How much is the deed tax on the house and how much is the deed tax on the house

The deed tax on the purchase of housing shall be implemented in accordance with the provisions of Document No. 23 of 2016.

Calculation of house deed tax:

Clause. 1. If the construction area is less than 90 square meters, and the first house is purchased in the same area, the rural household registration is exempt from deed tax;

Clause. 2. If the construction area is between 90 and 140 square meters, the deed tax will be applied to the first-time buyer, regardless of whether it is an urban household registration or a rural household registration;

Clause. 3. The construction area is less than 90 square meters, the first time to buy a house, urban hukou, the deed tax is 1% Fourth: The deed tax of the following conditions is 3%.

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.

According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Deed Tax, the tax basis for deed tax (2): the gift of land use right and the gift of house shall be verified by the collection authority with reference to the land use right and the market for housing sales.

Therefore, the recipient of the donated property is required to pay the deed tax in full.

In addition, the Notice of the State Administration of Taxation on Issues Concerning Strengthening the Tax Administration of Real Estate Donated by Individuals for Real Estate Transactions [Guo Shui Fa (2006) No. 144].

The second paragraph of Article 1 clearly stipulates that "for the act of donating immovable property by an individual without compensation, the deed tax shall be levied on the donee in full." ”

The deed tax on the gift of the property is levied in full, i.e. it is paid by the recipient at a rate of 3%.

Deed tax is a kind of property tax, many people will encounter the problem of when to pay the deed tax and how much to pay when the deed tax is paid when when to buy a house, how is the deed tax calculated for the house?

Deed tax on the purchase of a house, which is a special tax levied on changes in real estate property rights. If the construction area of the first house is less than 90 square meters, the deed tax to be paid is 1% of the total house price, the deed tax paid for the construction area of 90-144 square meters is 2% of the total house price, and if the construction area is more than 144 square meters, the deed tax to be paid is 4% of the total house price.

1. Housing deed tax standard.

1. The standards of housing deed tax are as follows:

1) For the first purchase of a property of less than 90 square meters, 1% of the property will be paid;

2) The first purchase of more than 90 square meters and less than 144 square meters of real estate shall be paid according to the payment;

3) The house deed tax is a tax that must be paid in the purchase and sale of houses stipulated by the state, whether it is the purchase and sale of commercial housing or stock housing, which is collected by the state.

Legal basis

Article 3 of the Provisional Regulations of the People's Republic of China on Deed Tax.

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. Basis of deed tax:

1) The sale and sale of state-owned land use rights, land use rights, and housing 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, it shall be verified by the expropriation machine cover with reference to the market**.

2. How to pay the house deed tax.

The method of paying the deed tax is as follows:

1. For the first time to purchase a house of less than 144 square meters, you need to go to the housing management department to issue a certificate of the first house;

2. Bring the "Family Housing Integrity Guarantee", the first house certificate, the purchase contract, etc. to the deed tax window;

3. If it is not the first house or non-house, you need to bring the purchase contract and the original and copy of the buyer's ID card to the deed tax window;

4. If the housing area is less than 90 square meters, pay 1% of the deed tax of the total housing price, pay the deed tax for the housing area of 90 to 144 square meters, and pay 3% of the deed tax for the housing area of more than 144 square meters.

Please click to enter ** Description of filial piety (maximum 18 words).

China's "Provisional Regulations of the People's Republic of China on Deed Tax" stipulates that the deed tax rate is 3?5%。And in 2010 the Ministry of Finance, the State Administration of Taxation.

The Ministry of Housing and Urban-Rural Development jointly issued the "Notice on Adjusting the Preferential Individual Income Tax Policies for Deed Tax in Real Estate Transactions", which also pointed out that if an individual buys an ordinary house, which is a family house, the deed tax will be halved. If the above conditions are met and the purchase area is less than 90 square meters, the deed tax rate will be calculated at 1%. At the same time, if it is the first house, the area is 90-144, the deed tax rate is 2%, and above 144, the deed tax rate is 4% (the tax rate varies from place to place).

For the second house, regardless of the size, the deed tax is paid at the rate of 4%.

The definition standard of ordinary housing is that the plot ratio of the community is more than 1, the construction area of a single unit is less than 144, and the relevant requirements of the regional average transaction ** (different policies are different in different regions. Secondly, the scope of family housing is the buyer, spouse and minor children.

Introduction to the standard of housing deed tax.

According to Article 3 of the Provisional Regulations of the People's Republic of China on Deed Tax, the deed tax rate is 3-5%. The applicable tax rate of deed tax in each region is determined by the provincial level within the range specified by 3-5% according to the actual situation of the region, and reported to the Ministry of Finance and the State Administration of Taxation for the record.

