If the construction area is less than 90 square meters (inclusive), the applicable tax rate is1%;
If the building area is over 90 square meters, the applicable tax rate is1.5%;
The second suite:
If the construction area is less than 90 square meters (inclusive), the applicable tax rate is1%;
The construction area is more than 90 square meters, and the applicable tax rate is 2%;
Full deed tax (3%) is levied on families with 3 or more houses.
explain
1. Family refers to the buyers, their spouses and minor children. If the children have reached the age of 18, they are not included in the family, and parents and adult children are regarded as two families. For example:
Mr. Wang and Ms. Zhang have a son (Xiao Wang) and have grown up. Mr. Wang and his son Xiao Wang each have a suite. Now Mr. Wang wants to buy another suite in the name of his wife, Ms. Zhang. Because his son Xiao Wang has grown up, the property under his name is not counted in his parents' home. The house bought in the name of Ms. Zhang is still counted as the second suite of their family, and he can still enjoy the deed tax reduction policy corresponding to the second suite.
2. Whether it is the first suite or the second suite, it refers to the real estate in Chongqing, excluding the real estate in other provinces.
3. Second-hand housing transactions, deed tax is based on the nuclear tax price, not the transaction price. In general, the nuclear tax price is lower than the transaction price. When declaring taxes and fees, the transfer specialist of the intermediary company will guide you to fill in a price lower than the transaction price on the declaration form. If this price is higher than the price in the tax system, the tax will be checked according to our declared price. If it is lower than that in the tax system, check the tax according to taxable value. However, if you want to use provident fund loans, you need to declare deed tax according to the actual transaction price. Or sometimes the owner has a special occupation, and also requires that the deed tax must be declared according to the real transaction price.