Deed tax preferential policies?

The tax preference of deed tax is mainly tax reduction and exemption.

(a) office, teaching, medical care, scientific research and military facilities are exempt from tax.

According to the Provisional Regulations on Deed Tax in People's Republic of China (PRC) (hereinafter referred to as the Provisional Regulations on Deed Tax) and the Detailed Rules of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) (hereinafter referred to as the Detailed Rules of the Provisional Regulations on Deed Tax), state organs, institutions, social organizations and military units that undertake land and houses for office, teaching, medical care, scientific research and military facilities are exempt from deed tax.

The office space mentioned here refers to the land and houses such as offices (buildings) directly used for office;

The teaching purpose here refers to the land and houses directly used for teaching, such as classrooms (teaching buildings);

The medical use here refers to the outpatient department and other land and houses directly used for medical treatment;

The term used for scientific research here refers to places for scientific experiments and other land and houses directly used for scientific research;

The military facilities mentioned here refer to:

1. Military command and combat engineering on the ground and underground;

2. Military airports, ports and docks;

3. Military warehouses, camps, training grounds and proving grounds;

4. Military communication, navigation and observation stations;

5. Other land and houses directly used for military facilities.

The specific scope of the above-mentioned other land and houses directly used for office, teaching, medical treatment and scientific research and other land and houses directly used for military facilities shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

According to the document No.096 of Caishuizi [1998], the land and houses inherited by public institutions must meet the following two conditions before they can be exempted from tax:

First, taxpayers must be institutions that conduct financial accounting in accordance with the financial rules of institutions; Second, land and houses must be used for office, teaching, medical care and scientific research projects. Anyone who does not meet the above two conditions must pay taxes according to regulations.

(2) Tax relief for housing sales.

According to the Provisional Regulations on Deed Tax and the Detailed Rules of the Provisional Regulations on Deed Tax, all employees who have official local accounts in urban units owned by the whole people and collective ownership can be exempted from deed tax if they buy public housing at the standard price approved by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for the first time. Urban workers enjoy the treatment of exemption from deed tax, which is limited to public housing purchased for the first time and cannot exceed the standard area stipulated by the state. Deed tax shall be paid in accordance with the regulations for the part of the house purchased again and the house purchased for the first time that exceeds the standard area stipulated by the state.

According to the regulations, if taxpayers lose their original houses due to unforeseeable, unavoidable and insurmountable objective reasons such as natural disasters and wars, the tax collection authorities may grant tax reduction or exemption as appropriate.

According to document No.845 of Guoshuihan [1999], it is up to the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government to decide whether to reduce or exempt the deed tax on the purchase of houses by immigrants in the Three Gorges reservoir area.

From June 5438+065438+1 October1in 2008, the deed tax rate will be reduced to 1% for individuals who purchase ordinary houses of 90 square meters or less for the first time.

(3) preferential tax relief for government expropriation

According to the Detailed Rules of the Provisional Regulations on Deed Tax, if the taxpayer's original land and houses are requisitioned and occupied by the people's governments at or above the county level, and the ownership of the land and houses is regained, whether the deed tax is reduced or exempted shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.