20 15 how much to pay in the new policy of real estate deed tax must be clear.

Property deed tax is a relatively low-key real estate vocabulary. Let's see what changes have taken place in the new policy. When buying a house, most people only consider the house price, but in fact, there is still a lot of money to collect when buying a house, such as property tax, property fee, deed tax and house maintenance fund. I really don't know. Without a good understanding, this is also a big expense.

20 15, the new policy of real estate deed tax was introduced. What changes have been made to the deed tax that people care about? Let's read it. In addition, you can also popularize the deed tax knowledge for those who are ready to buy a house.

What is deed tax:

Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.

Relevant provisions on deed tax collection:

According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), the tax basis of deed tax: land use right gift and house gift shall be verified by the tax collection organ with reference to the market price of land use right sale and house sale. Therefore, the donee of the donated property needs to pay the deed tax in full. In addition, the second paragraph of Article 1 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Tax Administration of Personal Donation of Real Estate for Free (Guo Shui Fa [2006]144No.) clearly stipulates: "Individuals who donate real estate for free shall collect the deed tax in full from the donee." The deed tax on donated property is collected in full, that is, the donee pays it according to the proportion of 3%.

Deed tax collection standard:

According to the original deed tax policy, individual purchases are subject to differentiated tax rates. According to the regulations, if an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%; If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the effective tax rate will be 2%; If the purchased residential unit area exceeds 144 square meters, the deed tax rate is 4%. Purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 4%.

Ordinary housing that reduces deed tax shall meet the following three conditions at the same time:

1, and the plot ratio of residential buildings is above 1.0;

2. The single building area is less than 144 square meters or the interior area is less than 120 square meters;

3. The actual transaction price is lower than 65438+ 0.2 times of the average transaction price of commercial housing with the same level of land.

Calculation formula of tax payable:

Taxable amount of new house = tax basis × tax rate;

Taxable amount of second-hand housing = second-hand housing tax rate × real estate appraisal price.

Adjustment of deed tax policies in major provinces and cities

Jiangxi, Hubei, Hebei and Henan: Nanchang, Haikou and Tongling are the only ordinary commercial houses, and the deed tax is levied by half; The deed tax is levied at the rate of 1% for the only ordinary house with a construction area of 90 square meters or less.

Tianjin, Jiangsu, Fujian: the first suite is less than 90 square meters, and the deed tax is paid 1%; 90- 144 square meters 1.5% deed tax, and 144 square meters or more pay 3% deed tax.

Huangshan: The deed tax will be levied in half for the first set.

Liuyang: Entrepreneurial talent purchase deed tax halved; 30% deed tax is levied on commercial real estate.

Huzhou and Xuancheng:/kloc-ordinary houses below 0/44 square meters are exempt from deed tax.

Baotou: the deed tax of the first suite is free; The deed tax for new houses above the second suite will be halved.

Weifang: the deed tax for buying houses below 90 square meters is free; Purchase 90 to 144 square meters of housing, and use 300 square meters or less for starting a business, and the deed tax will be levied by half.

Usually, in order to support the real estate industry, the deed tax amount of housing will be relatively small, and the amount of commercial real estate will be relatively high. As long as the buyers follow the above calculation method, the deed tax estimate of the house they want to buy is basically accurate, and they can also have a psychological expectation of the amount of deed tax paid.

(The above answers were published on 20 15- 10-20. Please refer to the current actual purchase policy. )

When buying a new house, go to Sohu Focus.