In recent years, with the development of the real estate market, there have been more cases of real estate development companies illegally collecting deed taxes from owners, and cases of detention, misappropriation and even absconding with the money have occurred from time to time.

There are risks when developers pay deed tax on their behalf

The "Notice of the State Administration of Taxation on Direct Collection of Deed Tax by Collection Agencies" stipulates that collection authorities at all levels are not allowed to entrust other units to collect deed tax on their behalf. Therefore, if a taxpayer entrusts a real estate development enterprise or other unit to handle deed tax declaration and payment matters on his or her behalf, the taxpayer will not be exempted from tax obligations; if the taxpayer fails to declare and pay taxes on time and truthfully, the taxpayer must bear the tax laws on his own Legal liabilities stipulated in regulations and related legal risks and economic risks.

Judging from some cases that have been exposed in various places in recent years, disputes have sometimes arisen between real estate developers and home owners over the handling of deed taxes and have even been brought to court.

There are five main risks when taxpayers entrust real estate companies to handle deed tax declaration matters: real estate development companies charge more agency deed tax collection fees than the standard, retain agency deed tax collection fees, misappropriate agency deed tax collection fees, and make false claims. Declaration, late declaration, etc.

It is worth noting that if a real estate development enterprise fails to pay taxes on time, the taxpayer will still have to bear a late payment penalty of 0.5% of the overdue tax on a daily basis. In other words, if the real estate company declares the deed tax late, the late payment fee will be borne by the home buyer, the taxpayer.

In addition, if the real estate enterprise disappears with the money or goes bankrupt before declaring the deed tax on its behalf, the taxpayer must separately declare and pay the deed tax to the tax authorities.

How can a house buyer pay the deed tax by himself

Scenario 1: Buying a house off-plan?

First of all, when signing the contract, pay attention to the clauses 15 and above in the original contract ( The Municipal Housing and Urban-Rural Development Committee and the Municipal Industry and Commerce Bureau issued Article 15, but many developers will "add" or "subtract" materials on the basis of the model text, so you should read it carefully) to see if there is an agreement that the developer is allowed to pay the deed tax on his behalf; If there is any, you'd better mark this option directly, or find out all the unreasonable terms in the contract, negotiate with the developer, safeguard your rights and interests directly when signing the contract, and try to sign a contract that pays the deed tax yourself. terms. ?

If you have signed this contract, then when the house is collected, you can make a request to pay the deed tax yourself at the house collection site (Both the Housing and Urban-Rural Development Committee and the Local Taxation Bureau have issued or forwarded relevant notices, There is a reminder on the official website that developers are not allowed to pay the deed tax on their behalf). The developer will be a little obstructive at this time and still wants to take the money away, but you can tell him that after you make up for the difference in area, you will pay the deed tax the next day, and then give the deed tax stamp or copy to the developer. , complete the subsequent house closing procedures. ?

If the house has been taken over and the deed tax has been paid to the developer, there is another way. It is to unite with people in the community who also want to pay the deed tax as soon as possible, and urge the financial department of the developer (please note that this is not a property management company, nor an agency; the property management company cannot control it, the agent has already run away) to pay it as soon as possible. ?

When buying a house off-plan, you must wait until the house meets the acceptance conditions, that is, the developer can hand over the house and re-verify the area before paying the deed tax. At that time, you can go directly to the local tax office in the district or county where the house is located with a series of materials such as the house purchase contract, the house purchase invoice and the area replenishment invoice, the confirmation of the area replenishment, and the couple's ID cards and household registers. ?

Generally speaking, this local tax office is next to the house transfer hall in each district or county, and many of them are in the same building or two adjacent buildings. Xicheng District is about two to three hundred meters north of the transfer hall, and the local tax office of Chaoyang District is located at Qicai International. At present, due to the large volume of second-hand house transfers, some procedures require an appointment. It is recommended that you call first when you go (you can check 114 and Baidu). After contacting you, you can go there. The waiting time will be shorter. ?

The process is quite simple. The counter staff will type out the houses under your family’s name, and then directly calculate for you which house has a deed tax of 1% and which house has a deed tax according to the online signing time. It is 1.5%, and the deed tax for which house is 3%. You swipe your card directly on site and a deed tax invoice will be issued to you on the spot. In other words, starting from this day, the calculation of the "full two" and "full five" of your house will start. ?

Scenario 2 Buying an existing house

A first-hand existing house is an existing house purchased from a developer or agent. It is best to get a house like this. After applying for the online visa, you can go to the local tax office to pay taxes the next day. Because the area has been confirmed, there is no need to wait to see if there are any errors in the area when the house is closed. ?

Scenario 3 Buying a second-hand house?

According to general logic, when trading a second-hand house, the process to be followed is "house purchase qualification review-online signing-loan-paying taxes- Transfer - Loan"; but if you are in a hurry to pay the deed tax, the process can be changed to "House Purchase Qualification Review - Online Signing - Pay Tax - Loan - Transfer - Loan". During this process, you will be required to sign one more document. ?

Taxes on second-hand houses may involve personal tax, deed tax, and business tax. Sometimes the intermediary will underreport this part of the cost to you in order to facilitate the transaction. However, when you arrive at the site, you will find that the taxes calculated by the local tax are higher than those reported by the intermediary, so when paying taxes, you should save more money in your card. in case. ?

If you paid the deed tax first, but the second-hand house failed to be transferred due to various reasons, then the tax can be refunded.

(The above answer was published on 2015-03-13, please refer to the actual current relevant home purchase policies)

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