Do I have to pay deed tax to buy a house?
1. Article 32 of the Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates that if a taxpayer fails to pay taxes within the prescribed time limit and a withholding agent fails to pay taxes within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay taxes within the prescribed time limit, impose a late fee of five ten thousandths of the overdue tax on a daily basis from the date of payment.
2. When the developer delivers the house, the buyer is required to pay the deed tax and maintenance fund before taking the key, which depends on the agreement between the buyer and the seller in the commercial housing sales contract. If the contract between the two parties clearly stipulates that the buyer must pay the deed tax and maintenance fund before taking the key, the buyer shall pay the deed tax and maintenance fund to the developer for collection according to this agreement.
3. If the two parties have not clearly agreed in the contract that the purchaser must pay the deed tax and maintenance fund before taking the key, the developer has no right to ask the purchaser to pay the deed tax and maintenance fund first, and the tax authorities will pay the deed tax when handling the real estate license and transferring the ownership. Late fees and fines should be paid for overdue payment, and no taxes should be owed.
What should I pay attention to when buying a house and paying deed tax?
1, local deed tax rate
It is a national regulation that buyers need to pay deed tax when buying a house, but when paying deed tax, the housing tax rate in different cities is different. At present, the tax rate of land deed tax collection in various places has also been adjusted to a certain extent, but it is still difficult to control high housing prices. The most fundamental reason is the scarcity of land resources. The state has always attached great importance to land fiscal revenue, because land fiscal revenue is a very big cake, and anyone can give it up.
2. Changes in local deed tax
Property buyers must pay attention to whether the deed tax in the area has changed when paying the deed tax. Property buyers in the payment of deed tax, depending on the local deed tax changes. Local governments need to consider the supply-demand ratio of local economy and market. In the final analysis, the adjustment of deed tax is the adjustment of the property market, so that the property market can return to its original attributes and reduce speculation. If it is less than 90 square meters and it is the first house, then the deed tax is 1%.
Step 3 consider the purchase price
How much taxes and fees buyers need to pay is related to the house they buy. Under normal circumstances, the amount of deed tax paid by buyers at the time of purchase is based on the purchase price of buyers. If they buy real estate at a reasonable purchase price, the tax bureau will give an approved tax base according to the standards of local land deed tax payers, but if they buy it at an unreasonable price, the tax bureau will give an approved tax base.
4. Pay the deed tax directly.
At present, many developers do not follow the deed tax collection process when collecting deed tax, so buyers need to pay attention when buying a house. Sometimes after the loan is approved, the developer will call the buyer to pay the house. At this time, they need to pay deed tax.