Calculation of house deed tax:
First, the construction area is less than 90 square meters, and it is the first time to buy a house in the same area, and the rural hukou is exempt from deed tax;
Second, the construction area is between 90- 140 square meters, and the deed tax 1.5%, regardless of urban hukou or rural hukou;
Three, the construction area is less than 90 square meters, the first purchase, urban hukou, deed tax1%;
Fourth: The deed tax in the following cases is 3%.
Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.
Collection method of property inheritance tax:
In People's Republic of China (PRC), regardless of identity, real estate can be traded freely according to law, and the transaction price shall not be lower than the reasonable evaluation value of the regional house price.
2. Any person's real estate can be given to others by gift or inheritance, and the tax-free portion of real estate obtained by any person through gift or inheritance shall not exceed the per capita living area approved by the National People's Congress in the previous year. Any person's property after death can be inherited according to the will or legal inheritance conditions, and the part that does not exceed the per capita living area is tax-free. In some countries, if it exceeds 90%, it can be inherited.
Inheritance tax is a kind of tax levied on the heirs and legatees of the estate with the property left by the decedent as the tax object. Theoretically speaking, if the inheritance tax is properly collected, it is of certain significance to adjust the wealth distribution of social members and increase the financial resources of the government and social welfare undertakings. Inheritance tax is usually set up and collected together with gift tax. However, in order to attract investment and capital inflow, some countries and regions deliberately do not set or cancel inheritance tax.
20 16 12 19, 20 17 economic blue book issued by China academy of social sciences and China economic situation report meeting were held in Beijing. The Blue Book calls for implementing real estate tax and inheritance tax as soon as possible, and actively promoting personal income tax reform and other measures.
The inheritance tax originated in ancient Egypt more than 4000 years ago. In order to raise military expenses, the Egyptian Pharaoh Khufu levied this fee.
Inheritance tax. Modern inheritance tax was first levied in the Netherlands on 1598, and then in Britain, France, Germany, Japan, the United States and other countries. The main purpose of levying inheritance tax in modern countries is also to raise war funds, which stopped after the war.
It was not until the 20th century that inheritance tax gradually became a fixed tax. The main purpose has also become to adjust the gap between the rich and the poor among members of society, while the role of obtaining fiscal revenue has been greatly weakened.
In recent decades, in many countries and regions, inheritance tax has been suspended. For example, Canada, Australia, New Zealand and Italy have stopped collecting inheritance tax.
China formally levied inheritance tax as early as July 1940. After the founding of New China, 1950 adopted the "Principles for the Implementation of National Tax Administration", which took inheritance tax as one of the taxes to be levied, but it was not levied due to the limitations of the conditions at that time. 1994 the new tax reform lists inheritance tax as one of the possible taxes levied by the state. 1996, the national people's congress approved the ninth five-year plan for national economic and social development and the outline of 20 10 long-term goals, which proposed to gradually levy inheritance tax and gift tax.
main problem
There are still some difficulties in levying inheritance tax and gift tax in China:
The first is the tax source. China is still in the primary stage of market economy. Although there are some rich people, there are still few in general, and the tax sources are not optimistic. Moreover, these people's property is scattered and hidden, and it is difficult to grasp their real property.
Second, many people's awareness of inheritance tax is still relatively weak and they don't really understand it;
Third, the amount collected is limited, which is easy to offend people, and the lack of collection and management power will inevitably affect the enthusiasm of tax collectors.
References:
Baidu encyclopedia-inheritance tax