Current location - Loan Platform Complete Network - Local tax - How to pay the house deed tax in Guangxi
How to pay the house deed tax in Guangxi

The specific process for paying deed tax on houses in Guangxi is as follows:

1. Calculate deed tax: Calculate the amount of deed tax payable based on the actual transaction price and tax rate of the house. In Guangxi, the deed tax rate generally ranges from 1% to 3%, and the specific tax rate depends on the nature of the house and the transaction price.

2. Pay the deed tax: House buyers need to bring the relevant purchase contract, identity documents and other materials to the local tax department to go through the deed tax payment procedures. When going through tax payment procedures, home buyers need to submit relevant information to the tax department, such as home purchase contracts, identity certificates, etc.

3. Receive a tax certificate: After paying the deed tax, the home buyer will obtain a tax payment certificate issued by the tax department, which is an important document for the home buyer to legally obtain the ownership of the house.

Deed tax refers to the tax levied on the contract. It is a property transfer tax and is paid by the property inheritor. The contracts involved in the deed tax include the transfer of land use rights, such as the transfer or transfer of state-owned land use rights, and the transfer of house ownership, which should be called the transfer of land and house ownership, such as house sales, gifts, exchanges, etc. In addition to buying, selling, gifting, and exchanging, there are many ways to transfer home ownership.

To summarize: Guangxi house deed tax refers to the deed tax arising from the purchase, transfer, gift, and inheritance of houses. In Guangxi, the payment of house deed tax is carried out in accordance with the relevant provisions of the "Deed Tax Law of the People's Republic of China" and the "Interim Regulations on Deed Tax of the Guangxi Zhuang Autonomous Region".

Legal basis:

"Deed and Tax Law of the People's Republic of China"

Article 1

In the People's Republic of China *The entities and individuals who transfer the ownership of land and houses within the territory of China are taxpayers of deed tax and must pay deed tax in accordance with the provisions of this law.

Article 2

The transfer of land and house ownership as used in this Law refers to the following acts:

(1) Transfer of land use rights;

p>

(2) Transfer of land use rights, including sale, donation, and exchange;

(3) House sale, donation, and exchange.

The transfer of land use rights in Item 2 of the preceding paragraph does not include the transfer of land contract management rights and land management rights.

If the ownership of land or houses is transferred through price investment (shareholding), debt repayment, transfer, reward, etc., deed tax shall be levied in accordance with the provisions of this law.

Article 3

The deed tax rate is three to five percent.

The specific applicable tax rate for deed tax shall be proposed by the people's government of the province, autonomous region, or municipality directly under the Central Government within the tax rate range specified in the preceding paragraph, and reported to the Standing Committee of the People's Congress at the same level for decision, and reported to the Standing Committee of the National People's Congress and Filing with the State Council.

Provinces, autonomous regions, and municipalities directly under the Central Government may determine differential tax rates for the ownership transfer of different entities, different regions, and different types of housing in accordance with the procedures specified in the preceding paragraph.