The deed tax can be paid in advance. The time to pay the deed tax for house purchase is generally when the house is registered or handed over, but in some areas, house buyers can pay the deed tax in advance with the pre-sale contract, house purchase invoice, house buyer’s ID card and other materials.

When to pay the deed tax for commercial housing?

1. Under normal circumstances, the order of deed tax is to purchase a house, then pay the down payment, then apply for a loan, then loan approval, then pass the approval, and finally You can then enter the handover process. Basically, after the loan is approved, the developer should call you to hand over the house. At this time, you need to go to the approval center to pay the deed tax. If you are not buying a house by yourself, you still need to pay stamp duty. Generally, you can hand over the house after the loan is approved. At this time, the owner will usually hand over the keys to you. These tasks must be completed within a month.

2. The deed tax for commercial housing must be paid within 90 days after the filing date. If it expires, a penalty of 50,000% of the day will be charged. The maintenance fund also requires the home buyer to pay the relevant house maintenance fund in a timely manner according to the agreement signed between the home buyer and the selling unit. Generally, the maintenance fund of the house must be paid to the selling unit at a ratio of 2-3 of the purchase price.

How to calculate real estate deed tax

1. The Ministry of Finance, the State Administration of Taxation, and the Ministry of Housing and Urban-Rural Development jointly issued a notice yesterday to adjust the deed tax and business tax in real estate transactions starting from February 22. preferential policies. The notice also stated that Beijing, Shanghai, Guangzhou and Shenzhen will not implement preferential deed tax policies and preferential business tax policies for the above-mentioned individuals purchasing a second improved house for their families. The business tax on personal housing transfers in the above-mentioned cities will still be implemented in accordance with the previous policies.

2. According to the notice, if an individual purchases a family house with an area of ??90 square meters or less, the deed tax will be levied at a reduced rate of 1; if the area is more than 90 square meters, the deed tax will be levied at a reduced rate of 1.5 .

3. If an individual purchases a second improved house for a family with an area of ??90 square meters or less, the deed tax will be levied at a reduced rate of 1; if the area is more than 90 square meters, the deed tax will be levied at a reduced rate of 2 levy deed tax. The new policy also specifically states that the deed tax discounts and business tax discounts for second homes are not currently applicable to Beijing, Shanghai, Guangzhou and Shenzhen.