At present, individuals only need to pay 1% deed tax when purchasing ordinary houses of 90 square meters or less for the first time; Now that parents have a house, they buy an ordinary house of less than 90 square meters in the name of their minor children. Although it is the first time for underage children to buy a house, they have to pay 3% deed tax for the second suite of the family. According to the provisions of the New Deal, the tax authorities should inquire about the taxpayer's deed tax payment records; If there is no record or record but there is doubt, according to the taxpayer's application or authorization, the real estate administrative department will query the taxpayer's family housing registration record through the housing registration information system and issue a written query result. In addition, the New Deal also stipulates that taxpayers who sell their own houses and buy houses again within one year will no longer be exempted from personal income tax. Starting from 10 and 1, the deed tax will be levied by half on individual citizens (members include the purchaser, spouse and minor children, the same below) who purchase ordinary houses and whose houses belong to the only family. If an individual buys an ordinary house of 90 square meters or less and belongs to the only family house, the deed tax will be levied at a reduced rate of 1%. Ordinary housing purchased by individuals who do not meet the above conditions shall not enjoy the above preferential policies. In addition, it seems that the area of more than 90 square meters and less than 140 square meters is 1.5, and the area of more than 140 square meters is 3%.
Hope to adopt, thank you.