Deed tax is a tax levied on real estate whose ownership has been transferred. It belongs to property transfer tax and is paid by the property recipient. If it is an asset exchange, such as a house exchange, the exchange value is equal and the deed tax is exempted; if the value is not equal, the party paying the difference shall pay the deed tax according to the excess.
Deed tax is subject to a proportional tax rate, ranging from 3% to 5%.
For example, Xiao A has two houses and plans to sell one to Xiao B for 3 million yuan and exchange the other with Xiao C. Since Xiao A’s house is worth more than Xiao C, Xiao C pays the difference of 300,000 yuan to Xiao A. Assuming the deed tax rate is 3%, who should pay the deed tax and how much should they pay?
Analysis: Xiao B and Xiao C have to pay deed tax.
Xiao B should pay deed tax = 300×3% = 9 (million yuan);
Xiao C should pay deed tax = 30×3% = 0.9 (million yuan);
Xiao A does not need to pay deed tax.
Environmental protection tax
Environmental protection tax, as the name implies, is a tax levied to protect and improve the environment and reduce pollutant emissions.
Environmental protection tax is mainly levied on four types of key pollutants, including: air pollutants, water pollutants, solid waste, noise, etc.
A national unified fixed tax is imposed on solid waste and noise; a floating fixed tax is imposed on air pollution and water pollution.
Environmental protection tax tax exemption items:
①Taxable pollutants emitted by agricultural production (excluding large-scale breeding);
②Pollutants emitted by mobile pollution sources such as motor vehicles, railway locomotives, non-road mobile machinery, ships and aircraft;
③Centralized treatment of urban and rural sewage, landfill of domestic waste, etc.;
④Other solid wastes that are comprehensively utilized and meet national and local environmental protection standards.