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Question 2: Is it necessary to pay a late fee if the deed tax is not paid on time?
It is stipulated that after receiving the house, the owner needs to pay the deed tax, maintenance fund and handling fee to the housing management department within 90 days with the purchase contract, unified sales bill, ID card, household registration book and proof of marital status.
With the tax payment certificate, you can apply for the real estate license.
If it is overdue, there will be a fine of five ten thousandths every day.
Question 3: The deed tax is a late fee 1. Definition of deed tax late payment fee
The late payment fee is to impose a certain percentage of late payment fee on taxpayers who fail to pay taxes according to the tax deadline. It is a measure taken by tax authorities to give economic sanctions to taxpayers who pay taxes overdue. According to "People's Republic of China (PRC) Tax Collection and Management Law" and its detailed rules for implementation, collecting late payment fee is not a punishment, but a kind of compensation that taxpayers or withholding agents should pay for occupying state taxes.
Second, the determination of the start date of deed tax late payment.
1. If a taxpayer files a tax return, 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 file a tax return, the day after obtaining the certificate of land and housing ownership shall be the starting date for calculating the overdue fine.
Third, the proportion of deed tax payment.
According to Article 2 of the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on the Interim Measures for the Administration of Agricultural Tax, Animal Husbandry Tax, Farmland Occupation Tax and Deed Tax CollectionNo. [200 1]No.10 of the State Administration of Taxation, any overdue tax incurred before April 30, 20001year shall be in accordance with the provisions of the original tax collection and management law. If it happens after May of 200 1, 1 year, in accordance with the provisions of the Tax Administration Law, an overdue fine of 0.5% of the overdue tax shall be added daily.
4. Do I need to pay the deed tax late fee for purchasing the first suite?
Inquiry: I bought my first house with an area of 89 square meters in Changbai District, Shenyang on August 20 1 1, paid the money and signed the contract. However, when I went home during the Spring Festival, I didn't have time to go to the Civil Affairs Bureau to apply for an unmarried certificate, so I didn't pay the deed tax. I'm going to travel to Beijing now, which will take half a year.
I wonder if there will be a late fee for paying the deed tax after coming back?
According to the "Provisional Regulations on Deed Tax in People's Republic of China (PRC)", taxpayers should declare and pay taxes to the deed tax collection authorities where the land and houses are located within 10 days from the date when the tax obligation occurs, and pay taxes within the time limit approved by the deed tax collection authorities. According to the Notice of Liaoning Provincial Local Taxation Bureau on Defining Deed Tax, the taxpayer shall declare and pay tax to the deed tax collection organ where the house is located within 10 day from the date of tax payment obligation, and the tax payment period shall be within 15 day of the next month after 90 days from the date of tax payment obligation.
100 yuan deposit, five years later only 80 yuan?
Ms. Gao from Huanggu District asked: I opened a passbook in the bank in 2007. After several withdrawals, there was still more than RMB 100 left in the account, and I didn't use it again. In February this year, when she withdrew money, she found that only 80 yuan was left.
Why do demand deposits carry less and less interest?
At present, many banks have started charging for small accounts, and the charging standard is 3 yuan. If Ms. Gao's situation is a small deposit, it is not surprising that the original 100 yuan, after deducting the handling fee for more than four years, has now become more than 80 yuan.
Under normal circumstances, 300 yuan -500 yuan deposit was not enough at that time, and 3 yuan's small account management fee was deducted, which was not accepted by some banks. Moreover, in individual banks, if agreements such as paying wages and handling insurance are signed, the management fee for small accounts can be exempted permanently.
5. When will the deed tax late payment be paid?
Question: I bought a house last year. At that time, the developer said that the house would be delivered in May this year. Originally, I wanted to get the key to the new house before I could handle the deed tax, but so far the developer has not delivered the house. I went to pay the deed tax a few days ago and was told to pay the deed tax late fee. Who should pay the deed tax late fee in this case?
A: As long as the contract is signed, the payment should be made within 30 days from the date of signing the contract. You should be responsible for the overdue fine, which has nothing to do with the developer's failure to deliver the house on time.
Six, the deed tax payment method
A taxpayer shall, within 10 days from the date when the tax obligation occurs, file a 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.
Question 4: The deed tax has not been paid for the house registration. Is there a late fee? To calculate the overdue fine for deed tax, we must first calculate the taxable amount, that is, the total property price multiplied by the applicable tax rate: if the commercial housing is bought and sold from 1 99710/0/01,the applicable tax rate is 3%; From August 1999 to August 1, if individuals purchase ordinary commodity houses for their own use, the deed tax rate is 1.5%. In case of tax arrears before April 30th, 200 1 year, a late payment fee of 0.2% of the tax arrears shall be added on a daily basis. If the overdue tax payment period is after May 1 day, 2006, a late payment fee of 0.5% of the overdue tax will be added on a daily basis in accordance with the provisions of the revised Law of People's Republic of China (PRC) on Tax Collection and Management. If the deed tax is not paid after signing the house purchase contract, the overdue fine will be calculated from 3 1 day.
