Deed tax is a kind of tax that the state must pay when selling houses. Generally, the tax is levied at the rate of 1.5/ 100 of the house price specified in the contract (except for the deed tax concessions of the housing fair), and the deed tax is collected by the state. Whether it is a commercial house or a stock house, you have to pay for it.
The deed tax to be paid for buying a new house is 3-5% of the total purchase price (the tax rates of different provinces, municipalities and autonomous regions are different), and the average commercial house is halved, that is, 1.5-2.5%. Buying a second-hand house: the deed tax for non-ordinary housing should be doubled.
According to the regulations of the state, the deed tax shall be paid to the state for the sale of the house, and the collection standard is: ordinary house 1.5%, and 3% of high-grade house shall be borne by the buyer. According to local regulations, housing must meet three conditions at the same time before it can be recognized as ordinary housing.
These three conditions are: the plot ratio of residential quarters is above 1.0 (inclusive), the single building area is below 140 (inclusive) square meters, and the actual transaction price is lower than the average transaction price of houses on the same level of land 1.2 times.
What should I pay attention to when paying deed tax?
1. Prepare the materials in advance, and the original and photocopy of the house purchase contract 1 copy.
2. 1 Original and photocopy of the full or full invoice for the house purchase.
3. 1 Copy of the original ID card, marriage (divorce) certificate and household registration book of the purchaser.
It should be noted here that under normal circumstances, when you go down to process, you always bring the original. Under normal circumstances, the local comprehensive hall will help you copy it for free. You don't have to bring all the household registration books, just bring all the household registration pages.
4. Pay attention to the nature of your house. The deed tax of the first suite is different from that of the N suite, and subsidized houses in many places are also tax-free. At this time, it is best to go to the sales office and ask what kind of house you belong to. The salesmen in the sales office are very proficient.
5, pay attention to the payment method, many people may be accustomed to a treasure or a letter and other Internet payment methods, but in many places it is not possible, only cash or bank card payment.
6. Pay attention to official personnel when consulting. Taxes are basically paid in the lobby of the whole office. People who come here basically pay deed tax, or pay taxes on cars and so on. Be careful of scalpers and other "outlaws" at this time. If you take the initiative to read your materials, be sure to check whether you are an official.
7, pay attention to the details, because there are many materials to be prepared in advance, the size is different, and it is easy to throw them away from the cracks when there are many people, so it is recommended to prepare a zipper file bag in advance. If you go in cash, you'd better prepare the change in advance, and it's best to be accurate to a few cents. Put the cash in your personal position, and it's better for the elderly to be accompanied. Basically, they register by themselves, queue by themselves, and have a care together.
To sum up, the deed tax should be paid when buying a new house and applying for a real estate license. Deed tax is levied on real estate whose ownership is transferred or changed, and property tax is levied at the rate of 3% to 5%.
Legal basis:
People's Republic of China (PRC) deed tax law
second
The transfer of ownership of land and houses as mentioned in this Law refers to the following acts:
(a) the transfer of land use rights;
(two) the transfer of land use rights, including sale, gift and exchange;
(three) the sale, gift and exchange of houses.
The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right.
Where the ownership of land and houses is transferred by means of capital contribution (shares), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law.
Article 4
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.
If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.