自然资源部 • 契税与二手房税费
China Property Deed Tax (契税) Calculator
Calculate statutory property transaction taxes and transfer duties in China under the Deed Tax Law of the PRC (中华人民共和国契税法). Formulates first/second-home preferential rates (1.0% to 3.0%), resale VAT (5.0%), and Individual Income Tax.
Property & Buyer Status
Total Statutory Transaction Taxes
Buyer Deed Tax (契税) ¥50,000 1.0% Preferential Rate
Seller Resale VAT ¥0 Exempt (≥ 2 Years)
Total Closing Duties ¥52,500 All taxes & stamp duties
Transaction Tax Breakdown
| Property Price | ¥5,000,000 |
| Buyer Deed Tax (契税) | ¥50,000 |
| Seller Resale VAT (增值税 5%) | ¥0 |
| Urban Maintenance & Surcharges | ¥0 |
| Individual Income Tax (个人所得税 1%) | ¥0 |
| Stamp Duty & Registration Fee | ¥2,580 |
| Total Statutory Taxes & Fees | ¥52,580 |
📊 China Individual Income Tax (STA) & Social Security Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (CNY) |
|---|---|
| Primary Net / Statutory Payable Amount | ¥ 0.00 |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & China State Taxation Administration & Social Insurance Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.