1. Deed tax relief must be applied in the case of pure monetary compensation and no resettlement house. This means that relocated households who choose property rights exchange or pay equal attention to monetary compensation and property rights exchange cannot enjoy the deed tax relief policy.
2. The time for signing the demolition agreement should be before the application for first-hand housing or transfer of second-hand housing. If the demolition agreement is signed after the first-hand housing application or the second-hand housing transfer application, you can't enjoy the deed tax relief policy.
3. The property right of the original house demolished by the property owner has been cancelled. This means that the original demolition house has completed the cancellation procedures and the property rights have returned to zero.
In addition, the relocated households also need to provide relevant supporting materials, such as demolition agreement, ID card, household registration book, marriage certificate, etc. , so that the relevant departments can verify and approve.
It should be noted that the specific conditions and standards of deed tax relief policies in different regions may be different, so the relocated households should consult the relevant local departments to understand the specific policies and standards before applying for deed tax relief.
The qualification requirements for the relocated households to enjoy the deed tax exemption mainly include the following aspects.
First of all, the relocated households must be residents who have moved legally and have relevant demolition documents. Secondly, the property purchased by the relocated households must conform to the scope of deed tax exemption stipulated by relevant national policies, such as the area and use of the purchased property. In addition, the relocated households need to provide relevant certification materials, including ID cards, demolition certificates and purchase contracts. Finally, the relocated households need to meet the requirements of a certain number of years of residence. For example, after purchasing real estate, they need to live continuously for more than a certain number of years to qualify for deed tax exemption.
To sum up, the specific qualification requirements for deed tax exemption may be different due to regional and policy changes. It is suggested that relocated households consult relevant departments or lawyers before buying a house to obtain the latest policy information.
Legal basis:
People's Republic of China (PRC) deed tax law
Article 8
Taxpayers who change the use of land or houses or have other circumstances in which deed tax is no longer exempted or reduced as stipulated in Article 6 of this Law shall pay the deed tax that has been exempted or reduced.
Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the deed tax policy of enterprises' leaseback financing.
essay
For individuals who choose monetary compensation to buy a house again after the house is expropriated, the deed tax may be exempted if the transaction price of the house does not exceed the amount of monetary compensation; If the transaction price of the house exceeds the amount of monetary compensation, the deed tax shall be levied according to the regulations. As for the requirements for the relocated households to enjoy the qualification of deed tax exemption, they need to have a legal demolition certificate, the property meets the scope of deed tax exemption, and provide relevant certification materials to meet the requirements of a certain number of years of residence.