First, the concept and importance of deed tax
Deed tax refers to a tax paid by the undertaker when the land use right is transferred, the house is sold, donated or exchanged. The collection of deed tax is one of the important means for the state to regulate and promote the healthy development of the real estate market.
Two. Determinants of deed tax charging standard
The charging standard of deed tax is not static, but is influenced by many factors. First of all, the policy orientation of the state and local governments will directly affect the standard of deed tax collection. Secondly, factors such as the type, area and geographical location of the house will also have an impact on the collection of deed tax. In addition, the purchase time is also an important factor, because the policies may be different in different time periods.
Third, how to understand the deed tax charging standard
Because the deed tax charging standard will be influenced by many factors, the most reliable way to understand the deed tax charging standard in Wuxi in 2024 is to pay attention to the official information released by the local government and tax authorities. In addition, you can also consult real estate agents, lawyers and other professionals to obtain more accurate information.
Four. Matters needing attention in paying deed tax
When paying the deed tax, we need to pay attention to the following points: First, make sure to pay at the specified time and place to avoid extra expenses such as late payment fees. Secondly, carefully check the payment amount to ensure that it is correct. Finally, keep the relevant payment vouchers for future inspection.
To sum up:
The charging standard of Wuxi deed tax in 2024 needs to be determined according to the policies issued by the government in that year, and it cannot be predicted in advance. Therefore, in the process of buying a house, it is recommended to pay attention to relevant policy trends and consult professionals in time to ensure the compliance payment of deed tax. At the same time, when paying the deed tax, we should also pay attention to related matters to avoid unnecessary trouble.
Legal basis:
People's Republic of China (PRC) deed tax law
Article 3 provides that:
The deed tax rate is 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the People's Congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.
People's Republic of China (PRC) deed tax law
Article 4 provides that:
Tax basis for deed tax:
(a) the transfer and sale of land use rights, the sale of houses, the price determined in the contract for the transfer of land and house ownership, including the price corresponding to the currency and physical objects to be delivered and other economic benefits;
(two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices;
(3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale.