1. Individuals who purchase new commercial housing in District 9 and sign commercial housing sales contracts online for the record during the online and offline exhibitions will be subsidized according to 100% of the actual deed tax paid, and the subsidy funds will be shared by the city and district according to the ratio of 5:5. (Responsible units: Municipal Real Estate Trading Center, Municipal Finance Bureau, Municipal Housing and Construction Bureau, Municipal Taxation Bureau and district governments)

2. If an individual purchases a second-hand house in District 9, and the "Heilongjiang Real Estate Intermediary Service Contract" is signed online for the record during the online and offline exhibitions, he will be subsidized according to 50% of the deed tax actually paid, and the subsidy funds will be shared by the city and district according to the ratio of 5:5. (Responsible units: Municipal Real Estate Trading Center, Municipal Finance Bureau, Municipal Housing and Construction Bureau, Municipal Taxation Bureau, and district governments) Deed tax shall be paid for the purchase of apartments, and the deed tax rate shall be determined according to the different property rights of apartments:

1. If it is a business apartment with 40-year property rights, the deed tax rate is calculated at 3% regardless of whether it is the first set or the second set;

2. If it is a 70-year-old residential apartment, you can enjoy preferential deed tax policies like ordinary houses. Please refer to the relevant provisions of the deed tax standard in 2022.

House deed tax

Deed tax standard in 2022

According to the regulations, the current deed tax rate is still 3% of the real estate transaction price. However, there are exemptions, and buyers need to confirm according to the actual situation of purchasing houses in accordance with the following provisions:

1. If the first suite is purchased, the deed tax rate is1%when the area of the house to be traded is less than or equal to 90 square meters; If the transaction area of the house is more than 90 square meters, the deed tax rate will be halved on the original basis, that is, the deed tax rate is1.5%;

2. If you buy a second suite: when the area of the house being traded is less than or equal to 90 square meters, the deed tax rate is1%; When the transaction housing area is more than 90 square meters, the deed tax rate is 2%;

3. If the new house or second-hand house you buy is the third suite or above: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction.

However, it should be noted that the four first-tier cities in the north, Guangzhou and Shenzhen will not implement the second deed tax in the above provisions, that is, the relevant content requirements for individuals to purchase the second set of improved family housing, mainly because the first-tier cities are still restricted from purchasing.

In addition, there will be some differences in deed tax standards according to different cities, and the deed tax provisions of the city where it is located shall prevail.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the income of the following individuals:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law. Article 3 The tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.