What is deed tax and how to pay it when buying a house?

House deed tax is a kind of tax, which is paid by the state when selling houses. You have to pay deed tax when buying a house, giving a house or changing a house. But how to pay the deed tax on house purchase? According to the different calculation criteria of house deed tax, it can be divided into three categories:

1, calculated according to the transaction price. The transaction price is finalized by both parties to form a contract, and the tax authorities directly calculate the tax accordingly. This pricing method is mainly applicable to the transfer of state-owned land use rights, the sale of land use rights and the sale of houses.

2. Calculated according to the market price. House prices are by no means static. For example, after Beijing became the host city of the 2008 Olympic Games, the land price of the Olympic Village soared immediately. When transferring the land use right and house in this lot, the pricing basis can only be the market price, not the original value of the house.

3, according to the housing exchange price difference tax. With the rise of the second-hand housing market, changing houses has entered people's lives. If the price of house A is 300,000 yuan and the price of house B is 400,000 yuan, and the two houses are exchanged, the calculation of deed tax is naturally the difference between the two houses, that is, 6,543,800 yuan. Similarly, the exchange of land use rights should be based on the price difference. In the equivalent exchange, the price difference is zero, which means that both parties are exempt from deed tax.

Second, how to pay the deed tax on house purchase?

How to pay the house deed tax should be the most concerned issue for buyers. Let's take a look at the calculation method of house deed tax.

House deed tax = total house price × tax rate.

1. Determine the total house price. According to the above analysis, the total housing price is divided into three situations. When determining the total housing price, we must first determine which of the above situations belongs to. The general sale of commercial housing belongs to the first kind of "transaction price", that is, the price listed in the contract at the time of transaction is used as the benchmark for calculating the house deed tax. At this time, the key point of calculating the deed tax of the house is to determine the tax rate.

2. Determine the tax rate for calculating house deed tax.

According to Article 3 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), the deed tax rate is 3-5%. The applicable tax rate of deed tax in various places is determined by the provincial government in the range of 3-5% according to the actual situation in the region, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.

20 10 On September 29th, with the approval of the State Council, the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China issued the Notice on Adjusting the Preferential Policies for Individual Income Tax on Real Estate Transactions, stipulating that the adjusted deed tax policy is: individuals purchase ordinary houses, and the houses belong to families (members include buyers, spouses and minor children, the same below). If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to the only family house, the deed tax will be levied at a reduced rate of 1%. There are two key words here: unique housing and ordinary housing. The only housing is easy to understand, and the standards for the identification of ordinary housing vary from place to place.

Taking Beijing as an example, the deed tax on housing in Beijing is unified at 3%. The standard of ordinary housing is that the plot ratio of residential buildings is above 1.0, and the single building area is below 1.40 square meters. The actual transaction price is lower than the average transaction price of houses on the same level of land 1.2 times. According to the above preferential policies: when Beijing residents buy the first ordinary house, the deed tax below 90 square meters is1%; 90- 140 square meters will be1.5% after being halved from the original 3%; If it is not the first house, regardless of the size of the house, the deed tax is 3%.

3. Who pays the deed tax on the house?

According to Article 8 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), 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. Unless otherwise agreed by both parties, the deed tax is generally paid by the buyer. If the real estate license is handled by the developer, the house will be bought and handed over to the developer, who will then hand it over to the property registration management center. If you apply for the real estate license yourself, you can pay the deed tax directly at the real estate registration management center.

The above mainly analyzes "what is the house deed tax, how to calculate the house deed tax, and who will pay the house deed tax?" These three questions. Due to the different deed tax rates in different places, the standards for determining what is ordinary housing are also different. Therefore, when paying the deed tax, we must consult relevant information to make clear whether the tax amount of the deed tax is correct. At the same time, there are also cases of non-payment of deed tax in China. For example, urban workers are exempted from purchasing public housing for the first time according to regulations, and can be exempted from re-purchasing housing due to force majeure. At the same time, when buying and selling second-hand houses, an intermediary will calculate the deed tax in the house price, thus reducing the seller's income. When buying or selling a house, please contact a lawyer, figure out the deed tax payable, and find out whether there is any free situation, so as to better safeguard your rights and interests.

(The above answers were published on 2013-11-05. Please refer to the actual purchase policy. )

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