Because the deed tax needs to be paid whenever the property rights of the house change, it is paid by the recipient of the property. The same is true for second-hand housing transactions.

According to Article 1 of the "Deed Tax Law of the People's Republic of China", when the ownership of land and houses is transferred within the territory of the People's Republic of China, the entities and individuals who bear the deed tax are taxpayers of the deed tax and shall pay the deed tax in accordance with the provisions of this law.

Is it necessary to pay deed tax when purchasing a house? 1. Article 32 of the "Tax Collection and Administration Law of the People's Republic of China" stipulates that if the taxpayer fails to pay the tax within the prescribed time limit, the withholding agent fails to pay the tax within the prescribed time limit.

If the tax is overdue, the tax authorities, in addition to ordering payment within a time limit, will also impose a daily late payment penalty of 0.05% of the overdue tax starting from the date of overdue tax payment.

2. When the developer delivers the house, it requires the buyer to pay the deed tax and maintenance fund before getting the key. It depends on the agreement between the buyer and the developer in the "Commercial Housing Sales Contract". If the contract between the two parties clearly stipulates that the buyer must first

After paying the deed tax and maintenance funds before getting the keys, the buyer should hand over the deed tax and maintenance funds to the developer for collection according to this agreement.

3. If the two parties do not clearly agree in the contract that the home buyer must first pay the deed tax and maintenance fund before getting the key, the developer has no right to require the home buyer to pay the deed tax and maintenance fund first. The tax authority collects the deed tax when handling the property ownership certificate and transfer.

To be paid by the purchaser.

Failure to pay by the due date will incur late fees and penalties, so it is best not to owe taxes.

The process of buying a second-hand house 1. Both parties conduct transaction consultation.

The buyer and seller communicate, the seller prepares ID card, real estate certificate and other relevant documents, and the buyer understands the property rights of the house and the overall phenomenon.

2. The buyer inspects the house on site.

The buyer and seller agree on a time to go see the house on site. The buyer understands the corners of the house, the surrounding environment, and the specific conditions of the community according to his own needs, checks the documents provided by the seller, and makes clear his purchase intention.

3. Both parties reach an agreement and sign a contract.

When the buyer confirms the purchase, both parties can sign a sales contract.

After the two parties negotiate and agree on the location, property rights, transaction price, delivery time, property rights transfer, etc., the buyer will pay the down payment to the seller and sign a sales contract in triplicate.

4. Apply for a loan.

The property and related equity are mortgaged to the bank, and the bank provides the buyer with a loan as a purchase payment in addition to the buyer's down payment.

5. Sign a loan contract.

The buyer submits ID card, income certificate, sales contract, guarantee letter and other relevant certificates to the bank. If approved, the buyer needs to sign a mortgage loan contract, handle property registration and notarization, and transfer the money into the account within the time specified in the contract.

6. Tax payment and transfer.

Pay deed tax, personal tax, value-added tax and other taxes in accordance with relevant regulations.

Relevant departments accept applications, check relevant documents, and handle transfer procedures for houses that meet the listing requirements. Houses that do not meet the requirements will be directly rejected and prohibited from listing and trading.

7. Obtain the real estate certificate.

When buying a house, you need to go to the relevant department with the property ownership certificate notice to get a new property ownership certificate. The buyer pays all the fees for the house, and the second-hand house transaction is completed.