Basic provisions of deed tax preference
Detailed rules of the Notice on Adjusting Preferential Policies for Real Estate Sales Deed Tax and Business Tax, "If an individual purchases a second family house with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax will be levied at a reduced rate of 2%. " Article 3 of Document No.23 stipulates that "Beijing, Shanghai, municipalities directly under the Central Government and Shenzhen will not implement the preferential deed tax policies of this notice for the time being."
In the process of handling tax in practice, whether taxpayers can enjoy the preferential policies of Caishui Document No.23 has different answers according to different situations.
Analysis of the specific situation of deed tax preference
Example 1: Xiao Zhang and his wife set up an enterprise in partnership, and the enterprise obtained the qualification to buy a house. Xiao Zhang bought a house in the name of an enterprise. The enterprise only needs two shareholders, Mr. and Mrs. Xiao Zhang, and there is no other residence under their names. Can enterprises enjoy preferential deed tax policies when buying houses?
Example 2: Xiao Wei bought a second-hand commercial and residential shop, opened a small shop and specially decorated the second floor. He intends to live in his own shop at ordinary times. Xiao Wei is single now, and this commercial and residential property is in his name. Can Xiao Wei enjoy the preferential deed tax policy?
Case 3: Xiao Li owns a house. After he married his wife, he bought a house for her. This is the only residence in her name. Can his wife enjoy preferential deed tax policy?
Case 4: Mr. Wang is single. He owns two properties under his name, one is a shop and the other is a recently purchased ordinary house. Now the developer has informed Mr. Wang to pay the deed tax by himself to the tax authorities. Can Mr. Wang enjoy the preferential deed tax policy for his recently purchased house?
Case analysis: Caishui Document No.23 shows that the subject of deed tax preference is "individual", the preferential object is "residence" and the preferential condition is "abnormal family".
In the first case, Xiao Zhang and his wife buy houses in the name of enterprises, which does not meet the specification that the preferential subject is "individual";
Case 2: The commercial and residential shops purchased by Xiao Wei are not residential and do not meet the preferential targets of "residential";
In the third case, Xiao Li and his wife are a family unit. Xiao Li buys a house for his wife under the condition that he has a house in his own name, which does not meet the preferential conditions of "abnormal family". The above three situations are not within the scope of the implementation of the preferential deed tax policy, and the deed tax should be levied at the statutory tax rate (Beijing deed tax rate is 3%).
Case 4, Mr. Wang is single now. Although there are two properties in his name, one of them is a shop. Now the taxable property can be regarded as the abnormal residence of Mr. Wang's family, and the preferential deed tax policy of 1.5% or 1% can be enjoyed according to the residential area.
After all, only when individuals are satisfied with the purchase of houses and are non-ordinary families can they enjoy the above preferential deed tax policies. Three conditions are indispensable.
By understanding the deed tax concessions in Bian Xiao mentioned above, do you know more about the deed tax concessions?