How to receive deed tax subsidy

The online deed tax subsidy declaration system will be launched on the "Zheng Hao Ban" APP on July 1. At that time, taxpayers who comply with the deed tax subsidy policies in each region only need to download the "Zheng Hao Ban" APP , and after completing the registration, you can apply for deed tax subsidies "on the palm of your hand" anytime and anywhere. "To apply for deed tax subsidy at 'Zheng Hao Ban', you only need to accurately fill in the original voucher number, account opening bank and bank card number on the tax stamp after scanning your face. The system will automatically associate other relevant information and conduct review and comparison in the background. ” introduced the relevant person in charge of the Municipal Big Data Administration Bureau. The review results can be checked on "Zhenghaoban". After the review is successful, the applicant will receive a text message reminder. "In principle, after the online declaration system for deed tax subsidy is launched on 'Zheng Haoban', except for special circumstances, the relevant office deed tax subsidy processing points will no longer accept offline applications."

Legal basis:

"Provisional Regulations of the People's Republic of China on Deed Tax"

Article 6: Deed tax is reduced or exempted under any of the following circumstances: (1) State Agencies, public institutions, social groups, and military units that inherit land and buildings for office, teaching, medical, scientific research, and military facilities are exempt from the tax; (2) Urban employees who purchase public housing for the first time in accordance with regulations are exempt from the tax; ( 3) If the house is lost due to force majeure and the house is purchased again, the tax reduction or exemption shall be granted as appropriate; (4) Other items of deed tax reduction and exemption stipulated by the Ministry of Finance.

Article 7 If a taxpayer who has been approved for reduction or exemption of deed tax changes the use of the relevant land or house and no longer falls within the scope of reduction or exemption of deed tax as stipulated in Article 6 of these Regulations, he/she shall make a supplementary payment. Pay taxes that have been reduced or exempted.

Article 8 The time when the tax liability for deed tax occurs is the day when the taxpayer signs the land or house ownership transfer contract, or the day when the taxpayer obtains other certificates in the nature of the land or house ownership transfer contract.

Article 9 Taxpayers shall make tax declarations to the deed tax collection authority where the land and houses are located within 10 days from the date of tax liability, and pay taxes within the time limit approved by the deed tax collection authority.

Article 10 After the taxpayer handles the tax payment matters, the deed tax collection authority shall issue a deed tax payment certificate to the taxpayer and the taxpayer.

Article 11 Taxpayers shall hold the deed tax payment certificate and other prescribed documents and materials to the land management department and real estate management department in accordance with the law to handle the registration procedures for changes in ownership of land and houses. The land management department and the real estate management department shall provide relevant information to the deed tax collection authority and assist the deed tax collection authority in collecting deed tax in accordance with the law.