According to national regulations, the deed tax is paid to the local tax department. Usually, the payment of the deed tax must be completed before applying for a real estate certificate. If you are purchasing a new house, you can go through the deed tax payment procedures with the original and copy of the house purchase contract, the original and copy of the invoice or receipt, and the original and copy of the ID card.
The Interim Regulations and Measures on Deed Tax in our province stipulate that deed tax taxpayers in our province shall declare and pay deed tax to the collection authority within 30 days from the date of tax liability. The basis for tax calculation refers to the transaction price or market price when the ownership of the house is transferred (second-hand house transactions must be evaluated first, and the evaluated price is used as the tax calculation price). If the transaction price is significantly lower than the normal market price, or the difference in the price of the house exchanged is obviously unreasonable and without justifiable reasons, the price assessed by the assessment agency entrusted by the expropriation authority based on the market price of similar houses at the same point in time, in the same area, and in the same category will be used as payment. The basis for calculating the deed tax.
What should you pay attention to when buying a house and paying deed tax?
1. Local deed tax rate: Nowadays, the land deed tax tax rate standards in various places have also been adjusted to a certain extent, but it is still difficult to get a good tax rate due to the high housing prices. The most fundamental reason for control is the scarcity of land resources, and the country has always attached great importance to land fiscal revenue, because land fiscal revenue is a very big cake that anyone can part with.
2. Changes in local deed tax: Local governments need to consider the local economy and market supply and demand. The adjustment of deed tax is ultimately aimed at adjusting the property market, prompting the property market to return to its original attributes and reduce speculative behavior. If nine If it is less than ten square meters and it is the first house, the deed tax is 1%.
3. Consider the purchase price: If the real estate is purchased at a reasonable purchase price, then according to the local standards for land deed tax payers, the tax bureau will give a price based on the purchase price. However, if it is purchased at an unreasonable price, such as the transfer of property between relatives, etc., then the tax bureau will give an approved tax base.
4. Pay the deed tax directly: The general standard order of purchasing a house is to pay the down payment, apply for a loan, loan approval, pass the approval, enter the house delivery process and pay the deed tax, but some steps do not completely follow the standard process. Yes, sometimes after the loan is approved, the developer will call the home buyer to hand over the house and pay the deed tax at this time.