Different places have different rules. Some places stipulate that the house deed tax should be paid before the house is handed over, and some places stipulate that the contract should be paid after 10. According to the current mainstream operation, the auction house pays the house deed tax in time: the house is completed and accepted, delivered for use, and the house deed tax is paid when handling the real estate license.

Try not to exceed one year after delivery, or you will pay a late fee. I believe many people are very concerned about this issue. Deed tax is generally approved and paid when handling the real estate license. The general order is house purchase-down payment-loan processing-loan approval-qualified approval-entering the delivery process. After the loan is approved, the developer asks you to hand over the house. At this time you need to approve the deed tax.

Legal basis: Article 8 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) occurred on the date when the taxpayer signed the land and house ownership transfer contract, or when the taxpayer obtained other certificates with the nature of the land and house ownership transfer contract.

Extended data:

Interim Regulations of People's Republic of China (PRC) Municipality on Deed Tax

Article 7? Taxpayers who have been approved to reduce or exempt deed tax shall pay back the tax that has been reduced or exempted if they change the use of land and houses and no longer fall within the scope of reduction or exemption of deed tax as stipulated in Article 6 of these regulations.

Article 8? The time when the deed tax obligation 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.

Article 9? A taxpayer shall, within 10 days from the date when the tax obligation occurs, file a tax declaration with the deed tax collection authority where the land and house are located, and pay the tax within the time limit approved by the deed tax collection authority.

Article 10? After the taxpayer pays the tax, the deed tax collection organ shall issue a deed tax payment certificate to the taxpayer.

Article 11? Taxpayers shall, on the strength of deed tax payment vouchers and other required documents and materials, go through the registration formalities for the change of land and house ownership with the land management department and real estate management department according to law.

Baidu Encyclopedia-People's Republic of China (PRC) Interim Regulations on Deed Tax