1. When the deed tax rate is 1%, the tax amount = tax basis × 1%.
The tax basis here is the actual transaction price excluding VAT.
For example, the total house payment we paid when we bought the property was 3.27 million yuan. At the same time, the deed tax rate applicable to real estate transactions is 1%, and the VAT rate is 9%. Then the deed tax to be paid is = 3270000/(1+9%) *1%= 30000.
Of course, for deed tax, not only the tax rate is 1%, but also the actual calculation principle is the same when the tax rate is 3% or 5%. After all, deed tax needs to apply different tax rates under different circumstances, and the determination of tax basis should also be analyzed in detail.
2. What does deed tax mean?
Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: the sale, gift and exchange of land use rights, the sale, gift and inheritance of houses.
Three. Housing deed tax charging standard in 2022
According to the deed tax law and relevant regulations, the charging standard of real estate deed tax is mainly divided into two situations:
1. Individuals buy the only family house.
When the housing area is less than or equal to 90 square meters, the tax rate is reduced by 1% to calculate the deed tax; For those over 90 square meters, the tax rate shall be reduced by 1.5%.
For example, it took 2 180000 to buy the only house in the family.
When the housing area is 90 square meters, the deed tax to be paid is = 2180000/(1+9%) *1%= 20000.
When the building area is 9 1 m2, the deed tax to be paid is 2180000/(1+9%) *1.5% = 30000.
Of course, this is an extreme situation. But in general, if the purchase area is about 90 square meters, it is still recommended to buy a house below 90 square meters. After all, less than one square meter, in addition to paying less for the house, deed tax will also save a lot.
What is the charging standard of real estate deed tax in 2022? Who pays the deed tax?
2. Individuals purchase improved housing.
If an individual buys a second house on the basis of an existing house, and the housing area is less than or equal to 90 square meters, the tax rate will be reduced by1%; If the housing area is more than 90 square meters, the tax rate will be reduced by 2%.
For example, buying a second family home cost 4.36 million yuan.
When the housing area is 90 square meters, the deed tax to be paid is = 4360000/(1+9%) *1%= 40000.
When the building area is 9 1 m2, the deed tax to be paid is = 4360000/(1+9%) * 2% = 80000.
Of course, in the real situation, when the housing area is one square meter, the total housing price will increase in addition to the high deed tax rate 1%.
Of course, it should be noted that this is only a unified standard, and all localities can make corresponding adjustments according to local actual conditions during actual implementation.
Four, the real estate deed tax relief
1. Urban relocated households
According to the relevant provisions of the Regulations on Expropriation and Compensation of Houses on State-owned Land, deed tax is levied on residential houses:
(1) Residents choose monetary compensation to buy houses again because their houses have been expropriated;
① If the transaction price of house purchase does not exceed monetary compensation, the newly purchased house shall be exempted from deed tax;
② If the transaction price of house purchase exceeds monetary compensation, the deed tax will be levied on the difference.
(2) residents choose property rights exchange because of the expropriation of individual houses:
(1) did not pay the housing property exchange price difference, the new house shall be exempted from deed tax;
(2) If the house property right exchange price difference is paid, the deed tax shall be levied according to the price difference.
2. Renaming the property between husband and wife
According to the Notice of the Ministry of Finance, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, on the Deed Tax Policy Concerning the Change of Land Ownership between Husband and Wife (Caishui [2065438+04] No.4), during the marriage relationship, if the ownership of house and land between husband and wife is "increased", "decreased", "renamed" or changed, they will be exempted from deed tax.
3. The lawful heir inherits the property.
As mentioned in the Notice of Reply of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deed Tax Issues Concerning the Inheritance of Land and House Ownership, the legal heirs (including spouses, children, parents, brothers and sisters, grandparents and grandparents) stipulated in the Inheritance Law of People's Republic of China (PRC) do not need to levy deed tax when inheriting land and house ownership.
Fourth, the replacement process after the deed tax invoice is lost
After the deed tax invoice is lost, the buyer can bring his ID card and the original real estate license to the archives room of the district housing management exchange to inquire about the deed tax payment file, and copy the deed tax ticket and affix the official seal. A copy of the deed tax ticket stamped with the official seal has the same effect as the original. Please know the working hours of relevant departments before handling.