Generally, the deed tax collection standard for the first house is 1% of the house price if it is less than 90 square meters, between 90 and 140 square meters, and 4% if it is more than 140 square meters. The standard for a second apartment is 3% for those with less than 140 square meters and 4% for those with more than 140 square meters. The deed tax collection standard of the house mainly depends on whether the house is a high-end residence, and the high-end residence needs to be charged at the standard of 3%, and if it is an ordinary residence, it needs to be charged according to the standard.

This is mainly a question of defining the high-class dwelling and the ordinary dwelling. How can you tell if a house is a premium home? The standards are different in each region, taking Fuzhou City as an example.

To be considered an ordinary dwelling, it is necessary to meet all three criteria (if it is not an ordinary dwelling, it is a high-class dwelling):

1.The construction area of a single set is less than 140 square meters;

2.The unit price is less than 5500 yuan square wood;

3.The residential floor area ratio is above.

If one of the above standards is not met, it is a high-end residence.

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 individuals who purchase a second set of improved housing for a family with an area of 90 square meters or less, the deed tax will 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 of 2%. A second improved home for a family is a second home for a family that already owns a home and buys it.

Example 1: From the perspective of direct impact, the real estate policy continues to be loose, which is conducive to the destocking of the property market in non-first-tier cities. In the past policy, most cities have different degrees of exemption for the first house, and 3% is charged for all installations of more than 140 or 144 square meters and the second set.

In this case, for example, if you want to buy an improved house, if it is less than 90 square meters, if the total price is 2 million, you need to pay 60,000 deed tax in the past, but now you only need to pay 20,000 yuan after the new policy.

If the area is more than 90 square meters, you need to pay 60,000 yuan before, but after the new policy, you only need 40,000 yuan.

Example 2: Suppose you want to ** a house with an area of 150 square meters and a value of 3 million, and the house got the real estate certificate in January 2014 (the business tax period is calculated from the time after getting the real estate certificate). If this house, before the adjustment of the business tax exemption period, according to the tax rate, you need to pay 165,000 yuan of business tax and surcharge; After the adjustment, the house will be exempt from business tax, so there is no need to pay business tax, which directly saves 165000.

What will be the impact of the new property deed tax policy on the market?

Some experts said that the tax rate adjustment is to cooperate with the real estate destocking, and to encourage the real estate market through tax policies. The reason why Beijing, Shanghai, Guangzhou and Shenzhen are not implemented for the time being is that Beijing, Shanghai, Guangzhou and Shenzhen are now at the other extreme in the performance of the property market, and it is not a problem to destock in these places, and the housing prices in Beijing, Shanghai, Guangzhou and Shenzhen have picked up significantly, and there is no need to give preferential treatment to real estate in these places at this stage. Beijing, Shanghai, Guangzhou and Shenzhen now need to pay special attention to not letting housing prices recover too quickly, and excessive pressure on housing prices will also bring problems in these places.

There is no deed tax on the first home. According to the regulations, with the current deed tax policy, the individual purchase of housing is subject to differential tax rates. When an individual Yu Shenbi buys 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, the deed tax shall be implemented at 1%; If the unit area is between 90 square meters and 144 square meters, the tax rate will be reduced by half, that is, the effective tax rate will be 2%; If the purchased residential unit has an area of more than 144 square meters, the deed tax rate shall be levied at 4%.

The purchase of non-ordinary housing, two or more housing, and commercial investment properties are taxed at a rate of 4%.

Provisional Regulations of the People's Republic of China on Real Estate Tax

Article 3. The property tax shall be calculated and paid according to the residual value of the original value of the property after deducting 10% to 30%. 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 property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax.

Individual Income Tax Law

Article 3. Income from royalties, interest, dividends, bonuses, income from property leases, income from property transfers, incidental income and other income shall be subject to proportional tax rates.

1. How much is the house deed tax?1. Deed tax: transaction price or appraisal price (whichever is higher) For commercial buildings, the tax rate for second purchase or more than 144 square meters is 3%)

2. Transaction service fee: construction area (square meter) 3 yuan.

3. Stamp duty on transactions: transaction price or appraisal price (whichever is higher).

4. Property right transfer registration fee: 50 yuan (10 yuan for each additional person, 80 yuan for the buyer).2. Taxation standardsIf an individual purchases an ordinary house (the standard for ordinary housing is: a single set of construction area is less than 144 (inclusive) square meters), and the house belongs to the only house of the family (including the buyer, spouse and minor children, the same below), the deed tax shall be reduced by half.

For individuals who purchase ordinary houses of 90 square meters or less, and the houses are the only houses of the family, the deed tax will be levied at a reduced rate of 1%. 160 square meters is not an ordinary house, and the deed tax cannot be reduced.

The registration fee for property transfer is fixed at 50 yuan each time; The rest of the taxes are related to the size of the house and the amount of the contract transaction. If you have any questions about the tax standard of the house deed, please consult an expert.