2. Generally, if you apply for a real estate license in Qinzhou, you can pay the deed tax directly to the real estate registration management center.
Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.
1. deed tax rate: the deed tax rate is 3% ~ 5%. The implementation of the range tax rate takes into account the fact that China's economic development is unbalanced and the economic differences between regions are quite large. Therefore, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government can decide the tax rate within the range of 3% ~ 5% according to the actual situation in their respective regions.
Two. The information required to pay the deed tax is as follows:
1. The buyer carries the house purchase contract, ID cards of both husband and wife, household registration book (or marriage certificate).
2. A purchase invoice, a certificate of public housing in the building where the buyer's house and affiliated buildings are located, a certificate of first purchase with official seal and a deed tax application form shall be paid at the deed tax collection office.
Third, the process of paying deed tax
1, and handle the property information inquiry certificate.
2. Prepare to declare tax information. You need to prepare the original and photocopy of the house purchase contract, ID card and household registration book, as well as the proof of file search.
3. Submit tax information. After the materials are ready, you can apply for tax declaration to the collection office of the local taxation bureau and fill in the letter of commitment for good faith.
4. Confirm the tax information. After accepting the application, the tax department will enter relevant information and print a "Real Estate Transaction Tax Declaration Audit Form", which contains basic tax information. After careful examination and confirmation, sign.
5. Pay deed tax. Pay the deed tax at the collection counter with the stamped "Real Estate Transaction Tax Declaration Audit Form".
legal ground
Interim Regulations of People's Republic of China (PRC) Municipality on Deed Tax
Eleventh taxpayers should hold the deed tax payment certificate and other documents and materials, in accordance with the law to the land management department and the real estate management department for land and housing ownership change registration procedures.
If the taxpayer fails to issue the deed tax payment certificate, the land management department and the real estate management department shall not handle the registration formalities for the change of the ownership of the relevant land and houses.
Article 12 The deed tax collection organ shall be the financial organ or local tax authority where the land and house are located. The specific tax authorities shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
The land management department and the real estate management department shall provide relevant information to the deed tax collection organ and assist the deed tax collection organ to collect the deed tax according to law.