You can't apply for a provident fund loan before paying the deed tax. The real estate registration department that fails to pay the deed tax cannot issue the property right registration certificate, and those who do not have the property right registration certificate cannot go through the formalities of withdrawing the housing provident fund, and at the same time, they will be charged a late fee of five ten thousandths of the overdue tax on a daily basis.

legal ground

Article 9 of the Provisional Regulations on Deed Tax

A taxpayer shall, within 10 days from the date when the tax obligation occurs, file a tax declaration with the deed tax collection authority where the land and house are located, and pay the tax within the time limit approved by the deed tax collection authority.

Article 32 of the Law on the Administration of Tax Collection

If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax is overdue.

Lu 'an, Anhui Province: The minimum loan amount of housing provident fund loans will rise by 20%, and deed tax subsidies will be given to families with many children.

On June 4th, 65438, the website of the Housing and Urban-Rural Development Bureau of Lu 'an, Anhui Province published the Notice of the Housing and Urban-Rural Development Bureau of Lu 'an and other eight departments on printing and distributing some policies to further promote the stable and healthy development of the city's real estate market, and fully implemented the long-term real estate mechanism with 12 measures. The policies will be implemented from the date of printing and will be valid until June 65438+February 2023.

In supporting reasonable housing demand, the policy proposes to increase the minimum loan amount of housing provident fund. Workers who have paid the housing provident fund for six months normally buy new ordinary commercial housing in Lu 'an. When they apply for housing provident fund loans for the first time, the loan amount can be increased by 20% on the basis of the current minimum loan amount in Lu 'an, that is, the minimum loan amount for single employees to families is 360,000 yuan, and the minimum loan amount for dual employees to families is 480,000 yuan. If employees rent commercial housing, the annual withdrawal amount of each household will be raised to no more than 1.5 million yuan. When purchasing new commercial housing, the paid-in workers' families can apply for withdrawing the housing provident fund to pay the down payment. Housing provident fund loans will be "transferred with the mortgage". During the transaction, the housing provident fund will be paid to the detained property of employees, and the "mortgage-to-mortgage" business of housing provident fund loans can be handled without paying in advance.

Lu' an implements deed tax subsidies for "two children" and "three children" families to buy houses. During the period from 2023 1 October 1 February 20231,families with "two children" and "three children" have purchased newly-built commercial housing with a planned apartment size of 144 square meters or less. After handling the real estate license, the purchaser may, according to the actual situation. The purchase time of deed tax subsidy is subject to the commercial housing sales contract and the advance notice registration time, and the deadline for subsidy application is 65438+February 3, 20261.

Lu 'an requires all counties and districts to shorten the resettlement period in various ways. In principle, no new resettlement houses will be built, and resettlement can be carried out by purchasing new commercial houses, monetizing compensation and issuing purchase vouchers. Those who choose to buy vouchers for resettlement can be given certain rewards.

Lu 'an proposed to actively guide non-public enterprises, new citizens and other groups to pay housing provident fund. 1. If the employees of non-public enterprises have participated in social insurance and paid the housing accumulation fund for six months, the cities and counties will give the employees of non-public enterprises a subsidy of 1200 yuan (100 yuan/person/month) per person per year, or 100 yuan per person per month for less than one year. 2. Cancel the restriction that individual industrial and commercial households, migrant workers and other flexible employees must pay social insurance for more than 1 year in this city's social security institutions.

In the implementation of enterprise assistance measures, the policy proposes to adjust the payment method of land transfer fees. The minimum proportion of the land bid bond is reduced to 20% of the initial land price, and 50% of the land transfer price is paid within 1 month after the transaction, and the remaining price is paid within 6 months after the transaction. If it is really necessary for a real estate development enterprise to postpone the payment of supporting fees for urban infrastructure due to special circumstances, it may submit a written application, which shall be handled in accordance with the statutory examination and approval authority and time limit after being audited by the collecting unit and the non-tax revenue management institution, and the longest holdover period shall not exceed 6 months.

In terms of improving financial services in the real estate market, the policy encourages bank guarantees to replace pre-sale supervision funds. Encourage commercial banks to issue letters of guarantee to some high-quality housing enterprises to replace the funds within the supervision limit of the pre-sale fund supervision account established according to law and compliance. The replacement amount of the letter of guarantee shall not exceed 30% of the funds needed to ensure the completion and delivery of the project in the supervision account, and the replaced supervision funds shall not be less than 70% of the funds needed to ensure the completion and delivery of the project in the supervision account. After receiving the bank guarantee, the housing construction department will handle it efficiently and issue the corresponding amount of supervision funds in time.

Financial institutions should implement the Notice on Doing a Good Job in Financial Support for the Stable and Healthy Development of the Real Estate Market (hereinafter referred to as "Article 16 of Finance") jointly issued by the People's Bank of China and the Insurance Regulatory Commission of the Bank of China, especially in accordance with the principles of marketization and legalization, to provide supporting financing support for the special loan support project of "Baojiaolou". People's Bank of China, China Banking and Insurance Regulatory Commission, local financial supervision and other departments should incorporate the implementation of Article 16 financial policies into the annual assessment of financial institutions.

With the provident fund loan, will the deed tax be very expensive?

It won't be expensive.

Because deed tax is a voucher, it has nothing to do with provident fund loans.

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.

What is the deed tax ratio of the first suite provident fund loan and the second suite in Luoyang, Henan Province?

Legal analysis:

At present, the deed tax for buying a second apartment is 3%. In addition to the deed tax, the following taxes and fees shall be paid for the purchase of the house: 1, and the registration fee for property right transfer: 50 yuan (the buyer shall pay 80 yuan for each increase of 1 person's contribution 10 yuan); 2. Stamp duty on transactions: the transaction price or evaluation price (higher) multiplied by 0.05%; 3. The transaction service fee is the construction area (square meters) multiplied by 3 yuan.

Legal basis:

According to Article 1 of the Deed Tax Law of People's Republic of China (PRC), which came into effect in September, 20021,the units and individuals that undertake the deed tax in People's Republic of China (PRC) are taxpayers and should pay the deed tax in accordance with the provisions of this Law. Article 3 of the Deed Tax Law of People's Republic of China (PRC) has a deed tax rate of 3% to 5%. The tax basis of the deed tax in Article 4 of the Deed Tax Law of People's Republic of China (PRC): (1) The transfer and sale of land use rights, the purchase and sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency to be delivered, physical objects and other economic benefits; (two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices; (3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale.

When will Shenyang pay the deed tax when buying a new house with a provident fund loan?

Within 3 months after delivery. The deed tax for buying a new house with a provident fund loan in Shenyang is within 3 months after delivery, depending on the local management department. Provident fund refers to the long-term housing savings paid by state organs and institutions, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and institutions, private non-enterprise units, social organizations and their employees.

Let's stop here for the deed tax on provident fund loans.