First, the basic concept and scope of application of deed tax
Deed tax refers to a tax levied on the undertaker according to law when the ownership of land and houses is transferred. The object of its collection is property owners, aiming at protecting the national tax power and promoting the healthy development of the real estate market. Deed tax has a wide scope of application, including land use right assignment, transfer, house sale, gift and exchange.
Two, the legal basis for the payment of deed tax on land transfer
The Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax is the main legal basis for collecting deed tax. It is clearly stipulated that the units and individuals that transfer the ownership of land and houses within the territory of People's Republic of China (PRC) are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of these Regulations. For the allocation of land, although its acquisition method is different from the transfer, transfer and other ways. Once the ownership is transferred, you still need to pay the deed tax according to law.
Three, the allocation of land to pay deed tax matters needing attention
When allocating land to pay deed tax, we need to pay attention to the following points: first, we must ensure that the land ownership is clear and uncontroversial; Secondly, it is necessary to understand the tax rate and collection standard of local deed tax to ensure timely and full payment; In addition, attention should also be paid to keeping relevant transaction vouchers and tax payment certificates for future inspection.
Four, in violation of the provisions of the deed tax legal responsibility
For those who fail to pay the deed tax in accordance with the regulations, the tax law stipulates the corresponding legal responsibilities. Including measures such as paying taxes, collecting late fees and fines. If the circumstances are serious, criminal responsibility may also be involved. Therefore, when conducting land transactions, we must abide by the provisions of the tax law to ensure legal compliance.
To sum up:
When the ownership of allocated land is transferred, the deed tax shall be paid according to law. The collection of deed tax aims to protect the national tax rights and interests and promote the healthy development of the real estate market. When conducting land transactions, we must abide by the provisions of the tax law and ensure legal compliance. In case of doubt or dispute, you should consult relevant departments or professionals in time to avoid unnecessary legal risks.
Legal basis:
Interim Regulations of People's Republic of China (PRC) Municipality on Deed Tax
Article 1 stipulates:
Units and individuals that transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of these Regulations.
Article 3 provides that:
The deed tax rate is 3% to 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 specified in the preceding paragraph, 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.
Article 4 provides that:
Tax basis for deed tax:
(a) the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are all transaction prices;
(two) the gift of land use rights and the gift of houses shall be approved by the tax authorities with reference to the market price of the sale of land use rights and houses;
(three) the exchange of land use rights and housing is the difference between the exchanged land use rights and housing prices.
If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference between the land use right and the exchange house price is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification.