1. If the taxpayer declares tax payment, the day after the expiration of the tax payment period approved by the tax collection authority shall be the starting date for calculating the late payment fee.

2. If the taxpayer fails to declare the tax payment, the day after he obtains the certificate of ownership of the land and house shall be the starting date for calculating the overdue fine.

Proportion of deed tax late payment fee

According to Article 2 of Guo Shui Fa [200 1]10 Document "Notice of State Taxation Administration of The People's Republic of China on Temporary Reference for the Collection and Treatment of Agricultural Tax, Animal Husbandry Tax, Farmland Occupancy Tax and Deed Tax", where the practice of tax delay occurred on April 30th, 20001year, it shall be subject to the original "Tax Collection". Late payment fee; If it happens after May, 200 1 year 1 day, * * * In accordance with the rules of the Tax Administration Law, an overdue fine of 0.5% of the overdue tax will be charged on a daily basis.

Is it necessary to pay the deed tax late fee for the purchase of the first suite?

Inquiry: In August, 201/2008, the first residence was purchased in Changbai District, Shenyang, with an area of 89 square meters, and the contract was signed after the payment was made. However, when I went home during the New Year, I didn't have time to go to the Civil Affairs Bureau to handle the unmarried certificate, so I didn't pay the deed tax. Now I have to travel to Beijing immediately, and it will take half a year at a time.

I wonder if there will be a fine for late payment of deed tax when I pay the deed tax after I come back.

According to the "Provisional Regulations of the People's Republic of China on Deed Tax", the taxpayer shall, within 10 days from the date of tax payment, handle the tax payment declaration with the deed tax collection authority where the land and house are located, and pay the tax within the time limit approved by the deed tax collection authority. According to the regulations in the Notice of Liaoning Provincial Local Taxation Bureau on Clarifying the Relevant Questions about Deed Tax, the taxpayer shall handle the tax declaration with the deed tax collection authority where the house is located within 10 day from the date when the duty to pay taxes occurs, and the tax payment period shall be within 15 day after the date when the duty to pay taxes occurs.

100 yuan deposit. After 5 years, only 80 yuan is left?

Ms. Gao from Huanggu District inquired: I opened a passbook in the bank in 2007. After several withdrawals, there was still more than RMB 100 in the account, and I didn't use it again. In February this year, when she withdrew money, she found that there was only 80 yuan left.

Why are demand deposits getting less and less with interest?

Nowadays, many banks have initiated small account charging projects, and the charging standard is 3 yuan. If Ms. Gao's situation is attributed to a small deposit, although she has current interest for more than two years, it is not surprising that the initial 100 yuan is now more than 80 yuan after removing the handling fee for more than four years.

Usually, the 300 yuan -500 yuan deposit at that time will be deducted from 3 yuan's small account processing fee, which some banks do not charge. Moreover, in a single bank, if an agreement such as salary payment and agency insurance is signed, the small account processing fee can be exempted forever.

When will the deed tax late fee be paid?

Question: Last year, I bought a residence. At that time, the developer said that the house would be handed over in May this year. I originally wanted to get the key to the new house before handling the property deed tax, but the developer has not handed over the house yet. A few days ago, I went to pay the deed tax, but I was told to pay the deed tax late fee. Excuse me, who should pay the deed tax late fee in this case?

Answer: as long as you sign the contract, you should pay it within 30 days from the date of signing the contract. The overdue fine should be borne by yourself, and it has nothing to do with the developer's failure to pay the house on time.

Payment method of deed tax late payment fee

The taxpayer shall, within 10 days from the date when the duty of paying taxes occurs, handle the tax declaration with the deed tax collection authority where the land and house are located, and pay the tax within the time limit approved by the deed tax collection authority. The late payment fee is five ten thousandths of a day.

The above is what the deed tax late fee is and how to calculate it. I believe that through these contents, you should know something about what the deed tax late fee is and how to calculate it, hoping to help you.