1, house deed tax 202 1 charging standard 1: according to the deed tax law of People's Republic of China (PRC), the charging standard of house deed tax 202 1 is 3%-5%. Of course, the specific collection standards should be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and different tax rates should be determined for different subjects, different regions and different types of housing ownership transfer. But if it meets the relevant conditions, it will be reduced or exempted.
2. House deed tax 202 1 charging standard 2: If an individual purchases a family house (family members include the purchaser, spouse and minor children, the same below) with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%. If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%.
What are the precautions for real estate transactions?
1. Verify the qualification of the seller. If you choose an intermediary to buy a second-hand house, you must choose a formal and reputable real estate brokerage agency for the record. If it is an individual house, first check the other party's ID card information, and then check whether the name registered by the seller is consistent with the house ownership certificate. If the husband and wife jointly own property, they shall obtain the consent of both parties. If inheritance, divorce and acceptance of gifts are unregistered, you should first ask the seller to improve the registration, and don't blindly believe the seller's request to shirk or ask for payment for various reasons.
2. Check the ownership of second-hand houses. The buyer and the seller shall check the ownership of the house at the house registration agency to determine whether the owner's name on the property certificate is consistent with the identity information of the seller; Check the certificate of land use right, and make clear the service life and other information. If the seller can't produce the relevant ownership certificate, such a second-hand house is very risky and should be purchased carefully.
3. Make clear whether there is any problem in the transfer of house property rights. Here, first of all, we must clarify two points, such as whether the house is mortgaged or not. Before buying a house, we must verify whether the second-hand house has a mortgage loan and whether the house has a mortgage loan. If so, don't buy it until these are solved; Second, it is clear whether the house is leased. If the house is leased, you must wait until the lease contract expires before buying it.
What is the latest deed tax policy in 2022?
1, according to the deed tax law,
Two, three, in the transfer of land and housing ownership, units and individuals who bear the deed tax shall pay 3%-5% of the deed tax. According to the current policy, the deed tax rate is mostly 1%-3%. For a time, the news that "house prices are going to rise, deed tax is going to rise, and buying a house should be early" is widely circulated in the circle of friends.
2. In addition, according to the principle of tax system transfer, the deed tax law clarifies the current effective deed tax exemption policy, which stipulates that during the marriage relationship, if the husband and wife change the ownership of land and house, and the legal heir inherits the ownership of land and house through inheritance, the deed tax is exempted.
3. Previously, the draft deed tax law authorized the State Council to stipulate other tax reduction and exemption situations according to the needs of economic and social development, but the specific scope was not clear. The Deed Tax Law refines this authorization clause, further clarifies the scope of tax reduction or exemption, and stipulates that the State Council can exempt or reduce the deed tax for residents' housing needs, enterprise restructuring and post-disaster reconstruction, and report it to the Standing Committee of the National People's Congress for the record.
What kinds of real estate taxes and fees are included?
1. Property tax includes land tax, accounting for 1% of the profit from house sale. If the house property right is sold for more than five years, you can enjoy the preferential policy of exemption from land tax.
2. Property tax includes business tax, accounting for 5.5% of the profit from selling houses. If the house property right is sold for more than five years, you can enjoy the preferential policy of exemption from business tax.
3. Real estate tax includes personal income tax, and 1% of the profit from house sales is regarded as tax. If the house property right is sold for more than five years, you can enjoy the preferential policy of exemption from personal income tax.
4. The property tax includes deed tax, which is 1% to 3% of the total transaction price of the house, 1.5% for the house area over 90 square meters, 1% for the house area under 90 square meters and 3% for the house area over 140 square meters.
Label: What precautions are included in real estate transactions? The deed tax charging standard in 2022 and the latest deed tax policy in 2022.
Legal basis:
Article 3 of the Provisional Regulations on Property Tax shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax. Article 4 If the property tax rate is calculated and paid according to the residual value of the property, the tax rate is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%.