Legal basis: Article 8 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC): The deed tax obligation occurs on the day when the taxpayer signs the land and house ownership transfer contract, or the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract. Article 9. Taxpayers shall, within 10 days from the date of tax payment obligation, declare and pay taxes to the deed tax collection authority where the land and house are located, and pay taxes within the time limit approved by the deed tax collection authority.
How to calculate the deed tax of real estate 1? The Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Housing and Urban-Rural Development jointly issued a notice yesterday to adjust the preferential policies for deed tax and business tax in real estate transactions from February 22, 20 17. The notice also stated that Beijing, Shanghai, Guangzhou and Shenzhen do not implement the second set of preferential policies for deed tax and business tax on improved housing, and the business tax on individual housing transfer in the above cities is still implemented according to the previous policies.
2. According to the notice, the deed tax will be levied at a reduced rate of 1% for individuals who purchase family housing with an area of 90 square meters or less, and at a reduced rate of 1.5% for individuals who purchase family housing with an area of 90 square meters or more.
3. Individuals who purchase a second set of improved family housing with an area of 90 square meters or less will be subject to deed tax at a reduced rate of 1%, and those with an area of 90 square meters or more will be subject to deed tax at a reduced rate of 2%. The New Deal also pointed out that the deed tax concessions and business tax concessions for the second suite are not applicable to Guangzhou and Shenzhen for the time being.
If you want to pay real estate deed tax, you should pay attention to the local formal real estate market and pay real estate deed tax according to your actual situation. Housing is a major event in life. When handling, we must pay attention to the process and method of handling, and pay and handle the deed tax according to our own needs.