Say you can have a try without handing it in! !
Question 5: If the deed tax is not paid, how can the liquidated damages be counted as no liquidated damages, but there is a late payment fee?
Deed tax late fee
In the sale of houses, the late payment of deed tax is a measure for tax authorities to give economic sanctions to taxpayers who pay taxes overdue. It is not a punishment, but a kind of compensation that withholding agents and taxpayers should pay for occupying state taxes.
There are two algorithms for the overdue payment of deed tax: one is the overdue payment behavior that occurred before April 30, 200 1 year, and according to the provisions of the original tax collection and management law, two thousandths of the overdue payment will be added every day; Second, the late payment fee occurred after May 1, 20065438. According to the new provisions of the tax collection and management law, a late payment fee of 0.5% of the overdue tax will be charged on a daily basis.
Question 6: What is the deed tax on the purchase of commercial housing? When will the salary be paid? Is there a late fee? According to Article 3 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC), the deed tax rate is 3%~5%. Single houses (buildings) with a construction area of less than 144 square meters are ordinary houses, and those with a construction area of more than 144 square meters (including 144 square meters) are ordinary houses. The deed tax is levied by half for ordinary housing and by half for non-ordinary housing. According to "Provisional Regulations on Deed Tax in People's Republic of China (PRC)": "Taxpayers shall file tax returns with the deed tax collection authorities where the land and houses are located within 10 days from the date of tax payment obligation, and pay taxes within 30 days from the date of tax payment obligation. In other words, the deed tax is compulsory, free and fixed from the date you sign the purchase contract. Deed tax is levied when real estate is transferred, and deed tax is levied once every transfer. According to the provisions of the tax law, all purchased commercial houses must pay deed tax within 30 days, and overdue fines will be charged on a daily basis. If the taxpayer fails to issue the deed tax payment certificate, the land and real estate management department shall not handle the registration formalities for the change of relevant land and housing ownership. If the deed tax is not paid on schedule, a late payment fee of 0.5% of the tax payable shall be added on a daily basis from the date when the tax is delayed.
Question 7: Late payment of house deed tax According to the provisions of People's Republic of China (PRC) Tax Collection and Management Law, Provisional Regulations on People's Republic of China (PRC) Deed Tax and Implementation Measures of Jiangsu Province, the undertaker shall pay the deed tax within 30 days after the signing of the house ownership transfer contract or after obtaining other certificates with the nature of the house ownership transfer contract, and pay a late payment fee of 0.5% of the overdue tax on a daily basis. Our city temporarily implements the "six-month cleaning" method for real estate deed tax. How did the house deed tax late fee come into being? Just got the purchase invoice, went to the real estate bureau to handle the real estate license, but was told to pay the deed tax late fee. What's going on here? Mr. Zhang, the owner of a residential area in Puyang, can't help but ask, it hasn't been a month since he got the purchase invoice. Where does the late payment fee come from? How is the deed tax late fee generated? The lawyer concerned said: If the owner fails to pay the deed tax after signing the house purchase contract with the developer, the deed tax late fee will be calculated from 3 1 day. In addition, "if a taxpayer makes a tax return, 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. If the taxpayer fails to file a tax return, the day after he obtains the certificate of ownership of the land and house shall be the starting date for the calculation of the late payment fee. " There are many reasons why the owner missed paying the deed tax for 30 days. Generally speaking, the developer will inform the owners to issue purchase invoices to the tax authorities in batches within one month. If the owner fails to go through the relevant formalities, a deed tax late fee will be formed. There are also delays in issuing purchase invoices due to the developer's reasons, and the owner can negotiate with the developer to solve the overdue fee of deed tax. The delay is too long, and the number of deed tax late fees should not be underestimated. Deed tax payable, that is, the total property price multiplied by the applicable tax rate: 1997 10, and the applicable tax rate is 3%; From August 1999 to August 1, the deed tax rate of individuals purchasing ordinary commodity houses for their own use is 1.5%. If the overdue tax payment period is before April 30, 200 1 year, a late payment fee of two thousandths of the overdue tax will be charged daily according to the regulations; If the overdue tax payment period is after May 1 day, 2006, a late payment fee of 0.5% of the overdue tax will be added on a daily basis in accordance with the provisions of the revised Law of People's Republic of China (PRC) on Tax Collection and Management. Therefore, car owners must pay attention to late payment fees in time. If it is delayed for some reason, it should be paid in time to avoid bringing greater burden.
