How much is the stamp duty on real estate?
1. Real estate stamp duty refers to a tax levied on units and individuals who have signed or received real estate certificates due to real estate sales and changes and transfers of real estate property rights.
2. Real estate stamp duty has the following legal characteristics: real estate stamp duty is a kind of real estate tax formed by the application of stamp duty in the real estate field; Real estate stamp duty is a tax levied on the sale of real estate, the transfer and change of real estate property rights, and the subscription and acceptance of corresponding real estate property certificates.
3. The real estate stamp duty is a one-time tax levied by affixing the paid stamp duty to the real estate title certificate or related documents.
4. The tax object of real estate stamp duty is a specific act, and its tax basis is the amount of funds or objects loaded by the act, in which the tax basis of real estate property transfer stamp duty is the amount contained in the document; The tax basis of stamp duty on real estate title certificate is to collect it piece by piece; The tax basis of stamp duty on house lease contract is the lease amount; The tax basis of real estate sales contracts is the amount of sales.
Stamp duty rate of real estate
First of all, there are two tax rates for real estate stamp duty:
(1) is the proportional tax rate, with the real estate property right transfer certificate being 0.05%, the house lease contract being 0. 1% and the house sales contract being 0.03%.
(2) It is a fixed tax rate, which is applicable to real estate title certificate, including house title certificate and land use certificate. The tax rate is per 5 yuan.
Second, the taxpayer of real estate stamp duty should calculate the tax payable by himself according to the provisions of the tax law, and purchase and affix the stamp decal at one time, that is, the taxpayer's tax obligation occurs when the document is established and the certificate is obtained, that is, the decal is applied immediately, not the effective date of the document.
Third, the implementation of stamp duty? Three self? Payment method, that is, taxpayers calculate the taxable amount by themselves according to the types of taxable vouchers, applicable tax items and tax rates, buy flowers by themselves (that is, pay taxes by themselves, generally buy flowers for sale at local tax authorities or other places) and apply for decals by themselves;
Four, for some documents with a large amount of decals and frequent decals, with the approval of the tax authorities, tax can be paid by remittance, and the time limit for remittance is specified by the tax authorities according to the size of the tax payable, but the longest period shall not exceed one month.
Based on the contents of the appeal, we have a little understanding of what is real estate stamp duty and the related issues of real estate stamp duty rate. Stamp duty on real estate is a one-time tax levied by affixing the tax-paid seal on the real estate title certificate or related documents. If you still don't understand, you can consult the relevant local departments, so that the information you get will be more accurate.