1. According to the news released by the Ministry of Finance of the State Council recently, from 2023, the government will implement a subsidy policy for the deed tax paid when signing the deed tax contract for real estate sales;
2. The policy stipulates that in the deed tax of the first transaction, the 500 yuan fee can be reduced for every 10,000 yuan of income. Among them, for families who buy their own houses, the fee of 1 000 yuan can be reduced or exempted for every increase in income of110,000 yuan. In addition, in business transactions, the deed tax contract paid for each income of 1 ten thousand yuan can be reduced by 8%;
3. In addition, those who provide housing for social low-income households do not enjoy fee reduction or exemption.
Chengdu housing deed tax charging standard:
1, Chengdu housing deed tax charging standard can be based on the provisions of the Ministry of Construction and the Ministry of Finance 165: the owners of commercial residential and non-residential houses deposit special maintenance funds according to the construction area of their own properties, and the amount of the first special maintenance funds deposited per square meter of construction area is 5% to 8% of the local housing construction and installation project cost per square meter;
2. The charging standard of deed tax of Chengdu house is that, under normal circumstances, the charging standard of public maintenance fund is determined by the local real estate authorities according to the local conditions and paid according to the proportion of 2% ~ 3% of the total purchase price of the purchaser. The public maintenance fund collected belongs to all owners of the community and is not included in the housing sales income.
Legal basis:
Article 2 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax.
"Transfer of state-owned land use right" is changed to "transfer of land use right", that is, in the process of collective land use right transfer, the transferee should also pay deed tax according to law.