Legal analysis: New policy of deed tax on real estate 1 September, 2002 1-The deed tax rate in Liaoning Province is 4%, and the tax rate for individual purchase of ordinary housing is lowered by 3%. At the same time, the deed tax will be reduced or exempted for those who meet the statutory circumstances. Among them, the deed tax is levied at the reduced rate of 1% for individuals who purchase the only family house (family members include the purchaser, spouse and minor children, the same below), and at the reduced rate of 1.5% for areas of 90 square meters and above. For individuals who purchase a second set of improved family housing, the deed tax will be levied at the reduced rate of 1% for the area below 90 square meters, and at the reduced rate of 2% for the area above 90 square meters;

2.202 1 September 1 day, the new policy of real estate deed tax-the applicable tax rate of deed tax in Guangxi has not changed, and the preferential tax rate of deed tax is still valid. In view of the statement of some real estate agents that "the deed tax rate of 1~2% will become a thing of the past" and "the deed tax of real estate licenses will rise after September 1", the tax authorities said that this was a misunderstanding of the policy. At present, Guangxi still implements preferential deed tax rate for eligible taxpayers, and the deed tax rate for house purchase is 1%, 1.5% or 2%. If it does not meet the preferential tax rate, the deed tax shall be levied at the statutory tax rate of 3%.

3.202 1 September 1 day, the new policy of real estate deed tax-the deed tax rate of Qinghai Province remains unchanged at 3%. However, in practice, there are preferential tax rates of 1%, 1.5% and 2% for house ownership transactions, and the applicable tax rate is 3% for family third suites and above, non-residential houses and land ownership transactions. Continue to implement the preferential tax rate for qualified individual housing purchase deed tax, which will not affect the preferential tax policy for individual housing purchase and the actual tax burden of taxpayers;

4.202 1 September 1 day, the new real estate deed tax policy-Yunnan deed tax rate is 3%, and the qualified individual housing deed tax preferential policies remain unchanged. At present, preferential tax rates are implemented in various places. Many people mistakenly think that the tax rate is 1%-3%, and the deed tax rate mentioned in the deed tax law of People's Republic of China (PRC) is 3%-5%, so they mistakenly think that the deed tax has gone up, and they can't hear the deed tax promoted by WeChat friends circle and various media, and the cost of buying a house has increased;

5.202 1. 9. 1 New real estate deed tax policy-The tax rate of Shanxi Province has decreased compared with the current tax rate, the house deed tax rate remains unchanged at 3%, and the tax rate of land and other houses has decreased from 4% to 3%. The preferential deed tax policy for families to buy the first and second houses remains unchanged. If the house is lost due to force majeure and the ownership of the house is regained, the deed tax shall be exempted. Land and houses are expropriated and requisitioned by the people's governments at or above the county level, and the ownership of land and houses is recovered within the administrative area of this province. If the transaction price does not exceed the compensation fees and resettlement subsidies for land and houses, or if the ownership of land and houses is exchanged without paying the exchange price difference, the deed tax is also exempted.

6.202 1 September 1 day —— The new deed tax law will be implemented from September 1 day, 20265438+0: the tax rate is 3% to 5%. Many provinces also indicated that they still implement the preferential tax rate policy for individual housing deed tax, as shown in the following table: New Deal for Real Estate Deed Tax from September 1, deed tax charging standard 202 1.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations 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.