Jiaozuo Deed Tax 2022 Standard

If the first house purchased is an ordinary house, and the house is a family house, and the unit area of ??the ordinary commercial house purchased is less than 90 square meters (inclusive of 90 square meters), the deed tax shall be 1%; the unit area If the area is between 90 square meters and 144 square meters (including 144 square meters), the tax rate is halved, that is, the actual tax rate is 1.5%; if the residential unit area purchased is more than 144 square meters, the deed tax rate is 3%.

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

In addition to having the same nature and effect as other taxes, deed tax also has its own characteristics: (1) The purpose of collecting deed tax is to protect the legitimate rights and interests of real estate owners. Through taxation, the deed tax collection agency will issue a deed in the name of the government. As a legal property right certificate, the government assumes the responsibility of guaranteeing property rights. Therefore, the deed tax also has the nature of a fee, which is the main feature that makes the deed tax different from other taxes. (2) The taxpayer is the inheritor of property rights. When a house is sold, pawned, donated or exchanged, a one-time deed tax may be levied on the property rights inheritor based on the value of the transfer. (3) The deed tax adopts a proportional tax rate, that is, when the property rights of the house are transferred or changed, the taxpayer can be levied at a certain proportion of the tax rate.

1. Definition

1. Deed tax is a tax levied on the recipient when the ownership of land or house is transferred. Enterprises and individuals who obtain land and house ownership in China must pay deed tax in accordance with the law. The above-mentioned acquisition of land and house ownership includes the following methods: transfer of state-owned land use rights, transfer of land use rights (including sale, donation and exchange), house sale, donation and exchange. If the ownership of land or house is transferred in the following ways, it will be regarded as the transfer of land use rights, house sale or house donation and levied deed tax: using land and house ownership as a price for investment or making shares, using land and house ownership to pay off debts, and accepting awards in the form of awards. The ownership of land and houses shall be acquired through pre-purchase or prepayment of funds for house construction. The deed tax is subject to a proportional tax rate of 3 to 5.

2. Deed tax refers to the tax levied on the contract. It is a property transfer tax and is paid by the property inheritor. The contracts involved in the deed tax include the transfer of land use rights, such as the transfer or transfer of state-owned land use rights, and the transfer of house ownership, which should be called the transfer of land and house ownership, such as house sales, gifts, exchanges, etc. In addition to buying, selling, gifting, and exchanging, there are many ways to transfer home ownership. Among them, there are two common types of house ownership transfers, for which deed taxes are required according to regulations: winning a prize for special contribution, and the prize is land or house ownership; or pre-purchasing a house off plan or raising funds to build a house with advance payment. As long as you have the ownership of the house, it is equivalent to the house. Buy and sell. Deed tax is an important local tax. In the place where land and house transactions occur, no matter who owns the property, they must pay tax according to law. Deed tax has become a fixed source of local fiscal revenue. Across the country, local deed tax revenue is rising rapidly. The methods of transferring ownership of various types of land and houses are different, and the deed tax pricing methods are also different.

Legal basis:

Article 4 of the "Interim Regulations and Detailed Regulations of the People's Republic of China on Deed Tax" stipulates: The basis for calculating deed tax (2): land use right donation, house Donations shall be assessed by the expropriation authority with reference to the market price of land use rights sales and house sales. Therefore, the recipient of the donated property needs to pay the deed tax in full.