How much is the apartment tax?

The deed tax for apartments is unified to 3 points. Because apartments are commercial land, deed tax is a property tax levied on real estate whose ownership has been transferred and changed, and is levied on the property rights holder. Therefore, regardless of the size of the apartment or the number of units, the deed tax is uniformly 3 points.

The deed tax collection standards for various houses can be referred to the following aspects: 1. If an individual purchases an ordinary house, and the house is the only house for the family, the purchased ordinary commercial house has an area of ??90 square meters (including If the area is less than 90 square meters), the deed tax will be 1%. 2. For apartments with an area of ??90 square meters to 144 square meters (including 144 square meters), the tax rate is halved, that is, the actual tax rate is 2%; 3. For residential units purchased with an area of ??144 square meters or more, the deed tax rate is 3. %collection. 4. Purchases 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%.

Real estate tax is a property tax levied on property owners based on the taxable residual value or rental income of the property. The property tax levy standard is either ad valorem or rent-based: if it is levied on an ad valorem basis, the tax calculation basis is the residual value after subtracting 10%-30% from the original value of the property; if it is levied on a rent-based basis (that is, if the property is rented out) ), with property rental income as the basis for tax calculation. The specific reduction range of 10%-30% ad valorem tax is determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government. For example, Zhejiang Province stipulates that the specific deduction range is 30%.

I hope the above content will be helpful to you. If you have any questions, please consult a professional lawyer.

Legal basis:

Article 1 of the "Tax Collection and Administration Law of the People's Republic of China"

In order to strengthen tax collection management, standardize tax collection and This law is formulated to ensure national tax revenue, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Article 2

This Law shall apply to the collection and management of various taxes collected by tax authorities in accordance with the law.

Article 3

The levy, suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be carried out in accordance with the provisions of the law and the provisions of the State Council authorized by the State Council. Enforcement of regulations.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.

Article 4

Units and individuals with tax obligations stipulated by laws and administrative regulations are taxpayers.

Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.