The object of deed tax is the ownership of land and houses transferred in China. Specifically, it includes the following five contents:
1, the assignment of the right to use state-owned land shall be undertaken by the undertaker.
It refers to the behavior that the land user pays the land use right transfer fee to the state and the state transfers the state-owned land use right to the land user within a certain period of time.
2, the transfer of land use rights, in addition to considering the land value-added tax, the other by the contractor to pay deed tax.
Refers to the behavior of land users to transfer the land use right to other units and individuals by sale, gift, exchange or other means. The transfer of land use rights does not include the transfer of rural collective land contractual management rights.
3. Housing sales:
That is, with money as the medium, the seller transfers the ownership of real estate to the buyer.
The following special circumstances are regarded as buying and selling houses:
(a) to pay debts with real estate or to exchange houses in kind, the property owner shall pay the deed tax according to the present value of the house.
(2) An enterprise that invests in real estate or transfers its equity and invests in a sole proprietorship enterprise with its own real estate as shares shall be exempted from deed tax.
(3) Those who buy houses, dismantle materials or rebuild new houses shall pay taxes according to regulations.
The house donor does not pay the land value-added tax, but the undertaker should pay the deed tax. In the calculation of deed tax, it is a key point to pay attention to the transfer or not. The land transfer fee paid for obtaining the right to use state-owned land shall be taxed according to the land transfer fee payable for the right to use state-owned land. The deed tax shall not be reduced or exempted because of the reduction or exemption of land transfer fees.