翻土逗小编带来了9月1日契税新政策一览 房产契税9月1日有变化吗，
1. Will the property deed tax change on September 1? A glance at the new policy of Deed Tax on September 1: Taxpayers who transfer ownership of land and houses within the People's Republic of China and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law. Second, the transfer of ownership of land and building mentioned in this Law refers to the following acts: (1) Transfer of land use right; (2) Transfer of land use right, including sale, donation and exchange; (3) House sale, gift and exchange; Where the transfer of the right to the use of the land in the second paragraph of the preceding paragraph does not include the transfer of the contracted land management right or the land management right, and the transfer of the right to the ownership of the land or the building by means of investment at a fixed price (as a share), repayment of debts, transfer or incentives, deed tax shall be levied in accordance with the provisions of this Law. The tax rate for deed tax shall be 3% to 5%. The specific applicable tax rate for deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities within the range of tax rates prescribed in the preceding paragraph and reported to the Standing Committee of the People's Congress at the corresponding level for decision and to the Standing Committee of the National People's Congress and The State Council for the record. Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures provided in the preceding paragraph, determine differential tax rates on the transfer of ownership of houses of different subjects, different regions and different types. 4, September 1 new policy list four, the tax basis of the deed tax: (1), land use right transfer, sale, housing sales, land, housing ownership transfer contract to determine the transaction price, including the money should be delivered and physical goods, other economic interests corresponding to the price; (2) Land use right swap and house swap, the difference between the land use right and house prices exchanged; (3) Land use right donation, house donation and other transfer of land and house ownership without price shall be the prices determined by the tax authorities according to law with reference to the market prices of land use right sale and house sale; (4) If the transaction price or the difference between the swap prices declared by the taxpayer is obviously low and there is no justifiable reason, the tax authorities shall determine and approve it in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection. 5, September 1 deed tax new policy list five, deed tax payable in accordance with the tax basis multiplied by the specific applicable tax rate calculation; 6, September 1 new policy of deed tax list six, there are one of the following circumstances, exempt from deed tax: (1), state organs, institutions, social organizations, military units to bear the land, housing ownership for office, teaching, medical, scientific research, military facilities; (2) Non-profit schools, medical institutions and social welfare institutions inherit the ownership of land and houses for office work, teaching, medical treatment, scientific research, elderly care and assistance; (3) To inherit the right to use the land of barren hills, unreclaimed lands and deserted beaches for farming, forestry, animal husbandry and fishery production; (4) Change of land and house ownership between husband and wife during the duration of the marital relationship; (5) The legal heir inherits the ownership of land and houses by inheritance; (6) Foreign embassies, consulates and representative offices of international organizations in China, which should be exempt from tax according to the law, assume ownership of land and premises; (7) In light of the needs of national economic and social development, The State Council may stipulate the exemption or reduction of deed tax in respect of such situations as ensuring residents' housing needs, restructuring and restructuring enterprises and post-disaster reconstruction, and report them to the Standing Committee of the National People's Congress for the record. 7, September 1 New Policy List Seven, provinces, autonomous regions, municipalities directly under the Central Government may decide to exempt or reduce the deed tax in the following cases: (1), because the land, housing is expropriated by the people's government at or above the county level, the ownership of the land, housing; (2) If the house is lost due to force majeure, it shall regain the ownership of the house; (3) The specific measures for exemption or reduction of deed tax specified in the preceding paragraph shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Standing Committee of the People's Congress at the corresponding level for decision and to the Standing Committee of the National People's Congress and The State Council for the record. 8. Taxpayers who change the use of relevant land or houses, or have other circumstances that are no longer exempt or reduced from deed tax as provided for in Article 6 of this Law shall pay the tax that has been exempted or reduced. 9. A list of new Policy of Deed Tax on September 1. The occurrence time of tax obligation of deed tax is the day when the taxpayer signs the land and housing ownership transfer contract, or the day when the taxpayer obtains other vouchers with the nature of land and housing ownership transfer contract. 10, September 1 new policy of deed tax list ten, taxpayers should be in accordance with the law for land, housing ownership registration procedures before payment of deed tax. 11, September 1 new policy list of deed tax 11, after the taxpayer to pay taxes, tax authorities should issue deed tax payment vouchers, taxpayers for land, housing ownership registration, real estate registration agencies should check deed tax payment, tax reduction and exemption vouchers or related information, do not pay deed tax in accordance with the provisions, real estate registration agencies do not handle land, housing ownership registration. 12. A list of new Policies of Deed Tax on September 1:12. Before the registration of land and housing ownership, if the ownership transfer contract and the certificate of the nature of the ownership transfer contract are not effective, invalid, revoked or rescinded, the taxpayer may apply to the tax authorities for refund of the tax already paid, and the tax authorities shall handle it according to law. 13, September 1 new deed tax policy list 13, tax authorities should establish a deed tax-related information sharing and work cooperation mechanism with relevant departments, natural resources, housing and urban and rural construction, civil affairs, public security and other relevant departments should timely provide tax authorities with information related to the transfer of land and housing ownership, to assist tax authorities to strengthen the management of deed tax collection. Tax authorities and their personnel shall keep confidential the personal information of taxpayers that they come to know in the course of tax collection and administration in accordance with the law and shall not divulge or illegally provide to others. 14, September 1 new policy of deed tax list 14, deed tax by the land, housing where the tax authorities in accordance with the provisions of this law and the "People's Republic of China Tax Collection Administration Law" levy management. 15. Taxpayers, tax authorities and their staff who violate the provisions of this Law shall be investigated for legal liability in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and other relevant laws and regulations. 16. This Law shall come into force on September 1, 2021, and the Interim Regulations of the People's Republic of China on Deed Tax issued by The State Council on July 7, 1997 shall be repealed at the same time.