First, the new house deed tax charges
Whether it is a new house or a second-hand house, you need to pay a certain percentage of deed tax when buying or selling a house or giving it away. When the house property right changes, the person who accepts the house property right should pay a certain percentage of deed tax to the state. The current deed tax rate is still 3% of the real estate transaction price. However, there is an exemption, whether it is a new house or a second-hand house, it should be implemented in accordance with the following provisions:
1. If the first suite is purchased, the deed tax rate is1%when the area of the house to be traded is less than or equal to 90 square meters; 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 will be 1.5%.
2. If you buy a second suite: when the area of the house being traded is less than or equal to 90 square meters, the deed tax rate is1%; If the building area is more than 90 square meters, the deed tax rate is 2%.
3. If the new house or second-hand house you buy is the third suite or above: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction.
Second, the scope of the deed tax on house purchase?
Deed tax is a tax levied on units and individuals who have obtained land use rights and housing ownership when the ownership of land and housing is transferred. Therefore, the deed tax should be paid by the party who has obtained the right to use the land and the ownership of the house, and the tax rate and other policies treat commercial housing and second-hand housing equally.
The scope of deed tax payable by individuals to transfer house ownership includes: house sale; Housing gift; House exchange. Transfer the ownership of the house in the following ways, as the sale or gift of housing levy deed tax:
(1) Invest in shares at the price of house ownership;
(two) to pay off the debts with the ownership of the house;
(3) accept the ownership of the house by winning the prize;
(4) To assume the ownership of the house in the form of pre-purchase or pre-payment of housing funds.
Anyone who signs a contract for housing projects and affordable housing after 1997 65438+ 10/0/is a deed tax taxpayer, and shall pay the deed tax according to regulations.
Third, how to calculate the tax amount for the deed tax on house purchase
1, the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are subject to the transaction price.
2, the land use right gift, housing gift, approved by the tax authorities with reference to the sale of land use rights, housing sales market price.
3. When the exchange price is equal, the deed tax shall be exempted; When the exchange price is not equal, the party who pays more money, physical objects, intangible assets or other economic benefits pays the deed tax.
4, housing ancillary facilities deed tax basis:
(1) If the land use right and the ownership of the house are purchased by stages, the deed tax shall be levied according to the total price agreed in the contract.
(2) If the ownership of the ancillary facilities of the house is priced separately, the deed tax shall be levied according to the applicable tax rate determined locally; If the house is uniformly priced, the same deed tax rate as the house shall apply.