How to pay the deed tax for the first house and the second house.

Generally speaking, it is like this: if you have a house in another place, you will have a local house purchase tax.

The first set is counted when the payment is made, but if there is a loan for the non-local house and it has not been paid off, the loan is counted as 2 sets. In terms of taxes and fees, the first and second sets of classification standards are the same prefecture-level cities.

Whether there is a property within the scope or not, and no property is considered the first home.

If there is a property, it is counted as 2 houses, and the tax rate is 3% of the total price.

The deed tax is a local tax, and the deed tax regulations stipulate that the deed tax rate in China is 3-5%, and the applicable tax rate of the deed tax shall be determined by the people of the provinces, autonomous regions and municipalities directly under the Central Government in accordance with the actual situation of the region within the range specified in the preceding paragraph, and shall be reported to the Ministry of Finance.

and the State Administration of Taxation for the record.

Taxation Rules

According to Article 4 of the Detailed Rules of the Provisional Regulations of the People's Republic of China on Deed Tax, the basis for calculating deed tax (2): land use right.

Gifts and house donations shall be approved by the expropriation authorities with reference to land use rights 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 second paragraph of Article 1 of the Notice of the State Administration of Taxation on Issues Concerning Strengthening the Tax Administration of Immovable Gifts by Individuals in Real Estate Transactions [Guo Shui Fa (2006) No. 144] clearly stipulates that "for the act of individuals donating immovable property without compensation, the full amount of deed tax shall be levied on the donee. "The deed tax on the gift of property is levied in full, i.e. it is paid by the recipient at a rate of 3%.

The above content reference: Encyclopedia - Deed Tax.

Deed tax payable for the first house = total purchase price (1+9%) 1% or deed tax payable for the second house = total purchase price (1+9%) 1% or 2% of the fiscal and tax 2016 document No. 23:

If the purchase area of the house is less than 90 square meters, the deed tax is 1%;

There is a difference in the deed tax for an area of more than 90 square meters, 2% for the first house and 2% for the second house;

Finance and Taxation 2016 Document No. 23:

For individuals who purchase the only house (i.e., the first house) of the family, and the construction area of a single unit is 90 square meters or less, the deed tax will be levied at a rate of 1%; If the construction area of a single set is more than 90 square meters, the deed tax shall be levied at the tax rate. If the second house is purchased 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%.

1. Calculation of deed tax.

1. The transfer of state-owned land use rights, land use rights, and housing sales shall be based on the transaction.

2. The donation of land use rights and housing gifts shall be approved by the expropriation authorities with reference to the land use rights and the market for housing sales.

3. When the exchange ** is equal, the deed tax is exempted; In the event of an unequal exchange, the deed tax shall be paid by the party who overdelivers the currency, physical goods, intangible assets or other economic benefits.

4. The basis for levying deed tax on housing ancillary facilities:

1) If the land use right and house ownership of the house ancillary facilities are purchased by installments, the deed tax shall be calculated according to the total price specified in the contract.

2) If the ownership of the house ancillary facilities is separately valued, the deed tax shall be levied at the applicable tax rate determined by the local soil; If it is denominated in the same way as the house, the same deed tax rate as the house will be applied.

The above is the relevant content of the new policy on deed tax subsidy, and the applicant for deed tax subsidy must be jointly applied for by the buyer in the commercial housing sales contract; If the purchaser is a minor, the legal guardian shall apply on his behalf. Are you clear?

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

Article 3 The 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.

First Home Deed Tax Payment:

1) The deed tax of the buyer's first house with an area of less than 90 square meters: 1% of the assessment ** (2) The first deed tax of the buyer with an area greater than 90 and less than 144 square meters is: (3) higher than the market guidance of the district**, the area is greater than or equal to 144 square meters, and the buyer is not the deed tax of the first second house or more than two sets of real estate:

3% of the assessment**.

Second house deed tax payment:

The deed tax for second homes is 3%, regardless of size.

The formula for calculating deed tax is: tax payable = tax basis tax rate.

First Home Deed Tax Payment:

1) The deed tax of the buyer's first house with an area of less than 90 square meters: 1% of the assessment ** 2) The deed tax of the buyer's first house with an area greater than 90 and less than 144 square meters is: the disadvantages of the assessment ** 3) Higher than the market guidance of the district**, the area is greater than or equal to 144 square meters, and the buyer is not the deed tax of the first second house or more than two sets of real estate:

3% of the assessment**.

Payment of deed tax for the rental of the second suite:

The deed tax for second homes is 3%, regardless of size.

The formula for calculating deed tax is: tax payable = tax basis tax rate.

First Home Deed Tax Payment:

1) The deed tax of the buyer's first house with an area of less than 90 square meters: 1% of the assessment ** (2) The first deed tax of the buyer with an area greater than 90 and less than 144 square meters is: (3) higher than the market guidance of the district**, the area is greater than or equal to 144 square meters, and the buyer is not the deed tax of the first second house or more than two sets of real estate:

3% of the assessment**.

Second house deed tax payment:

The deed tax for second homes is 3%, regardless of size.

The formula for calculating deed tax is: tax payable = tax basis tax rate.

The deed tax of the first house will be related to the area, the area of the first house is less than 90 according to 1, the area of 90 144 (there are differences in different places) according to 1 5 (the tax rate is halved, calculated by the conventional 3), and the area of more than 144 is levied according to 3 (there are differences in different places). The deed tax for a second home is fixed at 3 (varies from place to place).

Deed tax refers to a one-time tax levied on the new owner (property right bearer) at a certain percentage of the property price of the contract entered into by the parties when the property rights of immovable property (land, house) are transferred and changed.

The characteristics of the deed tax are as follows:

1. The purpose of levying deed tax is to protect the legitimate rights and interests of real estate owners. Through taxation, the deed tax collection authority will issue the deed in the name of **, as a legal property right certificate, that is, to bear the responsibility of guaranteeing property rights. Therefore, the deed tax has the nature of fees, which is the main feature of the deed tax that is different from other taxes;

2. The taxpayer is the inheritor of property rights. When there is a sale, pawn, gift or exchange of houses, a one-time deed tax can be levied on the property right holders according to the value of the transfer;

3. The deed tax adopts a proportional tax rate, that is, when the property right of the house is transferred and changed, the taxpayer can be levied according to a certain proportion of the tax rate.

Notice on Adjusting the Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions》 Article 1 On the Deed Tax Policy.

1) 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.

2) 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 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 of 2%.

A second improved home for a family is a second home for a family that already owns a home and buys it.

3) If a taxpayer applies for preferential tax treatment, the real estate department in charge of the place where the house is purchased shall issue a written inquiry result on the taxpayer's family housing situation according to the taxpayer's application or authorization, and transmit the inquiry result and relevant housing information to the tax authorities in a timely manner. If the taxpayer does not have the conditions for the inquiry and cannot provide the results of the family housing inquiry, the taxpayer shall submit to the tax authorities a written guarantee of good faith for the actual number of family houses, and if the guarantee of good faith is not true, it is a false tax declaration, which shall be handled in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection, and the record of dishonesty shall be included in the personal credit reporting system.

In accordance with the principle of convenience and efficiency, the competent real estate department shall issue the results of the written inquiry of the taxpayer's family housing situation in a timely manner in accordance with the regulations, and the tax authorities and the world customs shall complete the application for tax incentives submitted by the taxpayer within a time limit.

4) The specific operational measures shall be jointly formulated by the competent departments of finance, taxation and real estate of all provinces, autonomous regions and municipalities directly under the Central Government.