The benchmark tax rate of deed tax is 3%. In addition to deed tax, there are three major taxes: value-added tax (also known as business tax) and personal income tax. In fact, there is stamp duty (the tax rate is 1‰), but it has been temporarily exempted by the state since 2009.

The deed tax is subject to the range tax rate of 3% ~ 5%. The implementation of the range tax rate takes into account the fact that China's economic development is unbalanced and the economic differences between regions are quite large. Therefore, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government can decide the tax rate within the range of 3% ~ 5% according to the actual situation in their respective regions.

Value-added tax (business tax) and personal income tax:

individual income tax

(Tax rate: 65438+ 0% of the total transaction amount or 20% of the difference between the two transactions) Collection conditions: individual housing transfer income tax shall be paid for the sale of non-unique housing by family. There are two conditions here: the only house in the family; The purchase time is over 5 years. If both conditions are met at the same time, individual income tax can be exempted; If you don't meet any conditions, you have to pay personal income tax.

7% of value-added tax (business tax); Education surcharge; 3% business tax.

Reference to the above content: Baidu Encyclopedia-Deed Tax