Legal information

Although buying a house is a very exciting thing, there are also many taxes that need to be paid after buying a house, including deed tax and stamp duty. So, is the stamp duty on home purchases included in the original value of the property?

According to my country's "Value-Added Tax Accounting Treatment Regulations", stamp tax should be included in taxes and additional accounts. However, the stamp tax that needs to be paid when purchasing a house is not included in the fixed asset account, that is, it is not included in the original value of the house. Therefore, the stamp tax on house purchases is not used as the basis for calculating property tax.

my country's "Notice on Issues Concerning Property Tax and Urban Land Use Tax" of the Ministry of Finance and the State Administration of Taxation stipulates that for properties taxed according to the original value of the property, regardless of whether accounting books are recorded, the fixed asset account should be calculated according to the original price of the house, and the property tax should be paid. The original price of the house should be calculated in accordance with the relevant accounting system regulations in my country. If the buyer fails to calculate and record in accordance with the accounting system regulations in my country, it should be adjusted or re-evaluated in accordance with the regulations.

The original value of the property includes:

1. Commercial housing. When purchasing a house, you will need to pay the actual price and a series of taxes that need to be paid.

2. Self-built housing. The actual construction costs incurred and the taxes and fees required to construct and obtain title knowledge.

3. Affordable housing. The actual house price paid by the original house buyer as well as related taxes and land transfer fees required to be paid in accordance with regulations.

The above is an introduction to relevant knowledge on whether the stamp tax for house purchase is included in the original value of the property. Stamp tax for house purchase is a tax obligation and responsibility that every house buyer needs to fulfill. According to the relevant laws of our country, house buyers can calculate the corresponding tax amount by themselves and affix a one-time sufficient tax stamp within the specified date to complete the tax obligation. If you want to know more about relevant legal issues, please consult the relevant lawyers of Beijing Yuting Law Firm.