Among them, Ms. Wan, a netizen, consulted that she and her boyfriend currently have only one suite, and the deed tax paid according to the existing policy is paid at the preferential interest rate of the first suite; However, the developer of the house he bought still did not change the full invoice for the owner after the owner closed the house, which led to the current failure to pay the deed tax. Now, Ms. Wan and her boyfriend plan to register for marriage. Can their house be paid according to the first deed tax when they buy it after marriage?
Netizen Xiao Hu also consulted that she and her boyfriend each have a house they bought before marriage. If the woman pays the deed tax after marriage, will it be recognized as the "second suite" of the family?
Citizens handle deed tax business in Suining Municipal Affairs Service Center. Pictures of online information in Sichuan (provided by Sichuan Provincial Taxation Bureau)
Recently, the tax department of Chengdu Tianfu New District replied to Xiao Hu's question, saying that according to the Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Adjusting the Preferential Policies for Deed Tax Business Tax in Real Estate Transactions (Cai Shui [2016] No.23), the deed tax policy is as follows:
(a) for individuals to buy the only family housing (family members include the purchaser, spouse and minor children, the same below), with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.
(2) Deed tax shall be levied at the reduced rate of 1% for individuals who purchase a second set of improved family housing with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.