In recent years, with the development of the real estate market, there are many cases in which real estate development enterprises illegally collect the owner's deed tax, and cases of detention, misappropriation or even absconding with money occur from time to time. It is risky for developers to pay deed tax on their behalf. The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Direct Collection of Deed Tax by Tax Collection Authorities stipulates that tax collection authorities at all levels shall not entrust other units to collect deed tax. Therefore, taxpayers who entrust real estate development enterprises or other units to apply for deed tax declaration and payment on their behalf are not exempted from tax payment obligations; Taxpayers who fail to declare their taxes on time and truthfully shall bear the legal responsibilities and related legal risks and economic risks stipulated by tax laws and regulations. Judging from some cases exposed in recent years, some real estate developers and property owners have disputes over agency deed tax, and even go to court. There are five main risks for taxpayers to entrust real estate enterprises to declare deed tax: real estate development enterprises overcharge agent deed tax, detain agent deed tax, misappropriate agent deed tax, make false declaration and declare overdue. It is worth noting that if the real estate development enterprise fails to pay the tax on time, the taxpayer still has to bear the late payment fee of five ten thousandths of the overdue tax on a daily basis. In other words, if the real estate enterprise fails to declare the deed tax, the late payment fee will be borne by the buyer, the taxpayer. In addition, if a real estate enterprise is missing or bankrupt before filing the deed tax on its behalf, the taxpayer shall file a separate deed tax declaration with the tax authorities. How do buyers pay their own deed tax? 1 When buying an auction house, first of all, when signing the contract, you should check whether 15 in the original contract (15 was issued by the Municipal Commission of Housing and Urban-Rural Development and the Municipal Administration for Industry and Commerce, but many developers will "add materials" and "reduce materials" on the basis of the demonstration text, so take a closer look) stipulates that the developers will pay the deed tax on their behalf; If so, you'd better check this option directly, or find out all unreasonable clauses in the contract, negotiate with the developer, directly safeguard your rights and interests when signing the contract, and strive to sign a clause that pays the deed tax yourself. If you have signed this contract, you can ask to pay the deed tax on your own at the house collection site (both the Housing Construction Committee and the Local Taxation Bureau have issued or forwarded relevant notices, and the official website page reminds developers not to pay the deed tax). The developer will obstruct it a little at this time, but he still wants to take the money away, but you can tell him that after you make up the area difference, you will pay the deed tax the next day, and then give the deed tax ticket or copy to the developer to complete the subsequent house collection procedures. If the house has been collected and the deed tax has been paid to the developer, there is still a way. Even people in the joint community want to pay the deed tax early and urge the developers (please note that this is not a property or an intermediary; The property is out of control, and the agent has run away. ) The Finance Department will make payment as soon as possible. To buy an auction house, you must wait for the house to meet the acceptance conditions, that is, the developer will hand over the house and re-examine the area before paying the deed tax. At that time, you can take a series of materials, such as purchase contract, purchase invoice and supplementary area invoice, supplementary area confirmation form, husband and wife ID card account book, and go directly to the local tax office where the house is located. Generally speaking, this local tax office is next to the housing transfer hall in each district and county, and many of them are in the same building or two adjacent buildings. Xicheng District is about two or three hundred meters north of the transfer hall, and the local tax in Chaoyang District is in Colorful International. At present, due to the relatively large amount of second-hand housing transfer, it is necessary to keep some procedures. I suggest you call first when you go (1 14 and Baidu can check), and then go after you get in touch, the waiting time will be shorter. It's quite simple to handle. The counter staff will type out the house under your family name, and then directly calculate which suite's deed tax is 1%, which suite's deed tax is 1.5% and which suite's deed tax is 3% according to the online signing time. You can get the deed tax invoice on the spot by swiping your card directly at the scene. In other words, from this day on, the calculation of "full two" and "full five" of your house began. In case 2, the purchase of a first-hand existing home is an existing home purchased from a developer or agent. This kind of house is the best to do, and you can go to the local tax office to pay taxes the next day after you apply for online signing. Because the area has been confirmed, you don't have to wait to see if there is any error in the area when you close the house. Case 3 Buying a second-hand house According to the general logic, when dealing with a second-hand house, the process to be followed is "house purchase qualification review-online signing-loan-tax payment-transfer-loan"; However, if you are in a hurry to pay the deed tax, the process can be changed to "house purchase qualification review-online signing-tax payment-loan-transfer-loan". In this process, you also need to sign a document. The taxation of second-hand houses may involve individual tax, deed tax and business tax. Sometimes in order to facilitate the transaction, the intermediary will underreport this part of the fee, but when you arrive at the scene, you will find that the tax calculated by the local tax is higher than that reported by the intermediary, so Carido should save some money just in case. If you pay the deed tax first, but the second-hand house cannot be transferred for various reasons, then this tax can be refunded.