According to the relevant provisions of China's Deed Tax Regulations, the taxpayer of house purchase shall apply to the local land and deed tax collection department for tax declaration within 10 days from the date of occurrence, and pay the corresponding taxes and fees within the prescribed time limit.
Housing purchase tax expenditure includes:
1, deed tax
Usually, the calculation method of deed tax payment is 3%-5% of the total house price, and the taxes and fees of ordinary commercial houses should be halved, that is, 1.5%-2.5%. (Due to the different tax rates in different regions, it is for reference only);
2. stamp duty
Generally 0.05% of the total house price;
3. Funds
(1) Housing maintenance fund, which accounts for 2%-3% of the total housing price, and 2% in most areas;
(2) the non-staple food price adjustment fund, the payment amount should be calculated according to the actual area, generally about one square meter of 2 yuan;
4. expenses
(1) Transaction fee, generally 0.5% of the total house price, usually paid by the buyer and the seller;
(2) The fee for the Property Ownership Certificate should be determined according to local conditions due to the different charging conditions in different regions, but generally it will not exceed 100 yuan;
(3) The land use right certificate fee should be determined according to local conditions due to the different charging conditions in different regions, but generally it will not exceed 100 yuan.
To sum up, according to Chinese laws, if the house purchase tax is paid, it must be paid within 10 days after signing the contract. Because paying the house purchase tax requires the deed tax collection department to declare and verify. Therefore, the house purchase tax must be purchased before the audit.
Legal basis:
Article 3 of the deed tax law of People's Republic of China (PRC).
The deed tax rate is 3% to 5%.
The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.
Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.
Article 4
Tax basis for deed tax:
(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency and physical objects to be delivered 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.
Article 5
The taxable amount of deed tax shall be calculated by multiplying the tax basis by the specific applicable tax rate.