Standard for deed tax collection of commercial housing in Hebei Province

Legal analysis: According to the current deed tax policy, the tax rate of individual house purchase is different. According to the regulations, if an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be executed according to 1%; If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the effective tax rate will be 2%; If the purchased residential unit area exceeds 144 square meters, the deed tax rate is 4%.

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

Article 5 The taxable amount of deed tax shall be calculated by multiplying the tax basis by the specific applicable tax rate.

Article 4 The tax basis of deed tax: (1) The transaction price determined for the land and house ownership transfer contract for the transfer and sale of land use rights, including the price corresponding to the payable currency, physical objects and other economic benefits; (two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices; (3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale. If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.