Legal analysis
Some tax authorities may need to submit the original purchase contract. Others just proofread the original and collect a copy. If it is mandatory to collect the original, you need to pay the developer to provide an extra copy. If it is a second-hand building, let the intermediary provide an extra contract. The deed tax is collected according to the amount of the house payment, so the tax authorities in some places need to have a purchase contract when approving the deed tax. But generally speaking, the purchase contract can be signed in multiple copies. So just sign one more copy when signing the contract. Deed tax is generally paid when the contract is signed online and filed with the Housing Authority! In some places, it was handed in when handling the real estate license. For details, please consult the local local tax bureau staff! 1. Delivery refers to the behavior of the developer to deliver the house that meets the agreed delivery conditions to the buyer within the delivery period stipulated in the contract according to the commercial housing sales contract. The date agreed in this contract has legal effect. It marks the official start of residential property management construction, and the situation of mutual management and supervision among property management enterprises, owners and users has been formed.
legal ground
The tax basis of the deed tax in Article 4 of the Deed Tax Law of People's Republic of China (PRC): (1) Transfer and sale of land use rights, purchase and sale of houses, and the transaction price determined for the land and house ownership transfer contract, including the price corresponding to the currency to be delivered, physical objects and other economic benefits; (two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices; (3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale. If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.