The first set of new housing deed tax policies is in 1 and 202 1. If an individual buys a family's only house, the deed tax will be reduced by 1% if the area is less than 90 square meters, and by1.5% if the area is more than 90 square meters;
2, 202 1 two sets of housing deed tax new deal. For individuals who purchase a second house with an area of less than 90 square meters, the deed tax is reduced by 1%, and the deed tax is reduced by 2% for those with an area of more than 90 square meters. The second set of improved housing for families refers to the second set of housing purchased by families who already own a set of housing;
3. Taxpayers apply for the new policy of tax preference declaration. Deed tax 202 1 year, if a taxpayer applies for tax preference, the real estate department where the house is purchased shall issue the taxpayer's family housing according to the taxpayer's application or authorization;
4. 202 1 Scope of application of the new housing deed tax policy. 202 1 The specific operation measures of the new housing deed tax policy shall be formulated by the competent departments of taxation, finance and real estate of autonomous regions, provinces and municipalities directly under the Central Government.
Deed tax refers to a one-time tax levied on the property right holder of the new owner according to a certain proportion of the production price in the contract signed by the parties when the property right of the real estate land and house changes.
Deed tax has the following characteristics:
1. The purpose of collecting deed tax is to protect the legitimate rights and interests of real estate owners. The deed tax collection agency issues deed certificates in the name of the government through taxation. As a legal property right certificate, the government bears the responsibility of ensuring property rights. Therefore, deed tax has the nature of charging, which is the main feature that distinguishes deed tax from other taxes;
2. Taxpayer is the heir of property right. When buying, selling, pawning, giving and exchanging houses, the deed tax can be levied on the property owner at one time according to the changed value at the time of transfer;
3. The deed tax adopts the proportional tax rate, that is, when the property right of the house changes, it can be levied on the taxpayer at a certain proportion of the tax rate.
legal ground
People's Republic of China (PRC) deed tax law
Article 2 The transfer of ownership of land and houses as mentioned in this Law refers to the following acts:
(a) the transfer of land use rights;
(two) the transfer of land use rights, including sale, gift and exchange;
(three) the sale, gift and exchange of houses.
The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right.
Where the ownership of land and houses is transferred by means of fixed-price investment (share purchase), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law.