Zhaoqing deed tax

Legal analysis: Zhaoqing has always had corresponding preferential policies for individual housing purchase, and the tax rate is 1-3%. There are five kinds of residential deed tax collection standards: the only family residence is 90㎡, and the tax rate is1%; Single family housing > 90㎡, tax rate1.5; The second suite is 90m2, and the tax rate is1%; The second suite is over 90 ㎡, and the tax rate is 2%; Three suites, tax rate 3%.

Legal basis: deed tax law of People's Republic of China (PRC).

Article 1 Taxpayers who transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this 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 capital contribution (shares), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law.

Article 3 The deed tax rate is 3% to 5%.

The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.

Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.