(1) Deed tax for the area of the Buyer's first house less than 90m2:1%of the appraised price;
(2) The first deed tax of the Buyer's area is more than 90 but less than 144 m2: 65438+ 0.5% of the appraised price;
(3) It is higher than the market guidance price in this region, with an area of 144 square meters or more, and the buyer is not the deed tax of the first two houses or the deed tax of more than two houses: 3% of the appraised price.
Second, the deed tax payment time
The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.
Third, the tax payment period of deed tax
A taxpayer shall, within 10 days from the date when the tax obligation occurs, file a tax declaration with the deed tax collection authority where the land and house are located, and pay the tax within the time limit approved by the deed tax collection authority.
With the gradual relaxation of the second child policy, many families want to buy another house. As an improvement, they do not enjoy the preferential policies of buying second homes and deed tax according to state regulations. The deed tax of the second suite is collected according to the regulations and paid within a time limit.
In other words, when you buy a house and sign a contract, you will only issue a tax payment certificate after the relevant departments have collected the relevant taxes and fees, and then you can register the change of ownership of the house and land, that is, you can only accept the ownership of the house in your name after paying the taxes and fees.
1. Suppose you buy a second suite of 80 square meters, with a total price of 1.2 million yuan. Then the original deed tax is implemented according to 3%, which is 36,000 yuan; After the New Deal, it will be implemented according to 1%, as long as 1.2 million is paid, thus saving 24,000 yuan;
2. Suppose you buy a second suite of 1 10 square meters, with a total price of 2 million. The original deed tax is 3%, namely 60,000 yuan; The deed tax of the New Deal is implemented at 2%. As long as you pay 40 thousand, you save 20 thousand
3. Suppose you buy a second suite of 150 square meters with a total price of 5 million yuan, and the original deed tax is 3%, that is,150,000 yuan; The deed tax of the New Deal is implemented according to 2%, as long as 65,438+10,000 yuan is paid, thus saving 50,000 yuan.
Legal basis:
Article 9 of People's Republic of China (PRC) Deed Tax Law (implemented from September, 2002 1,1) stipulates that the time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract. Unless otherwise agreed by both parties, the deed tax is generally paid by the buyer. If the real estate license is handled by the developer, the house will be bought and handed over to the developer, who will then hand it over to the property registration management center. If you apply for the real estate license yourself, you can pay the deed tax directly at the real estate registration management center.