How much is the deed tax of the first-hand house in the shop now?

The deed tax for first-hand shops is 3%. After paying taxes, taxpayers can go to the land management department and the real estate management department to go through the formalities for changing the ownership of land and houses with the deed tax payment certificate issued by the tax collection authorities and other documents and materials.

legal ground

According to Article 1 of the Deed Tax Law which came into effect in September, 2002 1,1.

Units and individuals that transfer the ownership of land and houses within the territory of People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.

Article 3 of deed tax law

The deed tax rate is 3% to 5%.

Article 4 of deed tax law

Tax basis for deed tax:

(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract 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.