This is not certain, because in many places, the deed tax has been pre-sold when the down payment is made. When the loan is approved depends on the efficiency of the bank and whether the developer has determined the cooperative relationship with the bank in advance. In addition, in some places, as long as there is a purchase contract, you can hand over the house, but only if the developer handles the big house certificate well.

Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the production price when the property right of real estate (land, house) changes.

In addition to the same nature and function as other taxes, deed tax has its own characteristics:

(1) The purpose of collecting deed tax is to protect the legitimate rights and interests of real estate owners. The deed tax collection agency issues deed certificates in the name of the government through taxation. As a legal property right certificate, the government bears the responsibility of ensuring property rights. Therefore, deed tax has the nature of charging, which is the main feature that distinguishes deed tax from other taxes.

(2) Taxpayers are the heirs of property rights. When buying, selling, pawning, giving and exchanging houses, the deed tax can be levied on the property owner at one time according to the changed value at the time of transfer.

(3) The deed tax adopts the proportional tax rate, that is, when the property right of the house changes, it can be levied on the taxpayer at a certain tax rate.

On September 65, 2002/kloc-0, the deed tax law of People's Republic of China (PRC) came into effect, and the 438+0997 Provisional Regulations on Deed Tax of People's Republic of China (PRC) issued by the State Council on July 7, 65 was abolished at the same time.

According to Article 4 of the Detailed Rules of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), the tax basis of deed tax (II): land use right gift and house gift shall be verified by the tax collection organ with reference to the market price of land use right sale and house sale. Therefore, the donee of the donated property needs to pay the deed tax in full.

In addition, the second paragraph of Article 1 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Tax Administration of Personal Donation of Real Estate for Free [Guo Shui Fa (2006) 144] clearly stipulates: "Individuals who donate real estate for free shall collect the deed tax in full from the donee."

The deed tax on donated property is collected in full, that is, the donee pays it according to the proportion of 3%.