I got a call from Times Business Department and asked us to pay the deed tax.
Later, I also saw a tax notice posted on the wall, which said how many days to pay the deed tax.
Because the house is a pre-sale house, the real estate bureau did not measure and determine the housing area.
So how much to pay has not been determined. The deed tax is being paid at this time. Is it reasonable?
If the contract area is 100 square meter, but the area finally determined by the real estate bureau is 98 square meters, then the house price will definitely be different, and then the deed tax will definitely be different.
So I would like to ask, the real estate bureau has proved the housing area and calculated the house price clearly. Do you still have to pay the deed tax?
Official Reply of tongren city Local Taxation Bureau on the Issue of Paying Deed Tax on Pre-sale Houses
Dear netizens and friends:
First of all, thank you for your concern and support for Tongren local tax work! On August 6th16th, you posted a post on Tongren. It involves two issues, one is the tax basis of the deed tax, and the other is the time to pay the deed tax. According to the relevant provisions of the deed tax policy, the reply is as follows:
First, on the basis of deed tax. Article 4 of the "Provisional Regulations on Deed Tax in People's Republic of China (PRC)" stipulates that the tax basis for the deed tax payable on the sale of houses is the transaction price; Article 9 of the Detailed Rules for the Implementation of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) stipulates that the transaction price mentioned in the regulations refers to the price determined in the transfer contract of land and house ownership. Therefore, the deed tax payable for housing sales is calculated and levied according to the price determined in the housing sales contract signed by the purchaser and the housing developer. If the house sales contract stipulates that the house shall be settled according to the measured area when the house is handed over, it shall be settled according to the settlement amount, and the overpayment shall be made and the underpayment shall be made.
Second, about the time of tax payment. Article 8 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) stipulates that the time when the deed tax obligation 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; Article 12 of the Measures for the Implementation of Deed Tax in Guizhou Province stipulates that taxpayers shall declare and pay taxes to the deed tax collection authorities where the land and houses are located within 10 days from the date of tax payment obligation, and pay taxes within 30 days from the date of tax declaration. Therefore, the deed tax must be paid within 40 days after the signing of the house sales contract at the longest. When pre-purchasing commercial housing, the house has not been delivered for use, and there is no measured area, so the final price cannot be determined, and the deed tax can only be levied in advance according to the contract amount.
If you have any questions, or have any questions about the taxation in other places, please consult the tongren city Local Taxation Bureau or the local local taxation bureau.