You can pay the deed tax by credit card, but when you actually pay the deed tax, you will be prompted that "no cash is accepted, only credit card business is accepted". As long as it is a bank card with the UnionPay logo, it can also be used as a credit card, but it must be the name of the cardholder himself. Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the production price for the contract signed by the parties when the property right of real estate (land and house) changes. The deed tax belongs to the property transfer tax and is paid by the property inheritor. The time when the tax obligation of deed tax 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. Taxpayers shall, within 1 days from the date of the occurrence of tax obligations, file tax returns with the deed tax collection authorities where the land and houses are located, and pay taxes within the time limit approved by the deed tax collection authorities.
Legal basis:
Provisional Regulations of the People's Republic of China on Deed Tax
Article 1 Where the ownership of land and houses is transferred within the territory of the People's Republic of China, the units and individuals who bear the deed tax shall pay the deed tax in accordance with the provisions of these regulations.
article 4 the tax basis of deed tax: (1) the transaction price is the transfer of state-owned land use right, the sale of land use right and the purchase and sale of houses; (two) the land use right gift, housing gift, approved by the tax authorities with reference to the sale of land use rights, housing sales market price; (three) the exchange of land use rights and houses is the difference between the exchanged land use rights and the prices of houses. If the transaction price mentioned in the preceding paragraph is obviously lower than the market price without justifiable reasons, or the difference between the land use right and the house price exchanged is obviously unreasonable without justifiable reasons, the tax collection organ shall refer to the market price for verification.
article 5 the taxable amount of deed tax shall be calculated and collected according to the tax rate stipulated in article 3 and the tax basis stipulated in article 4 of these regulations. Calculation formula of tax payable: tax payable = tax basis × tax rate The tax payable is calculated in RMB. If the transfer of land and house ownership is settled in foreign exchange, it shall be calculated by converting the central parity of RMB market exchange rate published by the People's Bank of China on the date when the tax obligation occurs into RMB.
Derivative question:
Can the deed tax be remitted?
The deed tax can be remitted by others. Application materials to be submitted for deed tax payment: 1. Original and photocopy of commercial housing sales contract; 2. Original and photocopy of the unified invoice or receipt for the sale of real estate; 3. The original and photocopy of the ID card of the purchaser (the unit provides the original and photocopy of the organization code certificate); 4. If the purchaser entrusts others to handle the deed tax, the original power of attorney and the original and photocopy of the agent's ID card shall be provided (the power of attorney shall be signed by himself and fingerprinted).