How to pay deed tax for allocated land? Latest policies and operational guidelines
In recent years, with the adjustment of land management policies, the issues of allocated land transactions and deed tax payment have attracted much attention. This article combines the hot topics on the Internet in the past 10 days to sort out the policy basis, calculation methods and operating procedures for allocating land to pay deed tax, helping you quickly grasp the core points.
1. Policy basis for payment of deed tax on allocated land
According to the "Deed Tax Law of the People's Republic of China" and relevant regulations of the Ministry of Finance and the State Administration of Taxation, deed tax must be paid when the allocated land is transferred or traded. Here are the main policy points:
| policy documents | Key content |
|---|---|
| Article 1 of the Deed Tax Law | The transfer of land use rights requires payment of deed tax, and the allocated land is deemed to be transferred after payment of the transfer fee. |
| Finance and Taxation [2023] No. 12 | It is clear that the basis for calculating the tax on allocated land deeds is the back-paid land transfer fee. |
| Local implementation details | Some provinces provide phased exemptions and exemptions for allocated land deed taxes (such as affordable housing projects) |
2. Deed tax calculation methods and cases
Calculation formula for allocated land deed tax:Deed tax = back payment of land transfer fee × tax rate. The current national unified tax rate is 3%-5%, and the specific applicable tax rate is determined by the provincial government.
| area | tax rate | Example (additional payment of transfer fee of 1 million yuan) |
|---|---|---|
| Beijing | 3% | 1 million × 3% = 30,000 yuan |
| Guangdong Province | 4% | 1 million × 4% = 40,000 yuan |
| Zhejiang Province | 5% | 1 million × 5% = 50,000 yuan |
3. Operating procedures and required materials
To pay deed tax on allocated land, you need to complete the following steps:
| steps | Specific content |
|---|---|
| 1. Back payment of transfer fee | Apply to the natural resources department and pay the land transfer fee |
| 2. Sign a contract | Signed the "State-owned Construction Land Use Rights Transfer Contract" |
| 3. Declaration of deed tax | Bring the materials to the tax bureau (see the table below for the list of materials) |
| 4. Pay taxes | Pay via bank or electronic tax office |
List of required materials:
| Material name | Remarks |
|---|---|
| Proof of identity | Individuals provide ID cards and enterprises provide business licenses |
| Proof of land ownership | Original transfer decision or real estate certificate |
| Assignment contract | Original contract stamped by the natural resources department |
| Transfer fee payment voucher | Bank receipt or fiscal note |
4. Answers to hot questions
Q1: Is it necessary to pay deed tax for inheritance of allocated land?
A: According to current policies, legal inheritance is exempt from deed tax, but gifts or transactions by non-immediate relatives are subject to 3%-5% of the transfer fee.
Q2: How to deal with land allocation during enterprise restructuring?
A: If the restructuring of a state-owned enterprise involves the allocation of land, you can apply for deed tax exemption with the approval of the State-owned Assets Supervision and Administration Commission, but you need to complete the procedures for changing the nature of the land.
5. Latest policy developments (updated in October 2023)
1. One-stop service of "transfer and transfer" is piloted in many places, and the deed tax payment time is shortened to 5 working days;
2. The Ministry of Natural Resources requires the full implementation of electronic deed tax certificates starting in 2024;
3. Some cities provide 50% subsidy for small and micro enterprises in land allocation deed tax (such as Chengdu and Changsha).
It is recommended that taxpayers check the latest policies through the 12366 hotline or the official website of the local tax bureau before handling the application to avoid additional costs due to information lag.
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