Tax reduction of 24 million yuan on the first day of the implementation of the deed tax new deal
Last Friday, the Ministry of Finance, State Taxation Administration of The People's Republic of China, and the Ministry of Housing and Urban-Rural Development jointly issued a notice, and both the deed tax and business tax preferential policies on real estate were lowered. Among them, from yesterday, in four first-tier cities such as Beijing, if individual residents purchase the only house with a building area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the construction area exceeds 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.
According to the relevant person in charge of the Municipal Local Taxation Bureau, compared with the original deed tax policy, Beijing's individual purchase of the only family housing will no longer distinguish between ordinary housing and non-ordinary housing, and only the construction area of 90 square meters will be used as the demarcation point of deed tax rate, which will appropriately increase the tax incentives for individuals to purchase houses and support residents' demand for self-occupation and improved housing.
February 22, that is, the first day of the implementation of the new deed tax preferential policy in real estate transactions. The reporter learned from the Municipal Local Taxation Bureau that yesterday, our city handled the transfer of house ownership and paid the deed tax 1 16 1. Among them, there are 496 items of tax reduction or exemption for 90 square meters and below, with the tax rate of 1% and tax reduction or exemption of164.53 million yuan; For 228 boxes with an area of over 90 square meters, the tax rate is reduced by 1.5%, and the tax is reduced by 805,438+0,000 yuan.
The gift tax rate has not changed. Selling a house is not as good as sending a child.
After the deed tax adjustment, some parents who just want to send their houses to their children said, isn't that lower than the tax rate for gifts? Ms. Liu has a flat of 160 in her name. She wants to buy a house for her children as a gift, and she needs to pay 3% deed tax according to the regulations.
It is understood that although the deed tax has changed at present, the tax rate of house gift has not changed, and it is necessary to pay 3% deed tax, and both parties to the gift also need to pay 5/10000 stamp duty, which adds up to 3. 1% tax.
In this way, Ms. Liu' s child currently has no house under her name. According to the regulations after the business tax reduction of real estate transaction, if she "sells" the house to her children, she only needs to pay the deed tax of 1.5%.
Many elderly people who originally intended to give their property to their children intend to change "gift" to "sale" after learning that the deed tax business tax reduction policy has been implemented.
(The above answers were published on 20 16-02-29. Please refer to the actual situation for the current purchase policy. )
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