Contents of stamp duty on house sales
1, pay tax
Taxpayers of real estate stamp duty are units and individuals who subscribe for taxable real estate certificates in China, and units and individuals who subscribe for taxable real estate certificates in foreign countries. They are protected by the laws of China and are applicable in China.
2. Foundation
The tax object of real estate stamp duty is a specific act, and its tax basis is the amount of funds or objects loaded by the act, in which the tax basis of real estate property transfer stamp duty is the amount contained in the document; The tax basis of stamp duty on real estate title certificate (including house title certificate and land use certificate) is piecework collection; The tax basis of stamp duty on house lease contract is the lease amount; The tax basis of real estate sales contracts is the amount of sales.
3. Tax rate
There are two tax rates for real estate stamp duty: the first is the proportional tax rate, which is 0.05% for real estate property right transfer documents, 0. 1% for house lease contracts and 0.03% for house sales contracts; The second is the fixed tax rate, which is applicable to the real estate title certificate, including the house title certificate and the land use certificate. The tax rate is per 5 yuan.
Step 4: Location
Taxpayers of stamp duty on real estate calculate the tax payable by themselves according to the provisions of the tax law, and purchase and affix the stamp (i.e. decal) at one time, that is, the taxpayer's tax obligation occurs when the document is established and the license is obtained, that is, the decal is applicable, not the effective date of the document. Stamp duty is paid in the "three-self" way, that is, taxpayers calculate the tax payable by themselves according to the types of taxable documents, applicable tax items and tax rates, buy flowers by themselves (that is, pay taxes by themselves, generally buy flowers at local tax authorities or other places where tax stamps are sold) and apply decals by themselves; For some vouchers with large amount of decals and frequent decals, with the approval of the tax authorities, tax can be paid by remittance and remittance. The time limit for remittance and payment shall be stipulated by the tax authorities according to the amount of tax payable, but the longest period shall not exceed one month.
To sum up, due to the different nature of the property traded by the parties, there are differences in the collection of some taxes and fees. Among them, the stamp duty on house sales is generally paid in accordance with five ten thousandths of the amount contained in the contract. There are four different ways to pay stamp duty, including decal method, payment book instead of decal method, regular summary payment method and withholding method.
Legal basis:
People's Republic of China (PRC) tax collection management law
first
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
second
This law is applicable to the collection and management of various taxes collected by tax authorities according to law.
essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4
Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.