Commercial housing has complete legal procedures and three certificates: real estate license, deed tax and land certificate. It can be seen that the importance of real estate deed tax. 1. How to calculate the deed tax for the first suite 1, and the share of deed tax payment for the first suite and the second suite is different. At present, the first suite or second suite below 90 square meters is charged at 1% of the total house price, the first suite above 90 square meters is charged at 1.5% of the total house price, and the second suite above 90 square meters is charged at 2% of the total house price. If the house with a square meter of 120 is the first suite, the share of deed tax payment is 1.5%. 2. According to the new policy, the share of deed tax payment for houses with different areas has been lowered to varying degrees, and the deed tax rate for houses with 90 square meters and below has been adjusted from 3% to 1%, which is equivalent to accounting according to the qualification for first-time purchase. As for the house with an area of over 90 square meters, the deed tax is adjusted from 3% to 2% (first suite 1.5%), which in turn brings tangible benefits to the improved users who purchase large-sized houses. Second, how to handle the deed tax on real estate? 1, apply for the property information retrieval certificate. Policy: the tax rate for the first suite is below 90 square meters, the tax rate is 90 144 square meters, the tax rate is 1.5%, and the tax rate for the second suite, villa and commercial water exceeds 144 square meters by 3%. At present, it is proved that it enjoys tax incentives. 2. Prepare to declare tax information. Need to prepare the purchase contract, ID card, original and copy, inspection certificate and other copies. 3. Submit tax information. After the materials are ready, the tax authorities can make tax returns to the tax department of the local taxation bureau and fill in the letter of credit guarantee. 4. Confirm the tax information. After the tax authorities accept it, they will enter relevant information and print a Real Estate Transaction Tax Return, which contains basic tax information. After confirmation, the signature will be carefully reviewed. 5. The deed tax has been paid. Pay deed tax at the collection counter after reporting the real estate transaction tax audit form. Three. How to calculate the deed tax 1 late payment fee? Determination of the starting date for calculating the overdue fine for deed tax. When taxpayers file tax returns, the day after the expiration of the tax payment period approved by the tax authorities shall be the starting date for calculating the late payment fee. If the taxpayer pays the filing tax, the starting date for calculating the late payment fee is the day after the taxpayer obtains the land and house ownership certificate. 2. The applicable proportion of deed tax late fees According to the provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Temporary Reference to the Implementation of Agricultural Tax, Animal Husbandry Tax, Farmland Occupancy Tax and Deed Tax Collection and Management, where the tax late fees occurred before May 38, 2006+10/October 30, according to the provisions of the original tax collection and management law, a late fee of 2% of the overdue tax shall be charged on a daily basis. In addition, the late payment fee occurred after 1, May 20065438, so according to the provisions of the Tax Administration Law, 0.5% of the late payment fee will be added daily. 3. Payment method of overdue fine for deed tax Taxpayer shall, within 10 days from the date of tax payment obligation, apply for tax declaration to the deed tax collection organ where the land and house are located, and pay the corresponding tax within the time limit specified by the deed tax collection organ. If they can't pay on time, the late payment fee will increase by five ten thousandths every day. I hope the above contents are helpful.