How much to pay the deed tax for the first home, and how much to pay for the first home

1. How much is the deed tax paid for the first home.

1. There are three types of deed tax payment for the first house:

1) For first-time buyers of less than 90 square meters, 1% shall be paid;

2) 90 to 140 square meters according to the house price;

3) More than 140 square meters will be paid at 3% of the room price.

2. Legal basis: Article 3 of the Provisional Regulations of the People's Republic of China on Real Estate Tax.

The property tax is 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 property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax.

2. How to calculate the deed tax for the purchase of a house.

The deed tax is calculated based on the actual ** of the house, which is calculated by multiplying the transaction ** of the house by the tax rate, and the deed tax rate is 3 to 5%. The basis for calculating deed tax is as follows:

1. The transfer of state-owned land use rights, land use rights, and housing sales are transactions;

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. The exchange of land use rights and houses is the difference between the land use rights and houses exchanged.

The proportion of the first home deed tax is 3%-5%**, and the specific applicable tax rate is determined by the people of the provinces, autonomous regions and municipalities directly under the Central Government in the range of 3%-5%.

For ordinary houses of less than 144 square meters of the total amount of housing payment, if an individual purchases an ordinary house of 90 square meters or less, and the house is the only house of the family, the deed tax will be levied at a reduced rate of 1%, 3% for more than 144 square meters, and 4% for non-residential.

The income obtained by individuals from the transfer of houses for self-use for more than 5 years and which is the only living house of the family will continue to be exempted from individual income tax.

Taxpayers who own their own housing and repurchase it within 1 year will no longer be exempted from personal income tax.

Downgrade the rules

On October 1, 2010, the deed tax on the purchase of the first ordinary house by an individual was reduced. Taxpayers who own their own housing and repurchase it within 1 year will no longer be exempted from personal income tax.

The deed tax is halved for individuals to purchase ordinary houses for self-use, and the deed tax is halved for individuals who purchase ordinary houses that belong to the only family housing. Family members include home buyers, spouses and minor children.

If it is the first time to buy a house, the deed tax rate is determined according to the size of the area

1. The deed tax to be paid for the purchase of real estate exceeding 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: the house payment;

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.

It depends on the area of the real estate certificate, the deed tax needs to be paid if it is greater than 90 square meters, and the deed tax only needs to be paid 1% if it is less than 90 square meters.

The calculation of the deed tax for the first house is: 1% for the deed tax below 90 square meters, 144 square meters for the deed tax below 90 square meters, and 3% for the property of 144 square meters and above, the property nature is for villa or commercial use, the plot ratio of the community is small, and the unit price of the property exceeds the local ** specified limit.

[Legal basis].

Article 3 of the Provisional Regulations 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 8. The tax liability of deed tax shall be the day on which the taxpayer signs the contract for the transfer of land or house ownership, or the day on which the taxpayer obtains other certificates in the nature of a contract for the transfer of land or house ownership.

Article 9. 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 time limit approved by the deed tax collection authority.

[Legal Analysis].The deed tax rate is 3 -5, and the specific applicable tax rate shall be proposed by the provinces, autonomous regions and municipalities directly under the Central Government, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be filed with the Standing Committee of the National People's Congress and the National People's Congress. At the same time, provinces, autonomous regions and municipalities directly under the Central Government can determine differential tax rates for different entities, different regions and different types of housing ownership transfer registration, and each region has its own discretion.

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 will be levied at a reduced rate of 1%. If the deed tax for the first house in 2021 is more than 90 square meters, the deed tax will be levied at a reduced rate.

[Legal basis].Article 3 of the Deed Tax Law of the People's Republic of China is 3% to 5%.

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.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

Deed tax refers to the tax paid by the buyer and seller in the sale and purchase of the house, and its amount depends on the ** of the house and the tax rate of the area where the car is located. Generally speaking, the formula for calculating the deed closure tax is: deed tax demolition = house ** tax rate.

For example, if the ** of a house is 1 million yuan, and the local tax rate is 3%, then the buyer needs to pay the deed tax of 1 million yuan 3% = 3,000 yuan.