deed tax is a tax that must be paid by the state in the sale of houses, and the collection of deed tax is related to the area of houses. When the area of houses traded is less than or equal to 9 square meters, the deed tax rate is 1%, and when the area of houses is greater than 9 square meters, the deed tax rate is halved on the original basis, that is, the deed tax rate is 1.5%.

Legal basis

According to Article 1 of the Deed Tax Law, which came into effect on September 1, 221, the ownership of land and houses is transferred within the territory of the People's Republic of China, and the units and individuals who bear it are taxpayers of deed tax, who shall pay the deed tax in accordance with the provisions of this Law.

article 3 of the deed tax law

the deed tax rate is 3 to 5 percent.

Article 4 of the Deed Tax Law

The tax basis of deed tax:

(1) Transfer and sale of land use rights, purchase and sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the currency to be paid and the price corresponding to physical objects and other economic benefits;

(2) land use right exchange and house exchange refer to the difference between the exchanged land use right and house price;

(3) land use right donation, house donation and other behaviors of transferring land and house ownership without price are the prices legally approved by the tax authorities with reference to the market prices of land use right sale and house purchase and sale.