Item 1 of Article 1 of Notice on Adjusting Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions (Caishui [23] No.23) and Item 2 of Article 1 of Preferential Policies for Deed Tax [23] No.23 stipulate that "if an individual purchases a second improved family house 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 will be levied at a reduced rate of 2%. " Article 3 of Caishui Document No.23 stipulates that "Beijing, Shanghai, Guangzhou and Shenzhen will not implement the preferential deed tax policy in Item 2 of Article 1 of this Notice for the time being."
Whether taxpayers can enjoy the preferential policy of Item 1 of Article 1 of Caishui Document No.23 in the actual tax payment process has different answers according to different situations.
Case 1: Xiao Zhang and his wife started a business in partnership and are qualified to buy a house. Xiao Zhang bought a house in the name of an enterprise. There are only two shareholders in the enterprise, Mr. and Mrs. Xiao Zhang, and neither of them has other houses. Can enterprises enjoy preferential deed tax policies when buying a house?
Case 2: Xiao Wei bought a second-hand commercial and residential shop, opened a small shop, specially decorated the second floor, and prepared to live in his own shop at ordinary times. Xiao Wei is single now, and this commercial and residential property is in his name. Can Xiao Wei enjoy the preferential deed tax policy?
Case 3: Xiao Li has a house under his name. After he married his wife, he bought her another house, which is the only house under his name. Can his wife enjoy preferential deed tax policy?
Case 4: Mr. Wang is single and owns two properties under his name, one is to run a shop and the other is a recently purchased ordinary house. Now the developer has informed Mr. Wang to pay the deed tax by himself to the tax authorities. Can Mr. Wang enjoy the preferential deed tax policy for the house he recently bought?
Case study:
Caishui [] No.23 document shows that the subject of deed tax preference is "individual", the preferential object is "housing" and the preferential premise is "family only". In case one, Xiao Zhang and his wife bought a house in the name of an enterprise, which did not meet the standard that the preferential subject was "individual"; In case two, the commercial and residential shops purchased by Xiao Wei do not belong to housing and do not meet the standard of "housing" as a preferential object; In the third case, Xiao Li and his wife are a family unit. Xiao Li buys a house for his wife on the premise of having a house in his own name, which does not meet the preferential premise of "only child". The above three situations are not within the scope of the implementation of the preferential deed tax policy, and the deed tax should be levied at the statutory tax rate (Beijing deed tax rate is 3%). Case 4: Mr. Wang is single. Although he owns two properties, one of which is a shop, the taxable property can be regarded as the only house of Mr. Wang's family, and he can enjoy the preferential deed tax policy of 1.5% or 1% depending on the housing area.
In short, only to meet the individual housing needs, and is the only family housing, in order to enjoy the above preferential deed tax policies. Three conditions are indispensable.