If you buy a 90-square-meter house, the construction permit stipulates that the commencement date is before 2065438+May 2006 1, and you have to pay the deed tax:
90× 9000 ÷ (1+5% )×1%= 7714.29 yuan.
If the construction permit for the 90-square-meter house you bought stipulates that the commencement date is 2065438+May 2006 1 or later, you have to pay the deed tax:
90× 9000 ÷ (1+10% )×1%= 7363.64 yuan. The deed tax shall be paid for online signing before 20 18:
90× 9000 ÷ (1+1%)×1%= 7297.30 yuan.
Ministry of Finance? People's Republic of China (PRC) State Taxation Administration of The People's Republic of China? Notice of the Ministry of Housing and Urban-Rural Development on Adjusting Preferential Policies for Deed Tax Business Tax in Real Estate Transactions (Caishui [2065438+06] No.23);
I deed tax policy
(a) for individuals to buy the only family housing (family members include the purchaser, spouse and minor children, the same below), with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.
(2) Deed tax shall be levied at the reduced rate of 1% for individuals who purchase a second set of improved family housing with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.
The second set of improved housing for families refers to the second set of housing purchased by families who already own a set of housing.