You can pay by credit card. When you hand in the deed tax, you will be prompted that "no cash is accepted, only card business is accepted."

At the tax bureau, any bank card with the UnionPay logo can be used, and a credit card can also be used, but it must be in the name of the person who swipes the card. The "card swiper" is not limited to the buyer or seller himself.

According to Article 8 of the "Interim Regulations of the People's Republic of China on Deed Tax", the time when the tax obligation of deed tax occurs is the day when the taxpayer signs the land or house ownership transfer contract, or the taxpayer obtains other The day when there is a contract document for the transfer of land and house ownership.

Article 9: Taxpayers shall make tax declarations to the deed tax collection authority where the land and houses are located within 10 days from the date when the tax obligation arises, and pay taxes within the time limit approved by the deed tax collection authority.

Extended information

Deed tax is levied on land and house ownership transferred within the country. Specifically, it includes the following five items:

1. The transfer of state-owned land use rights shall be handed over by the receiving party.

It refers to the act in which land users pay land use rights transfer fees to the state, and the state transfers state-owned land use rights to land users within a certain period of time.

2. When transferring land use rights, in addition to land value-added tax, the recipient will also pay deed tax.

Refers to the behavior of land users transferring land use rights to other units and individuals by selling, donating, exchanging or other means. The transfer of land use rights does not include the transfer of rural collective land contract management rights.

3. House sale:

That is, the transaction behavior in which the seller transfers the ownership of the property to the buyer using money as the medium.

The following special circumstances are regarded as buying and selling a house:

(1) If the real estate is used to pay off debts or exchange the house in kind, the property owner shall pay the deed tax based on the current value of the house.

(2) If real estate is used as investment or equity transfer, and self-owned real estate is used as shares in an enterprise run by oneself, the deed tax is exempted.

(3) When buying a house, demolishing materials or renovating a new house, taxes should be paid according to regulations.

(4). The donor of a house gift does not pay land value-added tax, but the recipient should pay deed tax.

(5) In the calculation of deed tax for house exchange, it is a key point to pay attention to whether the ownership is transferred or not.

(6). Accept land transfer fees paid for state-owned land use rights.

(7) Deed tax must be levied on the land transfer fee paid for inheriting the right to use state-owned land. The deed tax shall not be reduced or reduced due to the reduction of land transfer fee.

The basis for calculating deed tax:

1. The transaction price is the transaction price for the transfer of state-owned land use rights, the sale of land use rights, and the sale of houses.

2. The donation of land use rights and houses shall be determined by the expropriation authority with reference to the market price of land use rights sales and house sales.

3. The exchange of land use rights and houses is the difference in the price of the exchanged land use rights and houses.

If the transaction price in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference in the price of the land use rights or houses exchanged is obviously unreasonable and without justifiable reasons, the expropriation authority shall refer to the market price for verification. .

Baidu Encyclopedia - Deed Tax

Baidu Encyclopedia - Interim Regulations on Deed Tax of the People's Republic of China