You don't need to make an appointment in advance to pay the house deed tax, you can handle it directly. Application materials to be submitted for deed tax: 1, original and photocopy of commercial housing sales contract; 2. Original and photocopy of the unified invoice or receipt for real estate sales; 3. The original and photocopy of the ID card of the purchaser (the unit provides the original and photocopy of the organization code certificate); 4. If the purchaser needs to entrust others to handle the deed tax, he shall provide the original power of attorney and the original and copy of the agent's ID card (the power of attorney shall be signed by himself and fingerprinted). According to the Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Adjusting the Preferential Policies for Individual Income Tax on Real Estate Transactions (Caishui [2065438+00] No.94), the provisions for the first suite payment are as follows: 1. If an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters (including 90 square meters), the deed tax shall be paid. 2. If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the tax rate will be halved, that is, the effective tax rate will be 2%; 3. If the area of the purchased dwelling exceeds 144 square meters, the deed tax rate is 3%. The payment rules for the second suite and the second suite are as follows: purchase of non-ordinary houses, two or more houses, commercial investment properties (shops, office buildings, business apartments, etc.). ) are taxed at the rate of 3%.

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