1. If an individual purchases the first family house for the first time and the area is less than 90 square meters, the tax rate is1%; More than 90 square meters, according to 1.5%.
2. If an individual purchases a second family house with an area of 90 square meters or less, the deed tax shall be levied at the rate of 1%; If the area exceeds 90 square meters, the deed tax shall be levied at the rate of 2%.
3. Individuals who purchase the third or above family housing, as well as non-complete housing such as commercial services, offices, garages and basements. , regardless of the number of sets, 4% will be levied before September 202 1 and 1; Those purchased after September 202 1, 1 (inclusive) will be levied at 3%.
How to identify the first suite?
1, the loan has bought a suite, the commercial loan has been settled, and then the loan is used to buy the first house.
I bought a suite with a loan and later sold it. You can't find the property through the housing registration system, but you can find the loan record in the bank credit information system and then borrow money to buy a house. This is the first set.
3. I bought a suite in full and bought a house with a loan, which is the first set.
4. I bought a suite in full and sold it later. The housing registration system couldn't find the property, and then I took out a loan to buy a house, which was the first set.
5. There are two commercial loan records in the name of the individual, all of which have been paid off and sold, and two sets of house sales certificates can be provided at the same time. In this case, when refinancing, the first set will count.
What is the deed tax reduction policy for the first suite?
1. If an individual purchases the only family house, and the family members include the purchaser, spouse and minor children, and the area is 90 square meters or less, the deed tax will be levied at the reduced rate of 1%; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.
2. According to the buyers in the purchase contract, inquire about the first purchase information. When accepting an individual's first-time purchase information inquiry, it is necessary to review the identity certificate of the inquirer, the pre-sale contract of commercial housing or the sales contract of stock housing.
3. According to the definition standard of housing property right information system, it is stipulated in the property right registration information database.
Legal basis:
People's Republic of China (PRC) deed tax law
Article 1 Taxpayers who transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.