is as follows:

1. If an individual purchases the only house of the family, the deed tax shall be reduced according to different tax rates according to the area of the house, as follows: if an individual purchases the only house of the family with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If a person buys the only house of the family with an area of more than 90 square meters, the deed tax shall be levied at a reduced rate.

2. The deed tax shall be reduced according to different tax rates for individuals who purchase the second set of improved housing for families, as follows: if an individual purchases the second set of improved housing for a family with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If an individual purchases a second improved house for a family with an area of more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.

3. For the newly purchased housing in the heavy field state of demolition and relocation, the part equivalent to the demolition compensation in the transaction is exempt from deed tax.

4. Urban workers who purchase a publicly-owned house at one time according to the regulations shall be exempted from deed tax.

5. The house jointly owned by the husband and wife is a common property, and no deed tax is levied on the owner of the original joint house property right after the divorce.

New housing tax policy in 2022: Taxes payable by buyers: 1. Deed tax:

The appraised amount of the first home purchase is 90 square meters within the flat shirt such as -144 square meters, more than 144 square meters or not the first 3%, the buyer pays. 2. Stamp duty: for the house payment.

3. Transaction fee: 3 yuan per square meter. 4. Surveying and mapping fee:

Yuan square meters. 5. Ownership registration fee and certificate collection fee: generally within 200 yuan.

The process of stuffy housing transaction: 1. Both parties to the transaction go to the real estate registration center to verify the property rights. 2. The two parties sign the house sale contract.

3. Pay the purchase price. 4. Pay taxes according to the tax amount approved by the tax department. 5. Complete the transfer.

6. Deliver and complete the delivery of the property. Deed Tax: The appraised amount of the first home purchase is within 90 square meters - 144 square meters, stamp duty:

of the payment of the house; More than 144 square meters or non-first 3%, the buyer pays and so on.

Legal basis: "Provisional Regulations of the People's Republic of China on Real Estate Tax" Article 3 The real estate tax shall be calculated and paid according to the residual value of the original value of the property after deducting 10% to 30% at one time. The specific reduction range shall be prescribed by the people of provinces, autonomous regions, and municipalities directly under the Central Government.

If there is no original value of the property as a basis, the tax authority where the property is located shall refer to the same type of property for verification. If the real estate is rented, the income from the real estate rent shall be used as the basis for the calculation of the real estate tax.

Summary. Hello, the latest policies for the reduction and exemption of real estate deed tax in 2022 are as follows: 1. State organs, public institutions, social organizations, and military units that accept land and houses for office, teaching, medical treatment, scientific research and military facilities are exempted; 2. Urban workers who purchase public housing for the first time in accordance with 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; 4. Other items stipulated by the Ministry of Finance to reduce or exempt deed tax.

5. If the ownership of land and house is changed between husband and wife during the existence of the marital relationship, the legal heirs shall be exempted from deed tax if they inherit the ownership of land and house.

Hello, the latest policies for the reduction and exemption of deed tax for real estate in 2022 are as follows: 1. State organs, public institutions, social organizations, and military units that accept land and houses for office, teaching, medical treatment, scientific research and military facilities are exempted; 2. Employees of Chengshouhong Town 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; 4. Other items stipulated by the Ministry of Finance to reduce or exempt deed tax. 5. If the ownership of land and house is changed between husband and wife during the existence of the marriage relationship, the legal heirs shall be exempted from deed tax if they inherit the ownership of land and house.

Deed tax collection standard: According to the deed tax law, the deed tax fee standard is 3%-5%. Of course, the specific collection standard should be determined according to the people of the province, autonomous Fannaqiao District and municipalities directly under the Central Government, and the differential tax rate will be determined for the transfer of ownership of different subjects, different regions and different types of housing.

However, if the relevant conditions are met, exemption or reduction will be granted.

The calculation method of real estate deed tax in 2022 is: deed tax payable = tax basis tax rate. The deed tax rate is a proportional tax rate of 3%-5%, and provinces, autonomous regions and municipalities directly under the Central Government shall determine the differential proportional tax rate for the transfer of housing ownership of different subjects, different regions and different types in accordance with the regulations.

1. Individuals purchase the only home of the family

For individuals who purchase the only house of the family (the scope of family members includes the buyer, spouse and minor children, the same below), with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate.

For example, 2,180,000 was spent to buy the family's only home.

When the area of the house is 90 square meters, the deed tax to be paid = 2,180,000 (1+9%)*1%=20,000.

When the area of the house is 91 square meters, the deed tax to be paid = 2,180,000 (1+9%)*

Under normal circumstances, if the purchase area is about 90 square meters, it is still recommended to buy a house less than 90 square meters. After all, one square meter less, in addition to the house payment will be less, the deed tax will also save a lot.

We know that when buying a house, you have to pay the real estate deed tax, which is generally paid after the repossession of the building and before the real estate certificate, and the payment of the real estate deed tax is related to the size of the house area, so why many houses are 89 square meters can be explained now. Preferential deed tax policy for the first home 2022According to the new real estate policy of the Ministry of Finance, 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 on or after November 1, 2008 and purchased for the first time. One of the three preconditions of this deed tax incentive is that the commercial housing to enjoy 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 home buyer, the buyer in the purchase contract shall be the basis for the query. When accepting the inquiry of personal first-time home purchase information, the inquirer's identity certificate, commercial housing pre-sale contract or stock housing sales contract shall be reviewed (when I cannot inquire in person, the trustee shall submit my original ID card and the original ID card of the principal).

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

According to the regulations, the purchase of the only family house within 90 square meters can enjoy the preferential policy of deed tax reduction and exemption for the first house. The People's Bank of China stipulates that urban residents in China enjoy preferential mortgage interest rates when they purchase their first house. 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 and below (ordinary houses of 90 square meters and below are entitled to a preferential deed tax rate of 1%), and the buyer does not have a vertical 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. At present, the deed tax is subject to a range of 3% and 5%.

The implementation of the range tax rate is to take into account the imbalance in China's economic development and the actual situation of large differences in the economy of various regions. Therefore, the people** of all provinces, autonomous regions and municipalities directly under the Central Government can decide within the range of 3% and 5% tax rate regulations according to the actual situation of the region. However, there is a preferential policy for the deed tax reduction and exemption of the first house, if you want to enjoy various tax exemptions and loan concessions according to the purchase of the "first house", you must apply by the buyer himself, and submit the application to the district and county real estate transaction center where the purchased house is located with the purchase contract and identity documents.

Each trading center shall issue a certificate of first purchase within 7 working days from the date of acceptance.