According to the Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Adjusting the Preferential Policies for Individual Income Tax on Real Estate Transactions (Caishui [2065438+00] No.94), the payment for the first suite is as follows:
1, individuals buy ordinary houses, business apartments, etc. ) are taxed at the rate of 3%, and the deed tax rate is levied at 3%;
2. If the purchase of non-ordinary housing, two or more houses and commercial investment real estate (shops and office buildings) is the only family housing, and the unit area of the purchased ordinary commodity housing is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%.
3. The area of the purchased residential unit is greater than 144 square meters; 2. If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the actual tax rate will be 1.
Extended data:
The following cases are tax-free:
1. Real estate purchased by government agencies at all levels, local autonomous organizations and public schools for official use. Among them, the business is not applicable;
Two, the postal service run by the government, and the real estate obtained by the enterprise;
Three, the government for official needs, with public real estate exchange, or due to land adjustment and real estate exchange to obtain ownership;
The name of the builder was changed before the building was completed. However, it is not applicable to mortgage, loan and other disguised forms to replace the establishment code and obtain the right to use it;
Five, before the completion of the building, the construction project under construction will be transferred to others to continue the unfinished part of the construction, so the name of the builder will be changed to the transferee, and the use license will be obtained in the name of the transferee as the builder.
Where deed tax is not levied:
If the real estate is a trust property, the ownership will be transferred in the following trust relationships, and no deed tax will be levied:
1. Debts arising between the trustor and the trustee due to the establishment of trust;
2. When the trustee changes during the trust relationship, the original trustee has a relationship with the new trustee;
3. If trust deed explicitly designates the beneficiary of the trust property as the trustor, when the trust relationship is terminated, between the trustee and the beneficiary;
Four, the trust established by the will, when the trust relationship is eliminated, between the trustee and the beneficiary;
5. Between the trustor and the trustee due to the failure, invalidity, dissolution or cancellation of the trust act.
References:
Baidu encyclopedia-real estate deed tax