First, the house deed tax will be cancelled in 2020.
Is the deed tax on the house cancelled in 2020? In fact, the deed tax of the house was not cancelled in 2020, but some preferential policies for deed tax were introduced. The following is a detailed introduction.
1, general provisions
(1) State organs, institutions, social organizations and military units that inherit land and houses for office, teaching, medical care, scientific research and military facilities are exempt from deed tax.
(2) Urban workers who purchase public housing according to regulations are exempt from deed tax.
(3) In addition, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China have stipulated that since October 29th, 2000, all kinds of ordinary houses built by public units to solve the housing problem of employees, or ordinary commercial houses purchased by units, which are approved by the housing reform department of local people's governments at or above the county level and sold to employees in accordance with the national housing reform policy, can be exempted from deed tax.
(4) Since June 2008 165438+ 10/day, the deed tax has been reduced to 1%.
2. Special provisions
(1) Reform of enterprise company system
Non-corporate enterprises are transformed into limited liability companies (including wholly state-owned companies) or joint stock companies as a whole in accordance with the provisions of the Company Law of People's Republic of China (PRC), or a limited liability company is transformed into a joint stock company as a whole, and the transformed company inherits the ownership of land and houses of the original enterprise and is exempt from deed tax.
An unincorporated wholly state-owned enterprise or a wholly state-owned limited liability company forms a new company with part of its assets. If the wholly state-owned enterprise (company) holds more than 50% of the shares in the newly established company, the newly established company shall be exempted from the deed tax on the ownership of the land and houses of the wholly state-owned enterprise (company).
(2) Enterprise reorganization
During the transfer, the units and individuals shall bear the ownership of the land and houses of the enterprise, and the deed tax shall not be levied.
State-owned and collective enterprises implement the "transformation of enterprise joint-stock cooperative system", where employees buy out enterprise property rights, or transfer some property rights to employees, or transform the original enterprise into a joint-stock cooperative enterprise through employees' capital increase and share expansion, the transformed joint-stock cooperative enterprise shall be exempted from deed tax.
(3) Business combination
Two or more enterprises, in accordance with the provisions of the law and the contract; If the merger is converted into an enterprise, the merged enterprise shall bear the ownership of the land and houses of the original merged parties and be exempted from deed tax.
(4) separation of enterprises
Enterprises are divided into two or more enterprises with the same subject in accordance with the law and the contract, and no deed tax is levied on the derivative and the new party to inherit the ownership of the original enterprise land and house.
(5) Ancillary facilities of the house
To undertake the ownership or land use right of ancillary facilities related to the house (including parking spaces, garages, bicycle garages, attics and warehouses, the same below), the deed tax shall be levied in accordance with the provisions of deed tax laws and regulations; No deed tax shall be levied on those that do not involve the transfer of land use rights and house ownership.
(six) to inherit the ownership of land and houses.
No deed tax is levied on the legal heirs (including spouses, children, parents, brothers and sisters, grandparents and grandparents) stipulated in the Inheritance Law of People's Republic of China (PRC).
According to the provisions of the Inheritance Law of People's Republic of China (PRC), an illegal heir inherits the ownership of the land and house of the deceased before his death according to his will, which is a gift and should be subject to deed tax.
3. Other circumstances
(1) An enterprise that has been approved by the State Council to transfer its creditor's rights shall be exempted from deed tax if the newly established company after the transfer of its creditor's rights inherits the ownership of the original enterprise's land and house.
(2) The transfer of ownership of land and houses in the process of administrative adjustment of government departments and transfer of state-owned assets is not subject to deed tax.
(3) In the process of enterprise restructuring and reorganization, if the ownership of land and houses is transferred free of charge between enterprises within the same entity, including between the parent company and its wholly-owned subsidiaries, between the wholly-owned subsidiaries of the same company, and between the same natural person and its sole proprietorship enterprise and one-person limited liability company, deed tax shall not be levied.
(four) if the residents who have been demolished buy their houses again because of the demolition, the part of the transaction price equivalent to the demolition compensation shall be exempted from deed tax; If the transaction price exceeds the compensation for demolition, the deed tax shall be levied on the excess.
(5) In the process of reorganization, a company-owned enterprise increases its capital to its wholly-owned subsidiary with the ownership of land and houses under its name, which belongs to the transfer of assets within the same entity. Deed tax is not levied on the behavior of wholly-owned subsidiaries to assume the ownership of land and houses of the parent company.
(6) From September of 0 1 1 year, during the marriage relationship, if the ownership of the house and land was originally owned by one spouse and changed to be owned by both spouses, the deed tax shall be exempted.
Second, the deed tax provisions in 2020
In the deed tax regulations in 2020, some preferential policies were clearly given to some special situations and regions. The following are the details of the deed tax regulations in 2020.
1, for individuals who purchase family housing (family members include the purchaser, spouse and minor children, the same below), the deed tax will be reduced by1%if the area is 90 square meters or less; If the area is over 90 square meters, the deed tax shall be reduced by 1.5%.
2. If an individual purchases a second family-improved house with an area of 90 square meters or less, the deed tax will be reduced by1%; If the area is more than 90 square meters, the deed tax will be reduced by 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.
3. If a taxpayer applies for tax preference, according to the taxpayer's application or authorization, the real estate department of the place where the house is purchased shall issue a written inquiry result of the taxpayer's family housing situation, and timely transmit the inquiry result and relevant housing information to the tax authorities. If the inquiry conditions are not available for the time being and the results of family housing inquiry cannot be provided, the taxpayer shall submit a written credit guarantee for the actual number of family housing units to the tax authorities. If the credit guarantee is untrue, it is a false tax return, which shall be handled in accordance with the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management, and the dishonest record shall be included in the personal credit information system.
According to the principle of convenience and high efficiency, the real estate administrative department shall timely issue the written inquiry results of taxpayers' family housing in accordance with the regulations, and the tax authorities shall handle the tax preference application submitted by taxpayers within a limited time.
4, the specific operation measures by the provinces, autonomous regions and municipalities directly under the central government, finance, taxation, real estate departments jointly formulated.
Except for Beijing, Shanghai, Guangzhou and Shenzhen, item 2 of the new deed tax policy will not be implemented for the time being, the new real estate deed tax policy of 20 18 is applicable to other regions.
Three. Provisions on deed tax subsidy in 2020
1. As for the stipulation of deed tax subsidy in 2020, the state has not actually issued corresponding policies. The specific subsidy measures are related to the actual regions, and the corresponding subsidies in different regions are also different. Please consult the local finance department for details.
2. To purchase new commercial housing, the purchaser must generally pay the house price (including mortgage loan) and pay the relevant deed tax before applying; If you buy a second-hand house, the purchaser must pay the deed tax and apply after completing the registration of property right transfer.
3. The deed tax subsidy applicant must apply by the purchaser in the commercial housing sales contract; If the purchaser is a minor, the legal guardian shall apply for it on his behalf.
4, enjoy the deed tax subsidies need to meet the following three conditions:
(1) The plot ratio of residential buildings is above 1.0;
(2) The single building area is less than 144 square meters or the interior area is less than 120 square meters;
(3) The actual transaction price is lower than the deed tax collection standard 65438+ 0.2 times the average transaction price of commercial housing on the same level of land.
The above is about the cancellation of house deed tax in 2020, the provisions of deed tax in 2020 and the provisions of deed tax subsidy in 2020. I hope I can help you!