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What do I need to take to the IRS to pay the house deed tax?
Buying a house to pay deed tax requires the following materials:

1. House purchasing document bag

In short, it is a portfolio of buying a house, a contract and the like, which is definitely necessary.

2. ID card

Like the household registration book, if there is a name on the real estate license, you must bring your ID card and household registration book. I suggest that each of you make a few copies. If there is no place to copy, you can also take it to the examination and approval center. My city can be copied. Please consult first.

3. Household registration

If there are several names, they will bring several household registration books. At the same time, people should also look at the head of the household. Don't take out your own page, take the whole page with you.

4. Marriage certificate

The examination and approval center should know the marital status. If you are married, you must have a marriage certificate. If you are unmarried, you must issue a single certificate. There must be this. The single certificate is not handled in the examination and approval center, so everyone should consult in advance.

5. No room card

It is very simple to apply for a certificate of no room or a room. If you do it in the examination and approval center, you must check someone else's ID card first, and then fill in the registration form. If you have children, remember to fill in the children. Basically, it will be done soon. Then take the proof of no room and all the above materials to pay the deed tax.

How to pay deed tax when buying a house?

Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the house price in the contract signed by the parties when the ownership of the house changes. It is a special tax levied on the change of real estate property rights.

(1) Collection scope and taxpayers. Deed tax is mainly levied on individuals and private units to buy, accept gifts or exchange houses.

(2) tax rate. 1On April 23, 1997, China promulgated the new Provisional Regulations on Deed Tax, which stipulated that the deed tax rate was 3% ~ 5%. The tax rate applicable to the specific deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range according to the actual situation in the region. The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued a notice, starting from 1 August 9991day, the deed tax will be temporarily reduced by half.

(3) exemption. In order to cooperate with the reform of the national housing system and reduce the burden of housing purchase for urban workers, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China jointly issued a notice, stipulating that ordinary houses built by public units to solve employees' housing or ordinary commercial houses purchased by units shall be sold to their employees in accordance with the national housing reform policy with the approval of the housing reform department of the local people's government at or above the county level. Employees who purchase houses for the first time are exempt from deed tax.

What taxes should I pay for buying a house?

(1) Property tax

Property tax refers to a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.

(2) Deed tax

Deed tax refers to a kind of property tax levied on real estate whose ownership has changed.

1. deed tax payer

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.

2. Scope of deed tax

(1) Transfer of state-owned land use right.

(2) Transfer of land use rights. Including sale, gift and exchange.

(3) buying and selling houses. Including paying debts with real estate or exchanging houses in kind; Investment in real estate or equity transfer; Buy a house, dismantle materials or rebuild a new house.

(4) Housing donation.

(5) Housing exchange.

(3) Other taxes related to real estate.

1, fixed assets investment direction adjustment tax

Fixed assets investment direction adjustment tax refers to a tax levied by units and individuals investing in fixed assets in China on all kinds of funds invested in fixed assets.

2. stamp duty

Stamp duty refers to a tax levied on taxable economic documents issued and received in economic activities and economic exchanges.

3. Business tax

Business tax refers to a tax levied on the business income of units and individuals from providing taxable services, transferring intangible assets and selling real estate with compensation.

4, urban maintenance and construction tax and education surcharge

(1) Urban maintenance and construction tax.

(2) Education surcharge.

Calculation method of education surcharge: education surcharge = collection basis × surcharge rate.

When the local taxation bureau pays the deed tax, it needs to bring the relevant materials when buying a house, such as ID card, household registration book and marriage certificate. But when you first buy a house, the staff in the sales office will tell you all about it, because it is a series of processes. If the deed tax is not paid in time, it will affect the handling of the real estate license.

Legal basis:

People's Republic of China (PRC) deed tax law

Article 4 _

Tax basis for deed tax:

(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency and physical objects to be delivered and other economic benefits;

(two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices;

(3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale.

If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

Article 5 _

The taxable amount of deed tax shall be calculated by multiplying the tax basis by the specific applicable tax rate.