【税问答疑】契税高频问答来啦！请查收~

Group 1 - The article addresses common questions regarding deed tax, specifically focusing on the tax rates applicable to different types of housing purchases [1][2][3] - For first-time homebuyers purchasing a residential property of 140 square meters or less, a deed tax rate of 1% applies; for properties larger than 140 square meters, the rate is 1.5% [1] - For second homes, the deed tax rate is 1% for properties of 140 square meters or less and 2% for those larger than 140 square meters [2][3] Group 2 - The article clarifies that no deed tax is required when a parent company transfers land rights to its wholly-owned subsidiary, as per the relevant regulations [4][5] - The exemption applies to asset transfers within the same investment entity, including between parent companies and wholly-owned subsidiaries [4] Group 3 - It is specified that taxpayers must pay the deed tax before applying for property ownership certificates, as outlined in the deed tax law [5][6] - The tax authority issues a tax payment certificate after the tax is paid, which is necessary for property registration [5] Group 4 - The article states that the cost of renovations for newly purchased homes must be included in the taxable basis for deed tax [6] - The total price for deed tax calculation includes the price specified in the contract, which encompasses both the property price and any renovation costs [6] Group 5 - Instructions for filing and paying deed tax through the electronic tax bureau are provided, detailing the steps for taxpayers to follow [8]