According to the Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Adjusting the Preferential Policies for Individual Income Tax on Real Estate Transactions (Caishui [2065438+00] No.94), purchase non-ordinary houses, two or more houses and commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 3%.

Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.

Deed tax declaration materials:

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 needs to entrust others to handle the deed tax, he shall provide the original power of attorney and the original and copy of the agent's ID card (the power of attorney shall be signed by himself and fingerprinted).