1. Both of these taxes are one-time taxes. Don’t mislead people. 2. The tax amount of cultivated land occupation tax is as follows:
(1) The per capita cultivated land shall not exceed For areas of 1 mu (based on county-level administrative areas, the same below), the fee is 10 yuan to 50 yuan per square meter;
(2) In areas where the per capita cultivated land exceeds 1 mu but does not exceed 2 mu, 8 to 40 yuan per square meter;
(3) In areas where the per capita cultivated land exceeds 2 acres but not more than 3 acres, the rate is 6 to 30 yuan per square meter;
(4) In areas where the per capita cultivated land exceeds 3 acres, the fee is 5 yuan to 25 yuan per square meter.
The financial and taxation authorities of the State Council determine the average tax amount of each province, autonomous region, and municipality based on the per capita cultivated land area and economic development.
The applicable tax amount in each locality shall be determined by the people's government of the province, autonomous region, or municipality directly under the Central Government within the tax amount specified in paragraph 1 of this article and based on the local conditions. The average level of applicable taxes determined by the people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government shall not be lower than the average tax amount specified in paragraph 2 of this article. For the specific tax rate you need, please check with the local tax authority. 3. Deed tax is a tax levied on the recipients when the ownership of land or houses is transferred. In the place where the land or house transaction occurs, no matter who is the owner, he must pay tax according to the law as long as the ownership is transferred. 4. There are four bases for calculating deed tax:
First, it is calculated based on the transaction price. The transaction price is finalized by both parties and a contract is formed. The tax authorities use this as a basis to directly calculate taxes. This pricing method is mainly applicable to the transfer of state-owned land use rights, the sale of land use rights, and the sale of houses.
Second, it is calculated based on market price. Land and housing prices are by no means static. For example, after Beijing became the host city of the 2008 Olympic Games, land prices in the Olympic Village immediately soared. When giving away land use rights or houses in this area, the pricing basis can only be based on market prices, not the original value of the land or houses.
Third, the tax is determined based on the difference in land and house exchange prices. With the rise of the second-hand housing market, house exchange has entered people's lives. If the price of house A is 300,000 yuan and the price of house B is 400,000 yuan, and houses A and B are exchanged, the deed tax will naturally be calculated based on the difference between the two houses, which is 100,000 yuan. Similarly, the exchange of land use rights must also be based on the difference. When equal amounts are exchanged, the difference is zero, which means that both parties to the exchange are exempt from paying deed tax.
Fourth, pricing is based on land income. This situation is not encountered often. Assume that in 2000, the state transferred the land use rights of unit A to unit B through an allocation. Three years later, with permission, unit B transferred the land. Then, B would have to pay the deed tax, and the basis for tax payment is the land income, that is, Unit B’s income from the sale of land. 5. You should belong to the first type, transferring state-owned land use rights, and the deed tax calculation price is to bear all the economic benefits paid to obtain the land use rights. For those who inherit state-owned land use rights through the "recruitment, auction, and listing" procedures, the deed tax shall be calculated based on the total land transaction price, and the initial land development cost shall not be deducted. The tax rate is 3%