Letter: Hello! I want to ask about the deed tax on the first suite. The deed tax of the first suite issued by the government in the early stage was adjusted to 1%. What is the definition of the first suite? My understanding of the definition of the first suite is: "Based on the definition standard of the property right information system, it is stipulated that there is no property right registration record in the property right registration information database, or there is property right registration, but the source of property right is self-built, inheritance, gift, housing reform, affordable housing and demolition and resettlement housing, all of which belong to the first purchase, and the property right market department of the real estate bureau will issue the first purchase certificate." At present, there is a self-built private house in the village, which is the name of my brother and me. It is a self-built house with property registration. In this case, can I still enjoy the deed tax discount for the first suite? If I want to buy a commercial house now, is it the first house?
Reply: Hello! I have received your letter, and now I reply as follows: Shenzhen Real Estate Rights Registration Center is the real estate registration institution in our city, responsible for real estate registration, entrusted by the competent tax authorities, and collecting relevant taxes and fees in the registration process according to national and local tax policies. Your questions and opinions on tax policies and tax rates are suggested to be consulted and reflected to the competent tax authorities. In addition, the tax rate of deed tax is based on the Notice of State Taxation Administration of The People's Republic of China, Ministry of Housing and Urban-Rural Development of the People's Republic of China, on Adjusting the Preferential Policies for Individual Income Tax on Real Estate Transactions (Cai Shui [2010] No.94). Notice of Shenzhen Local Taxation Bureau transmitting the preferential policies of the Ministry of Finance on adjusting individual income tax for real estate transactions (Shenzhen Local Taxation Bureau [2065438+00] No.374) and Notice of Shenzhen Local Taxation Bureau transmitting the price standard of ordinary housing in Shenzhen in 20 13 (Shenzhen Local Taxation Bureau No.20/kloc-0 95) and Supplementary Notice of Shenzhen Local Taxation Bureau on Issues Related to the Price Standard of Ordinary Housing in 20 13 years (Shenzhen Local Taxation Bureau [2065433]). If you have any other questions, you can take relevant materials to the registration department for further inquiry or call the voice consultation telephone number of Shenzhen Real Estate Rights Registration Center 16820000 and 9650888 for consultation. Thank you for your concern about the registration of real estate rights!
(The above answers were published on 20 15-06-24. Please refer to the actual situation for the current purchase policy. )
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