1. How to collect the deed tax in Guangzhou?
First, the construction area is less than 90 square meters, and it is the first time to buy a house in the same area, and the rural hukou is exempt from deed tax.
2. If the construction area is between 90-140m2, the deed tax is 3. If the construction area is below 90m2, the deed tax is 1%. Fourth, the deed tax is 3% in the following cases.
The ownership transfer methods of various types of land and houses are different, and the deed tax pricing methods are also different. There are four kinds of tax basis for deed tax:
According to the transaction price. The transaction price is finalized by both parties to form a contract, and the tax authorities directly calculate the tax accordingly. This pricing method is mainly applicable to the transfer of state-owned land use rights, the sale of land use rights and the sale of houses.
According to the market price. Land and house prices are by no means static. For example, after Beijing became the host city of the 2008 Olympic Games, the land price of the Olympic Village soared immediately. When the land use right and the house in this lot are given away, the pricing basis can only be the market price, not the original value of the land or house.
Tax is determined according to the exchange price difference between land and houses.
Second, Guangzhou real estate deed tax new policy interpretation
2065438+On March 15, 2006, Guangzhou Local Taxation Bureau issued an announcement, clarifying that Guangzhou will strictly implement the preferential policy of real estate deed tax in accordance with the "No.23 Document" issued by the state.
This means that in a series of documents on deed tax issued by the central government in the whole province since late February, Guangzhou citizens can clearly enjoy: "If an individual buys a family's only house with an area of over 90 square meters, the deed tax will be levied at a reduced rate." In other words, the only (first set) 144 square meter mansion previously purchased by Guangzhou citizens will be subject to deed tax from now on, which is the same as the deed tax paid by the central government at the rate of 3% before the New Deal.
Only family housing/kloc-deed tax over 0/44 square meters Yesterday morning, official website and Guangzhou Local Taxation Bureau issued the "Operational Guidelines of Guangzhou Local Taxation Bureau on Implementing Preferential Tax Policies in Real Estate Transactions", indicating the implementation of "Guangdong Finance Law No.6 Document". Prior to this, Guangdong Province issued the No.6 Document of Guangdong Financial Law, indicating the implementation of the National No.23 Document.
In the "No.23 Document" published in February 19, the clause that can bring preferential deed tax to Guangzhou citizens is "the deed tax will be reduced if the family's only housing area is more than 90 square meters". Since the only (first set) housing in Guangzhou was 90 square meters 144 square meters before, and the deed tax was paid, the New Deal only benefited people whose only (first set) housing was a luxury house above 144 square meters.
On February 24, some real estate tax windows in Guangzhou reported that "the first suite is cross-regional", that is, as long as the second suite purchased by Guangzhou residents is cross-regional, they can enjoy the deed tax concession of the first suite.
On February 25, Guangzhou Local Taxation Bureau issued an announcement, saying that the detailed rules for the implementation of deed tax concessions would be clarified after the Guangdong Provincial Local Taxation Bureau issued the landing documents, and the "cross-regional first suite" was stopped. The preferential policy of enjoying deed tax for the first suite above 144 square meters has also been suspended.
Relevant persons said, "Guangzhou has never introduced the policy of' cross-regional first set'." Guangzhou local tax mentioned in yesterday's announcement, "For taxpayers who overpaid or underpaid deed tax from February 22 to February 24, from now on, please report to the competent tax authorities for tax refund and tax payment according to the provisions of Circular No.6. Among them, if tax refund is required, the inquiry vouchers and relevant materials shall be submitted to the competent tax authorities as required." The tax authorities give "second tax priority service" to taxpayers who have already applied for tax refund, tax payment and pre-acceptance.
For taxpayers who have declared and paid the deed tax at the original policy tax rate of 3% since February 25th, if they meet the preferential conditions of deed tax stipulated in Document No.6, they should submit to the competent tax authorities the inquiry certificate of real estate registration under the personal name issued by the real estate department in the place where the house is purchased (hereinafter referred to as the inquiry certificate, which is valid only with the official seal of the issuer) and related materials, and go through the tax refund formalities.
When we calculate the deed tax, we generally have a certain formula, as well as how to calculate the deed tax in Guangzhou. When calculating, we should first distinguish between the first suite and the second suite, and then choose the appropriate formula to calculate according to the information such as the area of the house, so as to get the corresponding deed tax amount to be paid.