What is the charging standard of Zhuhai deed tax in 202 1 year?

1, commercial housing deed tax 202 1, and the charging standard is 3%-5%.

2. If an individual purchases the only family house (family members include the purchaser, spouse and minor children, the same below) with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%. If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%;

3. Deed tax will be levied at the reduced rate of 1% for individuals who purchase the second set of improved family housing with an area of 90 square meters or less. If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 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 (it is not applicable to the North, Guangzhou and Shenzhen for the time being, and is levied at the tax rate of 3%);

People's Republic of China (PRC) deed tax law

Article 8 Taxpayers who change the use of relevant land and houses, or have other circumstances of deed tax exemption or reduction that no longer fall under Article 6 of this Law, shall pay the taxes that have been exempted or reduced.

Article 9 The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.

Tenth taxpayers should declare and pay the deed tax before going through the registration formalities of land and house ownership according to law.