The deed tax will be levied at a reduced rate of 1% for individuals who purchase the only family house (family members include the purchaser, spouse and minor children, the same below) with an area of 90 square meters or less. If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.
For individuals who purchase a second set of improved family housing with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%. If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. The second set of improved housing for families refers to the second set of housing purchased by families who already own a house (it is not applicable to the North, Guangzhou and Shenzhen for the time being, and is levied at the tax rate of 3%). The charging standard of real estate deed tax in 2022 is that the tax rate is 3% of the real estate transaction price. However, there are exceptions. How should both new and second-hand houses be implemented?
1. First suite: when the area of the house to be traded is less than or equal to 90 square meters, the deed tax rate is1%; If the transaction area of the house is more than 90 square meters, the deed tax rate will be halved on the original basis, that is, the deed tax rate is1.5%;
2. Second suite: when the house area in the transaction is less than or equal to 90 square meters, the deed tax rate is1%; When the transaction housing area is more than 90 square meters, the deed tax rate is 2%;
3. The number of new or second-hand houses is the third suite or above: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction.
However, the first-tier cities in North, Shanghai, Guangzhou and Shenzhen will not implement the second deed tax in the above provisions for the time being, that is, the relevant content requirements for individuals to purchase the second set of improved family housing, mainly because the first-tier cities are still restricted from purchasing.
To sum up, the standard of deed tax in 2022 is 3%-5%. Of course, the specific collection standards should be determined according to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and different tax rates should be determined for the ownership transfer of different subjects, different regions and different types of housing. But if it meets the relevant conditions, it will be reduced or exempted.
Legal basis: Individual Income Tax Law of People's Republic of China (PRC).
Article 2 Individual income tax shall be paid on the income of the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law. Article 3 The tax rate of individual income tax:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.