According to the provisions of Article 32 of People's Republic of China (PRC) Tax Collection and Management Law, if the taxpayer fails to pay the tax within the prescribed time limit and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax to be paid within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of tax payment.
Deed tax declaration materials:
1. Original and photocopy of commercial housing sales contract;
2. Original and photocopy of the unified invoice or receipt for real estate sales;
3. The original and photocopy of the ID card of the purchaser (the unit provides the original and photocopy of the organization code certificate);
4. If the purchaser needs to entrust others to handle the deed tax, he shall provide the original power of attorney and the original and copy of the agent's ID card (the power of attorney shall be signed by himself and fingerprinted).
The function of deed tax invoice for house purchase:
1. The purchase deed tax invoice proves that the original house has paid the deed tax according to the regulations.
When the deed tax is paid, the tax authorities will issue relevant certificates to prove that the property is a taxed house. If the deed tax (except exemption) is not paid, the real estate registration department cannot issue the property right registration certificate.
2. The deed tax invoice is used to verify the original value of the house and handle the transfer. It is a standard to determine the age of the house when it is traded again, and it can also prove the transaction price of the original house at the last transaction.
3. When making fair mortgage documents for housing transactions, the notary office requires the provision of contracts and deed tax invoices.