Question 8: If you don't pay the deed tax after buying a new house, do you need to pay a late fee? To calculate the overdue fine for deed tax, we must first calculate the taxable amount, that is, the total property price multiplied by the applicable tax rate: 0997 65438+65438, 10 65438, and the applicable tax rate is 3%; From August 1999 to August 1, if individuals purchase ordinary commodity houses for their own use, the deed tax rate is 1.5%. In case of tax arrears before April 30th, 200 1 year, a late payment fee of 0.2% of the tax arrears shall be added on a daily basis. If the overdue tax payment period is after May 1 day, 2006, a late payment fee of 0.5% of the overdue tax will be added on a daily basis in accordance with the provisions of the revised Law of People's Republic of China (PRC) on Tax Collection and Management. If the deed tax is not paid after signing the house purchase contract, the overdue fine will be calculated from 3 1 day.
Say you can have a try without handing it in! !
Question 9: Is it ok to pay the house deed tax as long as possible? What will happen if you don't pay for a long time? According to the deed tax, the deed tax should be paid within 30 days after the contract is signed. If you don't pay the deed tax, you can't do the real estate license. If you can't get a real estate license, there will be many restrictions on the house, such as not being registered and not being sold. Moreover, when selling again in the future, the date of the real estate license is used to calculate whether it has been purchased for five years, and the tax burden is very different. Therefore, it is recommended to pay deed tax as soon as possible to apply for real estate license.
Question 10: When will the deed tax be paid? Is there a late fee? If you don't pay the deed tax within 30 days, you need to pay a certain late fee. Then, how did the deed tax late fee come into being? How to calculate the deed tax late fee? When is the expiration start date? What is the applicable proportion of deed tax late fees? This article will give you a detailed introduction.
How to calculate the late payment fee for house purchase deed tax and its related regulations
Late payment fee refers to a certain proportion of late payment fee for failing to pay taxes according to the tax payment period or repaying loans according to the repayment period. It is a measure for tax authorities or creditors to give economic sanctions to overdue parties.
According to "People's Republic of China (PRC) Tax Collection and Management Law" and its detailed rules for implementation, collecting late payment fee is not a punishment, but a kind of compensation that taxpayers or withholding agents should pay for occupying state taxes.
1. How to calculate the overdue fine for house deed tax?
1, Determination of Start Date of Deed Tax Late Fee Calculation
(1) If a taxpayer files a tax return, the day after the expiration of the tax payment period approved by the tax collection authority shall be the starting date for calculating the overdue fine.
(2) If the taxpayer fails to file a tax return, the day after obtaining the certificate of ownership of the land and house shall be the starting date for calculating the overdue fine.
2. Proportion of deed tax late fees.
According to Article 2 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Interim Measures for the Administration of Agricultural Tax, Animal Husbandry Tax, Farmland Occupancy Tax and Deed Tax Collection (Guo Shui Fa [200 1] 10):
Where the unpaid taxes occurred before April 30, 200 1 year, in accordance with the provisions of the original tax collection and management law, an overdue fine of 2‰ will be charged for each overdue day. Late payment fee; If it happens after May of 200 1, 1 year, in accordance with the provisions of the Tax Administration Law, an overdue fine of 0.5% of the overdue tax shall be added daily.
3, the relevant provisions of the deed tax fine
Article 32 of the Tax Administration Law stipulates: "If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of default."
Article 52 of the Tax Administration Law stipulates that "if a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation, the tax authorities may recover the tax and late fees within three years; Under special circumstances, the recruitment period can be extended to five years.
Second, how is the late payment fee for the deed tax on house purchase generated?
The lawyer concerned said: If the owner fails to pay the deed tax after signing the house purchase contract with the developer, the deed tax late fee will be calculated from 3 1 day. In addition, "if a taxpayer makes a tax return, 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. If the taxpayer fails to file a tax return, the day after he obtains the certificate of ownership of the land and house shall be the starting date for the calculation of the late payment fee. "
There are many reasons why the owner missed paying the deed tax for 30 days. Generally speaking, the developer will notify the owners to issue purchase invoices to the tax authorities in batches within one month. If the owner fails to go through the relevant formalities, a deed tax late fee will be formed. There are also delays in issuing purchase invoices due to the developer's reasons, and the owner can negotiate with the developer to solve the overdue fee of deed tax.
The delay is too long, and the number of deed tax late fees should not be underestimated. Deed tax payable, that is, the total property price multiplied by the applicable tax rate: 1997 10, and the applicable tax rate is 3%; From August 1999 to August 1, the deed tax rate of individuals purchasing ordinary commodity houses for their own use is 1.5%. If the overdue tax payment period is before April 30, 200 1 year, a late payment fee of two thousandths of the overdue tax will be added every day according to the regulations; If the overdue tax is paid after May, 2006 1 day, a late payment fee of 0.5% of the overdue tax shall be added on a daily basis in accordance with the revised Law of People's Republic of China (PRC) on Tax Collection and Administration ... >; & gt