1. If the first suite is purchased, the transaction housing area is less than or equal to 90_, the deed tax rate is 1%, and the transaction housing area is more than 90_, and the deed tax rate is halved on the original basis, that is, the deed tax rate is1.5%;
2. If you buy a second suite, the transaction housing area is less than or equal to 90_, the deed tax rate is 1%, the transaction housing area is more than 90_, and the tax rate is 2%. If the new house or second-hand house you buy is the third suite or above, the deed tax rate is 3% regardless of the size of the house, and there is no reduction.
What is the process of paying deed tax?
1, take a seat accordingly, and issue a document retrieval certificate. Whether buying the first family house or the second family house, the area is less than or equal to 90 square meters, and the deed tax rate is 1%. Buy the first family house with an area of over 90 square meters, and the deed tax rate is 1.5%. Buy two family houses with an area of over 90 square meters, and the deed tax rate is 2%. The deed tax rate is 3% for the purchase of the third suite of family housing and above. Only by issuing a file search certificate can you get the right seat and know the tax rate you should pay;
2. Prepare materials. Property buyers need to prepare five materials when paying taxes: purchase contract, proof of file search, original ID card and copy of household registration book. After submitting the tax return and preparing the information, the next step is to apply for tax return to the corresponding tax bureau. Take the information, where to pay taxes, the article will introduce below. Fill in the letter of good faith later;
3. Check the basic information of tax payment, the tax bureau enters the information of the amount that the taxpayer should pay, and then prints a copy of the "Audit Form for Tax Return of Real Estate Transactions". When paying taxes, buyers must confirm the contents in the form and then sign and seal it. Pay the fee, sign it, and then proceed to the next step-pay the fee. With the signature and seal of the "real estate transaction tax declaration audit form" to the corresponding toll counter to pay.
What is the deed tax rate in 2022?
1. According to the regulations, the deed tax will be levied at a reduced rate of 1% for individuals who purchase the only family housing area of 90 square meters or less;
2. If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%;
3. If an individual purchases a second set of improved family housing with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%;
4. If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. (Guangzhou, Guangzhou and Shenzhen are not applicable for the time being, and are levied at the tax rate of 3%).
What are the provisions for deed tax collection in 2022?
1, the first suite tax inquiry information of the first house purchase, based on the buyers in the house purchase contract. When accepting an individual's first-time house purchase information inquiry, it is necessary to review the identity certificate of the inquirer, the pre-sale contract of commercial housing or the sales contract of the stock house (if I can't inquire in person, the trustee shall submit the original ID card of myself and the original ID card of the client);
2. The first home tax takes the purchaser as the unit, and based on the definition standard of the property right information system, it is stipulated that in the property right registration information database, there is no property right registration record, or there is property right registration, but the source of property right is self-built, inheritance, gift, housing reform, affordable housing, demolition and resettlement housing, all of which belong to the first home purchase, and the property right market department of the real estate bureau issues the "First House Purchase Certificate Hall News". The standard also stipulates that the area for inquiring about individual purchase information is limited to the area registered by the institution that issued the Certificate of First Purchase.
Legal basis: Article 4 of the Provisional Regulations of People's Republic of China (PRC) on Real Estate Tax.
If the property tax is calculated and paid according to the residual value of the property, the tax rate is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%.
Article 5
The following properties are exempt from property tax:
1. Property occupied by state organs, people's organizations and the army;
Two, by the state finance department allocated funds for the unit occupied real estate;
Three, religious temples, parks, places of interest for their own use;
4. Non-operating real estate owned by individuals;
Five, other real estate tax exemption approved by the Ministry of Finance.