1. If an individual purchases the only family house and the purchase area is less than 90 square meters, the deed tax rate is 1%. If it exceeds 90 square meters, the tax rate is 1.5%.
2. The tax rate for individuals to purchase a second improved family house of 90 square meters or less is1%; If it is more than 90 square meters, the tax rate is 2%.
Deed tax declaration standard:
1. house transaction price: the house transaction price refers to the amount actually paid by the buyer when purchasing the house, including house payment, decoration payment and other expenses. If there is a big difference between the housing transaction price and the market price, the tax authorities have the right to adjust the tax standard according to the market price;
2. Transaction price of ancillary facilities: The transaction price of ancillary facilities refers to the actual transaction price of ancillary facilities in the house, such as furniture and household appliances. The transaction price of ancillary facilities needs to be taxed together with the transaction price of the house.
To sum up, deed tax, that is, real estate transaction tax, is a tax type stipulated in China's tax law.
Legal basis:
Article 9 of the deed tax law of People's Republic of China (PRC).
The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.
Article 10
Taxpayers shall declare and pay deed tax before handling the registration formalities of land and house ownership according to law.
Article 11
After taxpayers pay taxes, the tax authorities shall issue deed tax payment vouchers. Taxpayers handle the registration of land and house ownership, and the real estate registration agency shall examine the deed tax payment, tax reduction or exemption certificate or related materials. If the deed tax is not paid as required, the real estate registration agency shall not handle the registration of land and housing ownership.
Article 12
Before the land and house ownership is registered according to law, if the ownership transfer contract or the nature of the ownership transfer contract proves invalid, invalid, revoked or cancelled, the taxpayer may apply to the tax authorities for refund of the tax paid, and the tax authorities shall handle it according to law.