1. If you buy an 80-square-meter second suite, the total price is10.2 million yuan, and the original deed tax is 3%, you need to pay 36,000 yuan. According to 1% after the New Deal, you only need to pay1.2000, saving 24000.
2. To buy a second suite, the total price is 2 million 1 10 square meter, and the original deed tax is 3%, which requires 60,000 yuan. After the New Deal, it will be implemented at 2%, and only 40,000 yuan will be paid, saving 20,000 yuan.
3. Purchase a second suite with a total price of 5 million yuan 150 square meter, and the original deed tax shall be 3%, and it shall be paid150,000 yuan. After the New Deal, it will be implemented by 2%, and only 654.38+million will be paid, saving 50,000.
Characteristics of deed tax:
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.
To sum up, the deed tax on house purchase refers to the taxes and fees that need to be paid to the state due to the change of house ownership in the process of buying and selling houses. This tax is calculated according to the buying and selling price of the house and the tax rate. At present, the deed tax rate in China is 3% to 5%, but the specific tax rate will vary according to the region, housing type and purchase time.
Legal basis:
People's Republic of China (PRC) deed tax law
first
Units and individuals that transfer the ownership of land and houses within the territory of People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.