First, what is the house deed tax?
1997 "provisional regulations on deed tax in People's Republic of China (PRC)" stipulates that house deed tax refers to a kind of property tax levied on house owners with the change of house ownership. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.
Second, how to calculate the house deed tax?
How to calculate the house deed tax should be a matter of great concern to property buyers. Let's take a look at the calculation method of house deed tax.
House deed tax = total house price × tax rate.
1. Determine the total house price. According to the above analysis, the total price of the house can be divided into three situations. When determining the total housing price, we must first determine which one belongs to the above situation. General commercial housing sales belong to 1 "transaction price", that is, the price listed in the contract at the time of transaction is used as the benchmark for calculating the house deed tax. At this time, the key point of calculating the deed tax of the house is to determine the tax rate.
2. Determine the tax rate for calculating house deed tax.
According to Article 3 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), the deed tax rate is 3-5%. The applicable tax rate of deed tax in various places is determined by the provincial government in the range of 3-5% according to the actual situation in the region, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
It is worth noting that if you buy ordinary housing for the first time, please go to the housing management department to issue a certificate of no room first! For the first purchase of an ordinary house within 90 square meters, 1% shall be paid with the proof of no room; It is the first time to buy an ordinary house of 90 square meters-144 square meters, without a house permit, and pay1.5%; Non-first-time purchase of ordinary housing, paid by 3%; Purchase non-ordinary housing, regardless of whether it is paid at 3% for the first time; The purchase of non-residential houses, whether for the first time or not, is paid at 3%.
3. Who will pay the deed tax on the house?
According to Article 8 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), the time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract. Unless otherwise agreed by both parties, the deed tax is generally paid by the buyer. If the real estate license is run by the developer, it will be handed over by the buyer to the developer, who will then hand it over to the property management center. If you apply for the real estate license yourself, you can pay the deed tax directly at the real estate registration management center.
Buying a house by group purchase is more favorable.
on sale
Reference price: the price is to be determined.
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