Mr. Liu, a Beijing property buyer who saw this news, questioned that this tax rate is much higher than the current deed tax rate of 1%-3% in real estate transactions. Once the policy is implemented, will the deed tax on buying a house really rise? Will the million-dollar real estate transaction cost increase again? How is the deed tax collected when buying a house?
Answer:
After the deed tax law was passed, there were rumors that "deed tax will go up", but in fact this is just a misunderstanding and rumor. Compared with China's current policy, the above provisions have not changed substantially. Mr. Liu and other property buyers don't have to worry. The implementation of deed tax law will not lead to an increase in deed tax and the cost of buying a house.
In fact, the Deed Tax Law was passed this time to implement the statutory principle of taxation and raise the deed tax from the provisional regulations of the State Council to the legal level, in which the deed tax rate is set at "3% to 5%", which is consistent with the current Provisional Regulations on Deed Tax (1997) and does not involve tax rate adjustment.
Insiders pointed out that the current deed tax rate has been 3%-5%, but there are concessions everywhere. Generally speaking, the actual tax rate is 1%-3%.
How to collect the deed tax? Specifically, Yan Yuejin, director of the think tank center of the research institute, said that from the actual implementation situation in the country, there are generally three steps, namely, the first set of ordinary housing deed tax 1%, and the second set of ordinary housing deed tax 1.5%. No matter whether the first set or the second set of non-ordinary housing is 3%, the deed tax is basically not levied at 5%. There are similar regulations all over the country.
As far as Beijing where Mr. Liu is located is concerned, the collection standard of deed tax for real estate transactions is: the first house is less than 90 square meters, and the deed tax is1%; The deed tax 1.5% is levied on the first house with an area of over 90 square meters, and 3% is levied on the second house. New houses are the same as second-hand houses.
Also note that the deed tax rate is static? The answer is no, in addition to the deed tax rate of 3%-5% stipulated in the deed tax law, it is also clearly pointed out that the specific applicable tax rate of deed tax is proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the above tax rate range, and different tax rates are determined for the ownership transfer of different subjects, different regions and different types of houses (that is, real estate transactions). In other words, according to the actual situation, all localities can formulate corresponding tax rates within 5%. The industry believes that in areas where the property market is overheated, it is not excluded that the government will adjust the tax rate within the prescribed scope.
Yang, editor of Beijing News, proofread by Yang.