1. For individual house purchase, the calculation base of deed tax is the registered price or taxable value. According to the scope of family members (including the spouse and minor children of the purchaser), the tax rate is different. For example, if the area of the first suite is above 140 square meters, the deed tax rate will be adjusted from the previous 3% to 1.5%. The deed tax rate is reduced to1%for individuals who purchase the only family house with an area of 90 square meters or less; For the only house with an area greater than 90 square meters, the deed tax rate is reduced to 1.5%. For individuals who purchase a second set of improved family housing with an area of 90 square meters or less, the deed tax rate will be reduced to1%; For the second set of improved housing with an area of over 90 square meters, the deed tax rate is reduced to 2%.
2. According to the Notice on Adjusting Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions issued by the Ministry of Finance, the payment of deed tax in 2023 is as follows: for the first suite with an area exceeding 1.40 square meters, the deed tax rate will be adjusted from the previous 3% to 1.5%. Beijing, Shanghai, Guangzhou and Shenzhen will not implement preferential policies for second homes for the time being.
It should be noted that the above are only some housing deed tax collection standards in Shenzhen, and the specific tax rates and collection standards may be different due to different regions and policies. If more information is needed, it is recommended to consult the local tax authorities or relevant institutions.
The calculation method of house deed tax is as follows:
The calculation method of house deed tax can be determined according to the deed tax rate and the house price or registration price.
According to the regulations, the deed tax rate is 3%, which is levied step by step according to the housing area and price. For the first family housing 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 over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%. For two sets of improved family houses 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%. For example, Xiao Ming's family is going to buy a second suite at a price of 3.08 million yuan, so the deed tax is calculated according to the registered price or 3% of the taxable value, that is, 3.08 million x 3% = 92,400 yuan.
To sum up, the housing deed tax collection standard in Shenzhen is expected to be adjusted in 2023, and the specific grade and tax rate have not yet been determined. Property buyers should pay close attention to the release of relevant policies in time, and consult professionals to obtain accurate information and suggestions.
Legal basis:
People's Republic of China (PRC) urban maintenance and construction tax law
Article 7
Under the following circumstances, provinces, autonomous regions and municipalities directly under the Central Government may decide to exempt or reduce the deed tax:
(a) because the land and houses are expropriated and requisitioned by the people's governments at or above the county level, and the ownership of the land and houses is re-assumed;
(two) the loss of the house caused by force majeure shall be borne by the owner of the house.