Latest regulations on deed tax of Zhongshan real estate

The latest provisions of Zhongshan real estate deed tax 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. If a taxpayer applies for tax preference, according to the taxpayer's application or authorization, the real estate department of the place where the house is purchased shall issue a written inquiry result of the taxpayer's family housing situation, and timely transmit the inquiry result and relevant housing information to the tax authorities.

Deed tax relief conditions:

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 the average transaction price of commercial housing with the same level of land 1. If the deed tax collection standard is less than 2 times, the collection standard is less than 90 square meters, between 90- 144 square meters is a standard, and above 144 square meters is a standard. The second and third suites do not enjoy the preferential deed tax policy.

To sum up, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government can make their own decisions within the tax rate of 3% ~ 5% according to the actual situation in the region. Calculation method of deed tax The deed tax adopts proportional tax rate. After the tax basis is determined, the calculation of tax payable is relatively simple.

Legal basis:

Article 3 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax.

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.

Article 4

Tax basis for deed tax:

(a) the sale of state-owned land use rights, the sale of land use rights and the sale of houses are all transaction prices;

(two) the land use right gift, housing gift, by the tax authorities with reference to the sale of land use rights, housing sales market price approved answer;

(three) the exchange of land use rights and housing is the difference between the exchanged land use rights and housing prices.

If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or the difference between the exchanged land use right and the house price is obviously unreasonable without justifiable reasons, the collector shall verify it with reference to the market price.