Detailed explanation of cross-border e-commerce deed tax and environmental protection tax

In the context of cross-border e-commerce, it is particularly important to understand the relevant provisions of deed tax and environmental protection tax. This article will comprehensively analyze the levy objects, tax rates and tax-free items of these two taxes.

Definition of deed tax and objects of collection

Deed tax is paid by the property inheritor and is a property transfer tax that is levied on real estate whose ownership has been transferred. When exchanging assets, if the values ​​of the houses involved are equal, deed tax will be exempted; if the values ​​are not equal, the excess will be paid by the party who pays the difference.

Tax rate and calculation example

Deed tax is subject to a proportional tax rate, ranging from 3% to 5%. Assume that Little A owns two properties and sells one to Little B for 3 million yuan. The other house is exchanged with Little C. Little C pays for the difference of 300,000 yuan. Assuming that the deed tax rate is 3%, the calculation is as follows:

• The deed tax payable by Little B:
  [
  300 times 3% = 9 text{10,000 yuan}
  ]

• The deed tax payable by Little C:
  [
  30 times 3% = 0.9 text{10,000 yuan}
  ]

• Little A does not need to pay deed tax.

It can be seen from the above examples that the collection of deed tax mainly focuses on the buyer and the party making up the difference in the transaction.

The background and scope of application of environmental protection tax

Environmental protection tax is a tax levied to protect and improve the environment and reduce pollutant emissions. The collection objects include four categories of key pollutants, specifically: air pollutants, water pollutants, solid waste and noise.

Tax system and tax exemptions

The collection standards of environmental protection tax are relatively strict. Solid waste and noise are subject to a unified national fixed tax, while air pollution and water pollution are subject to floating fixed taxes. The following is a detailed description of tax-free items:

1. Taxable pollutants emitted from agricultural production (excluding large-scale breeding);
2. Pollutants emitted from mobile pollution sources such as motor vehicles, railway locomotives, non-road mobile machinery, ships and aircraft;
3. Activities such as centralized treatment of urban and rural sewage and domestic waste landfill;
4. Other comprehensive utilization of solid waste that meets national and local environmental protection standards.

Through the above content, we can clearly understand the relevant systems and regulations of deed tax and environmental protection tax, and provide necessary tax knowledge and compliance guidance for relevant parties involved in cross-border e-commerce.