Notice On The First Purchase Of Ordinary Housing Related Deed Tax Policy

　　财政部、国家税务总局日前联合下发了《关于首次购买普通住房有关契税政策的通知》，通知指出，对两个或两个以上个人共同购买90平方米及以下普通住房，其中一人或多人已有购房记录的，该套房产的共同购买人均不适用首次购买普通住房的契税优惠政策。

Preferential purchase for first home purchase is a policy issued by the two departments in 2008. According to the notice issued by the Ministry of Finance and the State Administration of Taxation on adjusting the tax policy of real estate pactions, the rate of deed tax temporarily reduced to 1% after the first purchase of 90 square meters or less of ordinary housing. If it is not for the first time, the rate of deed tax is 3%, and for individuals who purchase their own ordinary housing, they will be temporarily devalued by half of the deed tax, that is, the tax rate is 1.5%.

Since the finance and taxation departments have not clearly defined the concept of first home purchase, some cities have always regarded the first party as the first time to buy a house when they have already had a real estate, and relax the scope of this policy.

Take Guangzhou as an example, according to the staff of the finance and Taxation Bureau of the Guangzhou Municipal Finance Bureau, there are many similar cases. For example, there is a suite under the husband's name, but there is no room for the wife and children. Later, the husband and his wife and children jointly buy a house. Because there has been no definite document about the first purchase scope, as long as the buyers in the joint house can not find the purchase records, they are the first time to buy houses.

The Beijing Local Taxation Bureau is much stricter in implementing the preferential tax policy.

Reporters have called Chaoyang District and Fengtai District deed tax collection departments, the above two departments believe that as long as the joint property of a party, can not be counted as the first time buyers, and therefore can not enjoy the preferential tax.

However, an intermediary of an intermediary company in Beijing told reporters that although the Beijing Local Taxation Bureau strictly restricted the scope of the preferential tax payment, in practice, if the name of the first time house buyer was placed in front, it would still be possible to enjoy this preferential policy.

　　有专家指出，财税部门此次对首次购房进行明确，也与“国11条”对二套房的界定收紧有关。“国11条”明确将“配偶及未成年子女”纳入二套房界定范围中，原来以“户（家庭）”的界定标准主要是指“夫妻”，并没有将“未成年子女”纳入其中。