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20 17 how to calculate the deed tax of second-hand houses in Changzhou?
The deed tax rate of second-hand real estate is 3-5%. Standards vary from place to place, and the applicable tax rate shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation in the region within the range specified in the preceding paragraph.
Basis: Provisional Regulations on Deed Tax in People's Republic of China (PRC) Article 1 Units and individuals that transfer the ownership of land and houses in People's Republic of China (PRC) are taxpayers of deed tax and shall pay the deed tax in accordance with the provisions of these Regulations.
Article 3. The deed tax rate is 3-5%.
The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph, according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.
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