1. Determination of the time of property right: paying the deed tax in advance can obtain the tax payment certificate in advance, and the deed tax payment certificate is an important basis for future housing sales. For example, the house is exempt from VAT for two years, which can be judged by the deed tax payment certificate.

2. It will be safer for the owners to pay the deed tax early and get the real estate license early.

Because the ownership of the title certificate is based on registration. Of course, there is also a situation where he has real estate under his name. If he pays now, it will be 3% deed tax, which can save a lot of taxes.

3. Late delivery leads to late delivery: there is a time limit for paying the deed tax on buying a house. If it is late, it will cause the deed tax to be late, but it is not a problem to pay in advance.

The deed tax is paid before handling the real estate license, so the deed tax payment is not too fast. Due to the increasingly rampant speculation in the real estate market, the government has adjusted the real estate market to curb speculation in the real estate market. The deed tax payer must complete the tax declaration within 10 days from the date when the tax obligation begins and pay the tax within 90 days. If you haven't paid taxes in the local tax authorities, there will be a certain late payment fee in the future.

Deed tax is a tax paid by the undertaker when the ownership of real estate is transferred. The proportional tax rate of deed tax is 3%~5%. The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range of 3%~5% according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record. The deed tax adopts the proportional tax rate. After the tax basis is determined, the calculation of tax payable is relatively simple. The calculation formula of tax payable is: tax payable for new houses = tax basis × tax rate; Taxable amount of second-hand housing = second-hand housing tax rate × real estate appraisal price. If it is the first suite with a construction area of less than 90 meters, the deed tax shall be paid at 1% of the total house price; If the construction area is 90- 144 square meters, the deed tax shall be paid at 1.5% of the total house price; If the construction area is above 144 square meters, the deed tax shall be paid at 3% of the total house price; If it is a second suite, regardless of the size, it is 3% of the total house price. Generally, the order of deed tax is purchase-down payment-loan processing-loan approval-qualified approval-entering the delivery process. But some layman's steps are not very rigorous, so it is roughly that after the loan is approved, the developer asks you to pay the house. At this time, you need to approve the core deed tax. If you don't buy a house personally, you still need to pay stamp duty.

Legal basis:

Interim Regulations of People's Republic of China (PRC) Municipality on Deed Tax

Article 9 A taxpayer shall, within/0/0 days from the date when the tax obligation occurs, declare and pay taxes to the deed tax collection organ where the land and house are located, and pay taxes within the time limit approved by the deed tax collection organ.

Article 32 If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order him to pay the tax within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue payment.