1. When will the deed tax be paid? 1. Buying a second-hand house is based on the transfer time of the second-hand house. Generally, the deed tax and other house transaction taxes are paid within 3 days after the transfer. 2. The purchase of a new house is based on the time when the purchase contract is filed, and the deed tax is generally paid within 3 days after filing.
second, the calculation of deed tax of the house 1. The building area is less than 9 square meters, and the house is purchased for the first time in the same area, and the rural hukou is free of deed tax; 2, the construction area of 9-14 square meters, the first time to buy a house, regardless of urban hukou or rural hukou, the deed tax is 1.5%; 3, the construction area is less than 9 square meters, the first time to buy a house, urban hukou, deed tax 1% Fourth: the following conditions are all deed tax 3%. According to Article 4 of the Deed Tax Law of the People's Republic of China (implemented since September 1, 221), the tax basis of deed tax (III) Land use right gift, house gift and other acts of transferring land and house ownership without price are the prices legally approved by the tax authorities with reference to the market price of land use right sale and house sale. Therefore, the recipient of the gift property needs to pay the deed tax in full. In addition, the second paragraph of Article 1 in the Notice of State Taxation Administration of The People's Republic of China on Strengthening the Tax Administration of Personal Donation of Real Estate for Free in Real Estate Transactions [Guo Shui Fa (26) No.144] clearly stipulates: "For the behavior of personal donation of real estate for free, the deed tax should be levied in full on the donee." The deed tax on the donated property is levied in full, that is, the recipient pays it according to the proportion of 3%.
third, the deed tax payment process for the first suite 1. As far as possible, the owner (buyer) should go to the local tax bureau to pay the deed tax himself, or other relatives on a household registration book. 2. Issue a certificate of no room to the Housing Authority at or above the county level where the household registration is located (valid for seven days). 3. Issue the first suite certificate to xinzheng city Housing Authority (valid for one day). 4. Go to xinzheng city Local Taxation Bureau to fill in the "Integrity Guarantee for the Only Family Housing". 5. Pay the deed tax at xinzheng city Local Taxation Bureau (credit card only). Information required to issue a certificate of no room: family as a unit, ID card of both husband and wife, household registration book, marriage certificate or unmarried (single certificate issued by the civil affairs bureau where the household registration is located). Note: children under 18 years old and family as a unit also need to issue a certificate of no room. 6. Materials required for deed tax payment: (1) Original house purchase contract (copy: just copy the summary of contract information, the first five pages of the contract and the stamped, signed and thumbprinted pages). (2) Purchase invoice (3) Marriage certificate (4) Household registration book (husband and wife only need to take one household registration book on one household registration book, and both husband and wife need to take their household registration books when they are not on one household registration book) There is no need to get married "Single Certificate" (Civil Affairs Bureau where the household registration is located) (5) Certificate of No Room (6) Certificate of First Suite. In short, the purchase of a new house is based on the time when the purchase contract is filed. If you buy a second-hand house, you should know more about the tax.