In 2022, the state implemented a new tax reform and a series of tax reduction and burden reduction measures. So what are the new rules for deed tax? Bian Xiao answers for you. Was the deed tax cancelled in 2022? How much is the tax rate? The deed tax has not been cancelled, but a series of preferential policies with different tax rates have been introduced. 1. Is the deed tax cancelled? The deed tax has not been cancelled, but a series of preferential policies have been introduced: 1. It is generally stipulated that state organs, institutions, social organizations and military units that inherit land and houses for office, teaching, medical care, scientific research and military facilities shall be exempted from deed tax. Urban workers in accordance with the provisions of the first purchase of public housing, exempt from deed tax. In addition, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China have stipulated that since October 29th, 2000, ordinary houses built by various public-owned units to solve the housing problem of their employees, or ordinary commercial houses purchased by their own units, which are approved by the housing reform department of the local people's government at or above the county level and sold to their employees in accordance with the national housing reform policy, can be exempted from deed tax. Since June 5438+065438+1 October1day in 2008, if an individual purchases an ordinary house below 90 square meters for the first time, the deed tax rate will be temporarily lowered to 1%. 2. Special provisions for the transformation of non-corporate enterprises from enterprise company system. According to the provisions of the Company Law of People's Republic of China (PRC), the whole company is transformed into a limited liability company (including a wholly state-owned company) or a joint stock limited company, or a limited liability company is transformed into a joint stock limited company. The transformed company bears the ownership of the land and houses of the original enterprise and is exempt from deed tax. If an unincorporated wholly state-owned enterprise or a wholly state-owned limited liability company establishes a new company with part of its assets, and the wholly state-owned enterprise (company) accounts for more than 50% of the shares in the newly established company, the newly established company shall be exempted from the deed tax on the ownership of the land and house of the wholly state-owned enterprise (company). Enterprise equity restructuring In the equity transfer, units and individuals bear the equity of the enterprise, and the ownership of the land and houses of the enterprise is not transferred, and the deed tax is not levied. State-owned and collective enterprises implement the "transformation of enterprise joint-stock cooperative system", where employees buy out enterprise property rights, or transfer some property rights to employees, or transform the original enterprise into a joint-stock cooperative enterprise through employee investment, the transformed joint-stock cooperative enterprise shall be exempted from deed tax. When an enterprise merges two or more enterprises, it shall comply with the provisions of laws and contracts; If the merger is converted into an enterprise, the merged enterprise shall bear the ownership of the land and houses of the original merged parties and be exempted from deed tax. An enterprise is divided into two or more enterprises with the same investment subject according to the law and the contract, and no deed tax is levied on the derivative party and the new party to inherit the ownership of the original enterprise land and house. Ancillary facilities of housing, deed tax shall be levied in accordance with the provisions of deed tax laws and regulations for the acts of undertaking the ownership or land use right of ancillary facilities related to housing (including parking spaces, garages, bicycle garages, attics and warehouses, the same below); No deed tax shall be levied on those that do not involve the transfer of land use rights and house ownership. Inherit the ownership of land and houses. No deed tax is levied on the legal heirs (including spouses, children, parents, brothers and sisters, grandparents and grandparents) stipulated in the Inheritance Law of People's Republic of China (PRC). According to the provisions of the Inheritance Law of People's Republic of China (PRC), an illegal heir inherits the ownership of the land and house of the deceased before his death according to his will, which is a gift and should be subject to deed tax. 3. Other circumstances (1) Enterprises that have been approved by the State Council to implement debt-to-equity swap shall be exempted from deed tax if the newly established company after debt-to-equity swap inherits the ownership of the original enterprise's land and house. (2) The transfer of ownership of land and houses in the process of administrative adjustment of government departments and transfer of state-owned assets is not subject to deed tax. (3) In the process of enterprise restructuring and reorganization, the ownership of land and houses among enterprises owned by the same investor is transferred free of charge, including the transfer between the parent company and its wholly-owned subsidiaries, between the wholly-owned subsidiaries of the same company, and between a sole proprietorship enterprise established by the same natural person and a one-person limited liability company, and no deed tax is levied. (four) if the residents who have been demolished buy their houses again because of the demolition, the part of the transaction price equivalent to the demolition compensation shall be exempted from deed tax; If the transaction price exceeds the compensation for demolition, the deed tax shall be levied on the excess. (5) In the process of reorganization, a company-owned enterprise increases its capital to a wholly-owned subsidiary with the ownership of land and houses under its name, which belongs to the internal asset transfer of the same investor, and no deed tax is levied on the behavior of a wholly-owned subsidiary to assume the ownership of land and houses of the parent company. (6) From September of 0 1 1 year, during the marriage relationship, if the ownership of the house and land was originally owned by one spouse and changed to be owned by both spouses, the deed tax shall be exempted. Second, the latest news of real estate deed tax rate adjustment 1, the deed tax rate of individual housing purchase 144 square meters and above is applicable to 4%. 