What is Suzhou deed tax 2022 standard?

Legal analysis: Suzhou deed tax 2022 standard;

1, personal income tax

The calculation method of personal income tax is tax payable × 1% (or 1.5%, 3%). The different charging ratios are due to the different types of houses. Generally speaking, ordinary houses are levied at 1%, non-ordinary houses or non-residential properties at 1.5% and auction properties at 3%.

Personal income tax is not required if the transaction house has been used (occupied) for more than 2 years and there are few family houses.

2. Deed tax

The deed tax collection standards for the first suite and the second suite are different. If the area of the first suite is 90 square meters or less, the deed tax will be levied at the reduced rate of 1%. For the first suite with an area of over 90 square meters, the deed tax shall be levied at the rate of 1.5%.

For the second suite with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area of the second suite is more than 90 square meters, the deed tax will be levied at a reduced rate of 2%.

3. Business tax

The collection of business tax mainly depends on whether the purchase period exceeds 2 years. Individuals who sell and buy houses for less than two years need to pay business tax in full; Individuals who sell and buy houses for more than 2 years (including 2 years) do not pay business tax.

4.stamp duty

The standard of stamp duty is 0.05% of the taxable value, but at this stage, individuals selling or buying houses are temporarily exempt from stamp duty.

5. Land value-added tax

The calculation method of land value-added tax is taxable value × approved collection rate, and the specific collection standard also depends on the type of residence. Generally speaking, the approved levy rate for shops, offices and hotels is 10%, and the approved levy rate for other non-residential properties is 5%. Personal housing sales do not need to pay land value-added tax for the time being.

6. Registration fee

Collection standard: each set of 80 yuan for individual housing registration (including the cost of land use right certificate); The housing registration fee for non-housing is for each 550 yuan.

7, real estate transaction fees

New house: 3 yuan/m2, to be borne by the transferor.

Affordable housing: 50% charge, to be borne by the buyer.

Other real estate transactions: 6 yuan/m2, 50% for both parties.

8, decals

Charge: 5 yuan/set.

Legal basis: deed tax law of People's Republic of China (PRC).

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.