Paying taxes when buying a house means that the buyer has to bear the taxes that the seller should pay.
As a buyer of a house, you need to pay deed tax when handling the transfer.
As a seller, the seller needs to pay business tax, income tax, and land value-added tax. ?
1. If the property rights belong to the state, the management unit shall pay taxes; if the property rights belong to collectives and individuals, the collective units and individuals shall pay taxes;
2. If the property rights are deeded, The deedee shall pay taxes;
3. If the property owner and deedee are not located where the house is located, the real estate custodian or user shall pay taxes;
4. The property rights are not determined and If the rental dispute is not resolved, the property custodian or user will also pay taxes;
5. Problems with using other properties without rent. If tax-paying units and individuals use the properties of real estate management departments, tax-exempt units and tax-paying units without rent, the users shall pay property taxes on their behalf.
Extended information:
Collection period: For the property tax collection period, please consult the local housing management department or tax department based on the housing situation.
According to Article 7 of the "Provisional Regulations of the People's Republic of China and the State on Property Tax", it is clearly stipulated that property tax is collected annually and paid in installments. The tax payment deadlines are stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Therefore, the tax collection time in various cities is not consistent. ?
Tax object: Property tax is levied on real estate. The so-called real estate refers to a place with a roof and enclosure structure that can provide shelter from wind and rain, and where people can produce, study, work, entertain, live or store supplies. However, buildings that are independent of the house, such as walls, greenhouses, water towers, chimneys, outdoor swimming pools, etc., do not belong to the property. But the indoor swimming pool is part of the property.
Baidu Encyclopedia-Property Tax