Legal analysis: need. After the reform of the camp, the transfer of land use rights should pay value-added tax, urban construction tax and education surcharge, land value-added tax and stamp duty. Therefore, only after paying the above taxes and fees, the land department will register the transfer of land use rights. Individual purchases of housing are subject to differential tax rates. According to the regulations, if an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%; If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the effective tax rate will be 2%; If the purchased residential unit area exceeds 144 square meters, the deed tax rate is 4%. Purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 4%.
Legal basis: People's Republic of China (PRC) Deed Tax Law Article 1 Where the ownership of land and houses is transferred within the territory of People's Republic of China (PRC), the units and individuals undertaking deed tax shall pay the deed tax in accordance with the provisions of this law.