1, the deed tax is paid in the local tax department, and usually the deed tax must be paid before handling the real estate license. If you buy a new house, you can go through the deed tax payment formalities with the original and photocopy of the purchase contract, the original and photocopy of the invoice or receipt, and the original and photocopy of the ID card.

2. Legal basis: Article 8 of the Provisional Regulations of the People's Republic of China on Deed Tax.

The time of the first judgment of the deed tax payment is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.

Second, who will pay the house deed tax?

According to the law, the time when the tax obligation of deed tax occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract. Unless otherwise agreed by both parties, the deed tax is generally paid by the buyer. If the real estate license is handled by the developer, the house will be bought and handed over to the developer, who will then hand it over to the property registration management center. If you apply for a real estate license yourself, you will pay the deed tax directly to the property registration management center. The deed tax on buying a house is indispensable. Of course, the smaller the area, the less the deed tax. On the contrary, the greater the deed tax rate on real estate, the deed tax is also a large amount. Those who meet the conditions for tax reduction can apply for tax reduction to reduce their pressure on buying houses. Before you get the real estate license, you must pay the deed tax in full and on time. With the deed tax payment certificate, you can successfully apply for the real estate license and other documents.