According to the "Ministry of Finance, State Administration of Taxation, Ministry of Housing and Urban-Rural Development on the adjustment of real estate transactions deed tax personal income tax preferential policies notice" (Cai Shui [2010] No. 94):

A first suite to pay the provisions are as follows:

1, the individual to buy ordinary housing, and the housing for the family's only housing, the purchase of ordinary commercial residential household type Area of 90 square meters (including 90 square meters) below, the deed tax in accordance with the implementation of 1%;

2, household area of 90 square meters to 144 square meters (including 144 square meters), the tax rate is halved, that is, the effective tax rate of 2%;

3, the purchased residential household area of 144 square meters or more, the deed tax rate in accordance with the 3% levy.

The second suite payment regulations are as follows:

The purchase of non-ordinary housing, two or more housing, and commercial investment properties (stores, office buildings, business apartments, etc.) are taxed at a rate of 3%.

According to the Ministry of Housing and Construction and the Ministry of Finance jointly issued the "Housing *** Use Parts *** Use Facilities and Equipment Maintenance Fund Management Measures":

1. When the commercial property is sold, the buyer and the selling unit should sign an agreement on the payment of the housing maintenance fund, and the buyer should pay the housing maintenance fund at a rate of 2-3% of the purchase price to the selling unit.

2. The maintenance fund collected on behalf of the selling unit belongs to all owners*** and is not included in the income from the sale of residential units.

Expanded information:

The object of the deed tax:

The object of the deed tax is the transfer of land and housing rights within the territory. Specifically, it includes the following five items:

(1) the transfer of state-owned land use rights, paid by the bearer.

It means that the land user delivers the land use right concession fee to the state, and the state will let the state-owned land use right to the land user within a certain number of years.

(2) In addition to the land value-added tax (LVAT), the transfer of land use rights is subject to a deed tax paid by the recipient.

It refers to the behavior of land users to sell, gift, exchange or other ways to transfer the land use right to other units and individuals. The transfer of land use right does not include the transfer of rural collective land contract management right.

(3) House sale and purchase:

That is, the transaction behavior of transitioning property ownership from seller to buyer with money as the medium.

The following special circumstances, as buying and selling houses:

(1) property against debt or in-kind exchange of houses, should be the title bearer, according to the current value of the house to pay the deed tax.

(2) The transfer of real estate as investment or equity, and the investment of own real estate as shares in the enterprise operated by the sole proprietor are exempted from the deed tax.

(3) Buying a house for dismantling materials or renovating a new house shall be taxed accordingly.

The land value-added tax is not payable by the grantor of the house, but the deed tax is payable by the recipient.

Baidu Encyclopedia - Deed Tax