The scope of deed tax collection: mainly including the sale of land use rights, the sale of houses, the donation and exchange of houses.

Regarding the payment time of house deed tax, there are some different regulations in different places. However, as far as the current mainstream operation of the market is concerned, auction houses generally pay deed tax when the houses are completed and accepted, delivered for use, and handled with real estate licenses.

When buying a new house, the developer generally pays the deed tax in two stages: handling the real estate license or collecting the house. When buying a second-hand house, the buyer and the seller need to pay the deed tax before the transfer of the real estate bureau.

What is the impact of not paying deed tax?

First of all, the deed tax should be paid as soon as possible after the house is delivered, otherwise the late payment fee will be paid. The deed tax should be paid before handling the real estate license at the latest.

If the deed tax is not paid, the owner cannot apply for the property right registration certificate. After the general deed tax is paid, the tax collection public relations will give two certificates, a tax bill and a tax payment certificate.

Unable to register, buyers can not pay the deed tax in time, and the house does not have any property certificate. Not only can it not be registered, but it can not be sold again.

Especially if you want to sell the house again, it is recommended to pay the deed tax early. Some owners haven't paid the money yet and want to wait until the house is sold. But you should know that selling a property right for two or five years will save a lot of taxes and fees. (Note: If you buy a house in the hands of a developer, the deed tax can be paid late. General developers require the owners to pay when they close the house, but they will actually hand it over to the Housing Authority one year later).

Implement a new deed tax

The new deed tax law has been approved by the state before and will be formally implemented on September 1 this year. Article 3 of the law stipulates that the deed tax rate is 3%-5%.

Many owners are worried about the increase of deed tax when they hear this news. Should they pay the deed tax before September 1?

In fact, there is no need to worry about the deed tax on buying a house. The current regulations have made it clear that the deed tax rate will be 3-5% from the date of promulgation of 1997. Although the regulations have been revised several times so far, the tax rate remains unchanged.

At present, the deed tax is about 1%- 1.5%, which is mainly influenced by the Notice on Adjusting Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions (Caishui [2016] No.23). At present, this document is still valid.

This means that we still have the original preferential deed tax rate.

For example, if an individual buys a family's only house with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If it exceeds 90 square meters, the deed tax will be reduced 1.5%)

If an individual purchases a second set of improved housing of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax will be levied at a reduced rate of 2% (Beijing, Shanghai, Guangzhou and Shenzhen will not implement this preferential treatment for the time being).

Therefore, buyers do not need to be biased by intermediaries and property consultants. Misunderstanding policy.

Related questions and answers: the difference between early payment and late payment of deed tax. There is only one difference between early payment and late payment of deed tax, that is, the speed of handling property right certificates.

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.

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1. Determination of property right time: You can get the tax payment certificate in advance by paying the deed tax in advance, which 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, pay the deed tax early, run the real estate license early, and be the owner will be safer. 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 payment fees lead to late payment fees: there is a time limit for paying deed tax on buying a house. If it is late, it will lead to late payment of deed tax, but it is not a problem to pay in advance.