Taiyuan deed tax 2022 standard

Taiyuan housing deed tax collection standard: the deed tax rate of individual purchase 144 square meters and above is 4%. ; Individuals buy 2% between 90 square meters-144 square meters; For individuals who purchase a house for the first time and have a building area of less than 90 square meters (inclusive), the deed tax rate is1%; Although the housing purchased by individuals has a construction area of less than 90 square meters, the use tax rate for the second purchase is 2%.

First, how to refund the tax refund fee for house purchase?

1. Those who meet the requirements of the first suite, but do not enjoy the preferential deed tax, have paid the deed tax at the statutory tax rate of 3% and obtained the tax payment certificate issued by the tax authorities, and can apply to the tax authorities where the property is located for refund of the overpaid deed tax. You need to provide relevant information when applying.

2. If an individual purchases a house with a single building area of less than 144 square meters or an interior building area of less than 120 square meters, and the house belongs to a family (members mainly include the purchaser, spouse and minor children, the same below), the deed tax of 1 and 5% shall be reduced.

3. If an individual purchases a single house with a construction area of 90 square meters or less, and the house belongs to a family with few houses, the deed tax will be reduced 1%. Individuals who purchase houses that do not meet the above requirements do not enjoy the above preferential policies, and the deed tax is levied at the statutory tax rate. The statutory tax rate is 3%.

Two, the purchase deed tax payment application materials to be submitted:

1. Original and photocopy of commercial housing sales contract;

2. Original and photocopy of the unified invoice or receipt for real estate sales;

3. The original and photocopy of the ID card of the purchaser (the unit provides the original and photocopy of the organization code certificate);

4. If the purchaser entrusts others to handle the deed tax, the original power of attorney and the original and photocopy of the agent's ID card shall be provided (the power of attorney shall be signed by himself and fingerprinted).

Legal basis: Notice on Adjusting Business Tax Policy on Individual Housing Transfer 1. If an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full; If an individual sells a non-ordinary house that has been purchased for more than 2 years (including 2 years), business tax shall be levied according to the difference between the sales income and the purchase price of the house; Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.

The Notice on Issues Related to Individual Housing Loan Policy encourages banking financial institutions to continue to issue commercial individual housing loans and housing provident fund entrusted loan portfolio loans to support households to purchase ordinary self-occupied housing. For households that own 1 apartment and the corresponding housing loans are not settled, in order to improve their living conditions, they should apply for commercial personal housing loans again to buy ordinary self-occupied housing, and the minimum down payment ratio should be adjusted to not less than 40%. The specific down payment ratio and interest rate level shall be reasonably determined by banking financial institutions according to the borrower's credit status and repayment ability. Two, to further play the supporting role of housing provident fund for reasonable housing consumption. The paid employee families use the housing provident fund to entrust loans to purchase the first set of ordinary self-occupied housing, and the minimum down payment ratio is 20%; For the paid workers' families who own 1 house and have settled the corresponding housing loans, in order to improve their living conditions, they apply for housing provident fund entrusted loans again to purchase ordinary self-occupied houses, and the minimum down payment ratio is 30%.