The deed tax shall be paid by the local tax authorities. According to the national regulations, the deed tax is paid to the local tax authorities, and the deed tax must be paid before handling the real estate license. If you buy a new house, you can go through the deed tax payment formalities with the original and photocopy of the purchase contract, the original and photocopy of the invoice or receipt, and the original and photocopy of the ID card.

1. How should I pay the deed tax?

1, where the housing area is less than 90 square meters, pay1%of the total house price;

2. The housing area is 90 to 144 square meters, and 65438+ 0.5% of the total house price is paid;

3. If the building area is greater than 144 m2, it shall be paid at 3% of the total house price.

2. When will the deed tax be paid?

The deed tax is generally paid before the delivery of the house, and it is handed over to the developer together with all the starting expenses. Only when you pay all kinds of fees, including deed tax, will the developer handle the formalities of handing over the house for you. The deed tax is paid, and the land certificate, deed tax certificate and real estate license are unified before they are given to you.

To sum up, the deed tax is paid to the housing management department. Deed tax is a kind of property tax levied on the real estate whose property rights have changed. When buying and selling a house, the buyer needs to pay the deed tax, and can apply for the real estate license only with the tax payment certificate. The payment of the deed tax of the parties shall be handled at the tax window of the office hall of the housing management department.

Legal basis:

Article 16 of the Measures for the Administration of Commercial Housing Sales

When a real estate development enterprise sells commercial housing, it shall conclude a written contract for the sale of commercial housing with the buyer.

Commercial housing sales contracts shall contain the following main contents:

(1) the name and domicile of the party concerned

(2) Basic information of commercial housing;

(3) Commercial housing sales methods

(four) the method of determining the price and total price of commercial housing, the method of payment and the time of payment;

(5) Terms and date of delivery.

(six) decoration, equipment standards commitment;

(seven) water supply, power supply, heating, gas, communications, roads, greening and other supporting infrastructure and public facilities delivery commitments and related rights and responsibilities.

(eight) the ownership of public buildings;

(nine) the way to deal with the area difference

(10) Handling matters related to the registration of property rights;

(eleven) the method of dispute resolution

(12) Liability for breach of contract;

(13) Other matters agreed by both parties.