Guangzhou real estate deed tax 2023 standard

Guangzhou real estate deed tax collection standards in 2023 are as follows:

1. 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 will 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%;

2. Deed tax will be levied at a reduced rate of 1% for individuals who purchase a second family-improved house 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%;

3. The deed tax shall be levied at a reduced rate of 3% for individuals who purchase the third and above family houses and non-residential houses, regardless of the area.

Guangzhou real estate license deed tax processing flow is as follows:

1, and handle the property information inquiry certificate.

2. Prepare to declare tax information. You need to prepare the original and photocopy of the house purchase contract, ID card and household registration book, as well as the proof of file search.

3. Submit tax information. After the materials are prepared, you can apply to the tax collection department of the local taxation bureau for tax declaration and fill in the integrity form.

4. Confirm the tax information. After accepting the application, the tax department will enter relevant information and print a "Real Estate Transaction Tax Declaration Audit Form", which contains basic tax information. After careful examination and confirmation, sign.

5. Pay deed tax. Pay the deed tax at the collection counter with the stamped "Real Estate Transaction Tax Declaration Audit Form".

To sum up, if an individual purchases the only family house with an area of 90 square meters or less, the deed tax will be levied at the reduced rate of 1%; If the area exceeds 90 square meters, the deed tax shall be levied at a reduced rate.

Legal basis:

Article 4 of the deed tax law of People's Republic of China (PRC).

Tax basis for deed tax:

(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency and physical objects to be delivered and other economic benefits;

(two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices;

(3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale.

If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.