The deed tax is generally paid when the real estate certificate is obtained after the house is handed over.

The payment must be made on the day the home buyer signs the land or house ownership transfer contract or the day the house buyer obtains other certificates with the nature of the land or house ownership transfer contract, and the property certificate must be obtained with the tax payment certificate.

All the fees required to apply for the real estate certificate of commercial housing are as follows:

1. Taxes required to buy commercial housing: deed tax, 3-5% of the total purchase price (different provinces, municipalities and autonomous regions) The tax rate is different and charged by the local finance bureau), and the rate for ordinary commercial residential buildings is half, that is, 1.5-2.5%. After the commercial housing transaction is approved, the buyer pays the deed tax with the "House Transaction Authentication Certificate".

2. Fund: House maintenance fund, 2-3% of the total purchase price, 2% in most places;

3. Regulation fees, transaction fees, 2% of the total purchase price 0.5% The buyer and seller each pay 0.25%. The "House Ownership Certificate" registration fee is charged by the local housing management office, which varies from place to place. Usually, it is 90 yuan for less than 100 square meters, and every 100 square meters for more than 100 square meters. 10 yuan per meter;

4. If you get a mortgage, the following fees will also be incurred: appraisal fee, 0.2-0.5% of the total purchase price, insurance premium, the total purchase price multiplied by the loan term multiplied by 0.1% Take 50%, notary fee, and multiply the loan amount by 0.03%;

4. Mortgage registration fee.

To sum up, according to the current mainstream operation, the time for payment of house deed tax for off-plan properties is: after the house is completed and accepted, it is delivered for use. The house deed tax must be paid when applying for the real estate certificate. The house deed tax must be paid as soon as possible after the house is delivered. Deed tax, otherwise you will have to pay late fees.

Legal basis:

Article 32 of the "Tax Collection and Administration Law of the People's Republic of China"

Taxpayers fail to pay taxes within the prescribed time limit If the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities, in addition to ordering payment within a time limit, will also impose a daily late payment penalty of 0.05% of the overdue tax starting from the date of overdue tax payment.

Article 3 of the "Deed Tax Law of the People's Republic of China"

The deed tax rate is three to five percent.

The specific applicable tax rate for deed tax shall be proposed by the people's government of the province, autonomous region, or municipality directly under the Central Government within the tax rate range specified in the preceding paragraph, and reported to the Standing Committee of the People's Congress at the same level for decision, and reported to the Standing Committee of the National People's Congress and Filing with the State Council.

Provinces, autonomous regions, and municipalities directly under the Central Government may determine differential tax rates for the ownership transfer of different entities, different regions, and different types of housing in accordance with the procedures specified in the preceding paragraph.