Legal analysis: When an individual purchases a home (including the purchase of a house, a house for a spouse, minor children and other family members), the area is less than 90 square meters, the deed tax is levied proportionally, and the tax rate is 1; the area exceeds 90 square meters , levied at a tax rate of 1.5. The second improved house provided for individuals with an area of ??less than 90 square meters is levied at a tax rate of 1; if the area exceeds 90 square meters, the tax rate is 2. According to the current deed tax policy, the tax rate for individuals purchasing housing should be affected by different tax rates. According to regulations, when individuals purchase ordinary houses, as well as their only houses, and commercial houses below 90 square meters (inclusive of 90 square meters), the deed tax is 1; the house area is between 90 square meters and 144 square meters (inclusive of 144 square meters), and the tax rate is halved. , the effective tax rate is 2. If the residential area exceeds 144 square meters, the tax rate is 4. The tax rate for purchasing non-ordinary residences, two or more residences, and commercial investment properties (shops, office buildings, business apartments, etc.) is 4. To enjoy the reduction of deed tax on commercial houses, ordinary houses should meet the following three conditions at the same time: 1. The construction floor area ratio of the residential area is higher than 1.0-2, a group has a building area of ??less than 144 square meters or a group has an area of ??less than 120 square meters. 3. The actual price is low The average transaction price of land commodity housing at the same level is 1.2 times the tax collection standard below 90 square meters is the standard, 90144 square meters is the standard, and 144 square meters or more is the standard. Second and third homes do not enjoy tax incentives.
Legal basis: "Law of the People's Republic of China on Tax Collection and Administration"
Article 1 is to strengthen tax collection management, standardize tax collection and payment behavior, and ensure national tax revenue This law is formulated to 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 levied 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 implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.
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 in 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.