How is the purchase deed tax calculated The tax amount refers to whether the appraised house price o

The purchase deed tax is calculated and levied based on the actual transaction**.

According to Article 4 of the Provisional Regulations of the People's Republic of China on Deed Tax, the tax basis of deed tax:

1) The transfer 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, the expropriation authority shall verify and approve it with reference to the market.

That is, you can quote the low point of the ** that you quote to the exchange.

Deed Tax: Ordinary Residential: Appraisal Price*; Non-ordinary dwellings: Appraisal price * 3%.

For the purchase of a house, the amount of deed tax charged is based on the area of the house and whether the buyer is the first house, and the calculated area is calculated according to the floor area. The deed tax payment amount is as follows: 1% for less than 90 square meters, 90 square meters - 144 square meters, 3% for more than 144 square meters, and 3% for second suites.

The total price of the house. The deed tax is calculated according to the house price, and the deed tax is a certain percentage of the total house price, so the higher the house price, the more the deed tax. However, the area also has a decisive role, and the various stages of the house area have an impact on the proportion of deed tax collected, for example, the deed tax ratio below 90 square meters is the lowest, and more than 144 square meters should be calculated according to the highest proportion.

Introduction

Whether the first house or the second house of the family is purchased, with an area of less than or equal to 90 square meters, the deed tax rate is 1%. If you buy the family's first house with an area of more than 90 square meters, the deed tax rate is.

For the purchase of a second family house with an area of more than 90 square meters, the deed tax rate is 2%. When purchasing a third home and above for a family home, the deed tax rate is 3%.

According to the regulations, with the current deed tax policy, the individual purchase of housing is subject to differential tax rates. When 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, 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%.

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.

How to calculate the deed tax, do you understand?

The housing deed tax is calculated according to 3% to 5% of the transaction price, and is paid on the day of signing the housing ownership transfer contract or the day of obtaining other certificates with the nature of the housing ownership transfer contract, and the amount payable = the transaction price The applicable tax rate.

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 the 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. Article 9 of the Provisional Regulations of the People's Republic of China on Deed Tax shall, within 10 days from the date of occurrence of tax liability, file a tax declaration with the deed tax collection agency where the land or house is located, and pay the tax within the time limit approved by the deed tax collection authority.

The calculation standards of the house deed tax are as follows: 1. 1 when the area of the first house is less than or equal to 90 square meters, and when it is greater than 90 square meters; 2. 1 when the area of the second house is less than or equal to 90 square meters, and 2 when it is greater than 90 square meters; 3. The number of new or second-hand houses is 3 for the third house or more units, and there is no reduction or reduction.

Article 9 of the Provisional Regulations of the People's Republic of China on Deed Tax.

Taxpayers shall, within 10 days from the date of occurrence of tax liability, file tax returns with the deed tax collection authority where the land or house is located, and pay the tax within the due limit approved by the deed tax collection authority.

Article 8 of the Provisional Regulations of the People's Republic of China on Deed Tax.

The tax liability of the deed tax shall be the day on which the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates of the nature of the land and house ownership transfer contract.