1. Appointment process of deed tax payment
1 Users can log in to the Electronic Taxation Bureau of xx Province, State Taxation Administration of The People's Republic of China for processing. In most cases, they will be able to handle it by themselves through the Internet soon.
2 users can search for xx provincial tax in WeChat and pay attention to it, then click on xx provincial tax WeChat official account, find micro-service in WeChat official account's chat page and find a pop-up window. Finally, select the appointment tax in the drop-down box.
the electronic tax bureau has existed for a long time, and in most cases it only adds the function of deed tax payment. Users can log in to the electronic tax bureau for processing. For those who don't understand, users can call the relevant departments. Moreover, the deed tax is generally paid when handling the real estate license after the delivery of the house.
Extended information: Deed tax
Basic definition
Deed tax is a kind of tax levied on the inheritors when the ownership of land and houses is transferred. The current Provisional Regulations on Deed Tax of the People's Republic of China came into effect on October 1, 1997. Enterprises and individuals that have acquired land and housing ownership in China shall pay deed tax according to law. The above-mentioned acquisition of land and house ownership includes the following ways: transfer of state-owned land use right, transfer of land use right (including sale, gift and exchange), and sale, gift and exchange of houses. Transfer of land and housing ownership in the following ways shall be regarded as deed tax collection for land use right transfer, housing sale or housing donation: investment and share purchase with land and housing ownership at a fixed price, repayment of debts with land and housing ownership, inheritance of land and housing ownership in the form of winning prizes, and inheritance of land and housing ownership in the form of pre-purchase or advance fund-raising for housing construction. The deed tax is subject to a proportional tax rate of 3%-5%.
deed tax refers to the tax levied on the contract, which belongs to the property transfer tax and is paid by the property inheritor. The contracts involved in deed tax, including the transfer of land use rights, such as the assignment or transfer of state-owned land use rights and the transfer of house ownership, should be called the transfer of land and house ownership, such as the sale, gift and exchange of houses. Besides buying, selling, giving and exchanging, there are many ways to transfer the ownership of houses. Among them, there are two common types of housing ownership transfer, which are required to pay deed tax: winning prizes for special contributions, and the prizes are land or housing ownership; Or buying an auction house in advance or raising money in advance to build a house, as long as you own the house, it is equivalent to buying and selling the house. Deed tax is an important local tax. In the place where land and house transactions occur, no matter who, as long as all ownership is transferred, they must pay taxes according to law. Deed tax has become a fixed source of local fiscal revenue, and in the whole country, local deed tax revenue is rising rapidly. The ownership of all kinds of land and houses is transferred in different ways, and the deed tax pricing method is also different.
features
deed tax belongs to property transfer tax.
the deed tax shall be paid by the property undertaker.