Latest tax rate of Lishui deed tax

The range of deed tax rate has been stipulated as 3%-5%, and the range of deed tax rate in deed tax law has not changed. At present, the deed tax rate of the first suite in Lishui City is still implemented in accordance with the relevant provisions of the fiscal number. 20 1623. "For individuals who purchase the only family house (including the purchaser, spouse and minor children) with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax will be levied at a reduced rate of 1.5%. "

Extended data; Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the production price when the property right of real estate (land, house) changes.

In addition to the same nature and function as other taxes, deed tax also has its own characteristics: the purpose is to protect the legitimate rights and interests of real estate owners; Taxpayers are the heirs of property rights; Adopt proportional tax rate.

On 202 1 September1day, the Deed Tax Law of People's Republic of China (PRC) came into effect. After the implementation of this tax law, most parts of the country adopt tax rate translation, which embodies the legislative concept that the level of deed tax burden remains unchanged as a whole.

How to calculate deed tax The calculation of deed tax is based on the housing area. The specific calculation formula is the house below 90 square meters, and the deed tax rate is 1%. However, if it is a house of 90 square meters to 144 square meters, the deed tax rate is 1.5%; if it is a house of more than 144 square meters, the deed tax will be calculated and levied at the rate of 3%. Therefore, for the calculation of deed tax, it should be levied according to the above three standards. The buyer pays 3% of the house price; A set of ordinary houses with a building area less than 1.20 square meters will be levied at half, and 1.5% will be paid.

legal ground

Deed tax is a tax paid by the undertaker when the ownership of real estate is transferred. Its legal basis is1Provisional Regulations on Deed Tax issued by the State Council on July 7, 1997 and1971Detailed Rules for the Implementation of Provisional Regulations on Deed Tax issued by the Ministry of Finance on October 28. The main purpose of collecting deed tax is to ensure the legality of the transfer of real estate rights, prevent property disputes and increase fiscal revenue.

The proportional tax rate of deed tax is 3%~5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range of 3%~5% according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.