How to pay deed tax according to law
1, tax payment time
The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.
2. Tax payment period
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.
3. Tax payment place
The deed tax shall be paid by the tax authorities where the land and house are located.
4. Collection management
After the taxpayer pays the tax, the tax collection organ shall issue a deed tax payment certificate to the taxpayer. Taxpayers with deed tax payment vouchers and other documents and materials shall go through the registration formalities for the change of land and housing ownership at the land management department and real estate management department according to law. 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.
Legal basis:
Interim Regulations of People's Republic of China (PRC) Municipality on Deed Tax
Article 10
After the taxpayer pays the tax, the deed tax collection organ shall issue a deed tax payment certificate to the taxpayer.
Article 11
Taxpayers shall, on the strength of deed tax payment vouchers and other required documents and materials, go through the registration formalities for the change of land and house ownership with the land management department and real estate management department according to law.
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.