If it is the first time to buy a house below 144 square meters, you need to fill in the family housing integrity guarantee and issue the first suite certificate in the housing management department, and bring the family housing integrity guarantee and the first suite certificate, the purchase contract, the purchase price and the purchaser's ID card (original and photocopy) to the deed tax window for processing.
If you buy a non-first suite or non-housing, you need to bring the purchase contract, purchase price and ID card (original and copy) to the deed tax window.
When will the deed tax be paid?
1. Different places have different regulations. 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.
2. Try not to exceed one year after delivery, or you will pay a late fee. 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.
3. After the loan is approved, the developer calls the owner to deliver the house. The deed tax will be approved at this time. If you don't buy a house, you need to pay stamp duty and start to hand over the house. At this time, you usually give the key to the owner and finish it within one month. After paying the deed tax, there will be almost no other fees, unless it is the full amount, and you need to apply for the land certificate title certificate yourself.
The first suite is a private room with an area of less than 90 square meters. The deed tax is 65438+ 0% of the total amount. The area is the building area, which is as big as the book, plus the garage.
Classification of house deed tax:
1. Deed tax refers to a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.
2. It is calculated according to the sales price. The sales price is finally determined by both parties to form a contract, and the tax authorities directly calculate the tax accordingly. This pricing method is mainly applicable to the transfer of state-owned land use rights, the sale of land use rights and the sale of houses.
It is calculated according to the market price. Land and house prices are by no means static. For example, after Beijing became the host city of the 2008 Olympic Games, the land price of the Olympic Village soared immediately. When the land use right and the house in this lot are given away, the pricing basis can only be the market price, not the original value of the land or house. It is based on the exchange price difference between land and houses. With the rise of the second-hand housing market, changing houses has entered people's lives. It is priced according to the land. This situation is not often encountered.
legal ground
People's Republic of China (PRC) deed tax law
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.