2. Individuals purchase 2% between 90 square meters-144 square meters. 3. If an individual purchases a house for the first time and the construction area is less than 90 square meters (inclusive), the deed tax rate is 1%, and the preferential policies remain unchanged. 4. Although the housing construction area purchased by individuals is less than 90 square meters, the use tax rate for the second purchase of housing is 2%. 5. The specific collection standards for purchasing commercial houses (shops) shall be collected by the provinces, municipalities, autonomous regions and special administrative regions themselves, but the tax rate shall not be less than 4%. Iii. When to pay the deed tax on real estate 1, there are different regulations in different places. In some places, it is stipulated that the deed tax on real estate is paid 10 day after the contract is signed. According to the current mainstream operation, the auction house pays the house deed tax in time: the house is completed and accepted, and delivered for use. 2. Pay the house deed tax when handling the real estate license. After the delivery of the house, the deed tax must be paid for more than one year, otherwise a late fee will be charged. I believe many people are very concerned about this issue. Usually the deed tax is approved and paid when handling the real estate license. Its order is purchase-down payment-loan processing-loan approval-qualified approval-entering the delivery process. After the loan is approved, the developer asks you to hand over the house. The deed tax will be approved at this time. Individuals don't buy a house, they have to pay stamp duty, and then they can start paying others. Then you can get the key and finish it in one month. Then, after paying the deed tax, other expenses are almost gone, unless you need to handle the land certificate title certificate yourself. The first suite is a private room with an area of less than 90 square meters. The deed tax is 65438+ 0% of the total amount. Area is the building area, that is, how big your laptop is, the garage and so on add up. To sum up, we can clearly know that the deed tax has not been cancelled, but a series of preferential policies have been introduced, and the tax rates are different. If you have any other questions, please consult our professional lawyers and they will answer them for you.
Legal objectivity:
First, the first suite deed tax preferential policy real estate bureau implements individual purchase standards. According to the new real estate policy of the Ministry of Finance, the deed tax rate for ordinary houses of 90 square meters or less signed on or after June 1 2008 is temporarily adjusted to 1%. One of the three preconditions of this deed tax concession is that the commercial house that enjoys the concession must be the owner's 1 house. Defining the first set of housing, the real estate bureau and the Finance Bureau gave the answer. Inquire about the first purchase information according to the buyer in the purchase contract. When accepting an individual's first-time purchase information inquiry, it is necessary to review the identity certificate of the inquirer, the pre-sale contract of commercial housing or the purchase and sale contract of stock housing (when I can't inquire in person, the trustee must submit the original ID card of myself and the original ID card of the client). Based on the definition standard of 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 purchase, and the property right market department of the real estate bureau will issue the first purchase certificate. 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 first purchase certificate. Second, the business tax policy If an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax. (Leju Note: The original policy was that "if an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 2 years (including 2 years), business tax shall be levied according to the difference between the sales income and the purchase price of the house; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales are exempt from business tax. " ) The specific procedures for handling tax exemption, the time for purchasing houses, issuing invoices, obtaining houses without purchasing houses and other relevant tax management regulations are in accordance with the Notice of the General Office of the State Council on Forwarding the Opinions of the Ministry of Construction and other departments on Doing a Good Job in Stabilizing House Prices (Guo Ban Fa [2005] No.26), the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Strengthening Real Estate Tax Management (Guo Shui Fa [2005] No.89) and the Real Estate Tax Policy of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). When we pay the deed tax, under normal circumstances, there are certain differences for different regions, whether it is the first suite or not. For the new deed tax policy for the first suite, we have certain preferential treatment for the first suite, and you can apply for exemption when you meet certain conditions when paying.